As part of the “Plan México” initiative and the federal government’s broader administrative simplification policy, on May 4, 2026, the Mexican government published in the evening edition of the Official Journal of the Federationthe “Decree Enabling the Single Portal for Foreign Trade Procedures” (the “Single Portal”).
This new framework represents a significant restructuring of Mexico’s
On April 9, 2026, an amendment to Article 141 of the Mexican Federal Tax Code (“CFF”) was published, restoring the traditional framework for securing tax credits after changes introduced earlier this year.
Background
Prior to January 1, 2026, taxpayers in Mexico were allowed to secure tax credits using any of the mechanisms provided under Article
Earlier this month, the Mexican government announced a broad strategy that includes regulatory, administrative, and institutional measures aimed at encouraging investment in the short term, particularly in the context of supply chain relocation, better known as nearshoring (the “Plan”).
The announcement represents a significant redesign of Mexico’s procedures for attacting investment by incorporating expedited authorization
On April 23, 2026, the “Decree Amending the Tariff Schedule of the General Import and Export Tax Law and the Decree Establishing Various Sectoral Promotion Programs” (the “TGIE Decree” and “PROSEC Decree”) were published in Mexico’s Official Journal of the Federation, which modified tariffs ranging from 5% to 35% on the importation of goods classified
The Mexican Tax Administration Service (“SAT”) has released an advance version of the First Amendment to the 2026 Foreign Trade General Rules (“RGCE”), along with Official Communication 23/2026, extending the effective date of the Electronic Statement of Value (“MVE”).
This First Amendment modifies Rule 1.5.1 of the RGCE to clarify the cases in which the
A Decree was published earlier today in the Official Journal of the Federation, introducing amendments, additions, and repeals to several provisions of the Regulations to the Mexican Customs Law. Among the most relevant changes are modifications related to the documentary support requirements for Electronic Customs Valuation Declarations (in Spanish, the Manifestación de Valor Electrónica
Following the amendment to Mexico’s Customs Law published on November 19, 2025 (effective as of January 1, 2026), compliance obligations of importers and exporters in Mexico have increased significantly, particularly with respect to substantiation and traceability of international trade transactions.
Under this reform, companies operating in Mexico must maintain sufficient legal, operational, and financial support
Mexico’s Tax Administration Service (“SAT”) recently published Notice 01/2026, announcing a series of “best practices” that, at least on their face, seek to provide greater transparency, legal certainty, and uniformity in tax audit procedures throughout Mexico during 2026.
Among the most relevant announcements are: (i) the publication of the 2026 Master Plan, “Taxpayer Assistance and
Overview
Mexico’s Federal Revenue Law for fiscal year 2026 (the “Law”) once again incorporates a capital repatriation incentive, offering preferential tax treatment for the return of funds held abroad. While this represents a meaningful opportunity, experience from prior years shows that its proper application requires careful planning, solid documentation, and precise execution to avoid future
On December 27, 2025, the General Rules of Foreign Trade for 2026 (RGCE 2026) were published in the Federal Official Gazette (DOF), together with their corresponding annexes. These new provisions come into force on January 1, 2026, and will remain effective through December 31, 2026, unless otherwise provided in the transitory articles. This bulletin presents