Context
Companies operating under Mexico’s Certified Companies Scheme, IVA and IEPS modality (“CIVA”) that did not file the notice required under Rule 7.2.1, Section X, of Mexico’s current General Rules for Foreign Trade, covering all tariff classifications for goods they temporarily import, including both inputs and fixed assets, will be unable to make such imports
The Mexican Tax Administration Service (“SAT”) published the Third Advance Version of the Second Resolution of Amendments to the General Foreign Trade Rules for 2026, extending the transition period for the implementation of the Electronic Value Declaration (“MVE,” for its acronym in Spanish).
Under the amendment, importers may continue using the current procedure through September
More than 55 years ago, Mexico inaugurated the 1970 FIFA World Cup. Now, in 2026, the country is preparing to host the tournament for the third time, alongside the United States and Canada. The most recent World Cup, held in 2022, reached an estimated global audience of five billion people, a figure expected to be
On June 2, 2026, Mexico’s Tax Administration Service (“SAT”) published on its website the Advance Version of the Second Resolution Amending the 2026 General Foreign Trade, which modifies the Eleventh Transitional Provision of such rules.
Under this amendment, through July 31, 2026, importers introducing goods into Mexico may continue complying with the obligation to submit
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