Mexico Customs Law Reform
Mexico’s 2025-2026 Customs and Tariff Reform, Implications for U.S. Exporters
New Rules Increase Operational Requirements and Tariffs for Non-Preferential Imports.
On November 19, 2025, Mexico published in the Diario Oficial de la Federación (DOF) a comprehensive reform to the Customs Law. The reform, expected to enter into force January 1, 2026, introduces higher import duties for non-preferential imports, expanded compliance obligations, stricter documentation requirements, and enhanced digital monitoring across the customs process. For U.S. exporters, these changes are significant because they modify how Mexican importers must process shipments, directly affecting cost structures, clearance times, and required documentation accuracy. Exporters should expect heightened scrutiny and the need for closer coordination with Mexican buyers and customs brokers.
Higher Tariffs for Over 1,463 Products
The reform enacts tariff increases for approximately 1,463 tariff items, with average increases of 35 percent and, in some cases, up to 50 percent, impacting sectors such as automotive, textiles, plastics, steel, home appliances, aluminum, toys, footwear, paper and cardboard, among others. These tariffs do not apply to products receiving preferential treatment under free trade agreements, including originating products under the USMCA. The Mexican government has indicated that the new tariffs are expected to enter into force on January 1, 2026.
Increased Compliance and Digital Controls
The reform strengthens customs oversight through automated platforms, real time data validation, and mandatory digital traceability. Mexican customs brokers now face full legal responsibility for classification and valuation, which may lead to more conservative procedures and slightly longer clearance times during the transition. U.S. exporters should ensure invoices, product descriptions, technical sheets, certificates of origin, and valuation data are complete and consistent. Incomplete documentation may trigger delays, storage fees, or reassessment by customs authorities.
Impact on Supply Chains and Mexican Importers
Stricter IMMEX controls, reduced storage times, and expanded verification procedures may affect Mexican manufacturers’ logistics planning. These changes could increase demand for U.S. components that clearly comply with USMCA, as well as for U.S. suppliers offering strong documentation practices.
The official and detailed information is available HERE.
Opportunities for U.S. Exporters
The reform may increase demand for:
* U.S. origin inputs benefiting from USMCA rules.
* Documentation, automation, and customs compliance technologies.
* Reliable U.S. suppliers that can support stricter compliance expectations.
U.S. exporters should stay in close contact with their Mexican partners to understand the legal, tax, and customs implications of these changes and be ready to provide or update corporate and permit documents as requested for compliance.
U.S. Commercial Service in Mexico can assist U.S. exporters in resolving customs-related issues. For further questions on this subject or if you encounter any problems with Mexican Customs compliance, please send an email with the subject: Mexico Customs Law Reform to Manuel.Velazquez@trade.gov.