The Tax Administration Service (SAT for its acronym in Spanish) has intensified suspensions of the General Register of Importers and the Specific Sector Registers, a situation that may have significant implications for the continuity of companies' foreign trade operations.
Following the amendments to the General Rules of Foreign Trade, effective as of 1 January 2026, which implement and support the reforms to the Customs Law published in the Federal Official Gazette (DOF) on 19 November 2025, new obligations and responsibilities have been introduced for companies engaged in foreign trade, particularly in the following areas:
The U.S. Supreme Court limits tariff authority under IEEPA and determines as invalid the tariffs imposed by President Donald J. Trump, and the administration responds by warning of the possible use of other provisions to maintain its tariff policy.
In December 2025, amendments to Mexico’s foreign trade regulations were published in the Official Gazette of the Federation (DOF). These amendments came into general effect on 1 January 2026. As they have an immediate impact on import and export operations, it is essential to address them promptly.
On 19 November 2025, various reforms, additions and repeals to the Customs Law were published in the Official Gazette of the Federation (“DOF”), which will enter into force on 1 January 2026, except for certain exceptions. Likewise, a period of 120 days has been established to adjust the Regulations and 90 days to issue the corresponding guidelines.
On October 21st, 2025, the Fifth Resolution of Amendments to the General Foreign Trade Rules (GFTR) and Annexes 1, 2, and 5 for 2025 were published in the Official Public Gazette (DOF for its acronym in Spanish). Likewise, on October 23, 2025, the Sixth Resolution of Amendments to the GFTR for 2025 was published in the DOF.
On 8 September 2025, the Federal Executive submitted a bill to reform the Customs Law, aiming to modernise the legal framework for foreign trade and provide greater legal certainty for operators. This proposal is currently under review by the Executive Branch.
The SAT (Mexican Tax Administration Service) has recently announced an extension concerning the implementation of the new Value Declaration requirements for importers, providing an additional transition period.
With the recent imposition of tariffs by the United States on more than 180 countries, most imports from Mexico that comply with the rules of origin and provisions of the United States-Mexico-Canada Agreement (USMCA) are exempt from these tariffs. However, goods that do not qualify as originating under the USMCA are subject to a 25% tariff when imported into the United States.
On 17th February 2025, the AGREEMENT was published in the Official Gazette of the Federation, introducing the HECHO EN MÉXICO and MADE IN MEXICO certification marks, along with their usage rules. The relaunch of the HECHO EN MÉXICO mark is considered one of the priority actions of the Plan México, presented on 13th January 2025. This plan is a strategy of the Federal Executive Power aimed at achieving...
On 30 December 2024, the General Foreign Trade Rules (GFTR) for 2025 were published in the Official Gazette of the Federation and on 06 January the corresponding Annexes were published. Additionally, on 26 December, the Government of Mexico introduced a proposal designated as Plan México: National Strategy for Industrialisation and Shared Prosperity.
On 19 December 2024, a decree was published in the Official Gazette of the Federation amending the General Import and Export Tax Law (LIGIE) and the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (IMMEX Decree). These changes aim to temporarily increase the General Import Tax (tariff) on certain goods and adjust import restrictions under the IMMEX programme.
On October 14, 2024, the Second Resolution of Amendments to the 2024 General Foreign Trade Rules ("RGCE") was published in the Federation Official Gazette. Through this resolution, SAT seeks to impose greater obligations and controls on companies that have a Foreign Trade Certification Scheme ("ECE") under the RGCE, including those with IVA-IEPS Certification and/or as an Authorized Economic Operator....
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