2025 General Foreign Trade Rules and key highlights of the proposal “Plan México”
InsightsForvis Mazars in Mexico: Thought leadershipForeign Trade & Customs alert
2025 General Foreign Trade Rules and “Plan México”
6 January 2025
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.
Key changes to the General Rules of Foreign Trade for 2025:
| a. | The requirements for promotions, applications, or notifications submitted to customs authorities are now specified. |
| b. | Elimination of the option to offset the General Import Duty (IGI for its Spanish acronym) for fixed asset transfers by IMMEX companies that imported before 1 January 2001, alongside the option to apply for Sectoral Promotion Programmes (PROSEC for its Spanish acronym) during changes of regime. |
| c. | Updates to the requirements and general conditions for companies opting for customs bonded accounts. |
| d. | Several references to the Mexican Tax Authority (SAT for its Spanish acronym) have been replaced by the Mexican National Customs Agency (ANAM for its Spanish acronym) to clarify the procedures and obligations assigned to each authority. |
| e. | A new rule was added to request authorisation for the donation of temporarily imported goods to the Federal Treasury. |
| f. | A procedure was introduced requiring courier and parcel companies to provide online access to their risk analysis systems to the customs authorities. |
| g. | The customs value threshold for exemption from registration in the Importers’ Registry for imports by consignees or recipients has been reduced from $2,500 to $1,000 USD. |
| h. | The simplified procedure for importing goods valued above $2,500 USD has been eliminated. |
| i. | A flat rate of 19% for parcel imports through the simplified procedure has been established. |
| j. | Duty and VAT-free imports under the simplified procedure for goods valued under $50 USD apply only to items originating from the United States-Mexico-Canada Agreement (T-MEC), subject to certain conditions. |
| k. | For temporary imports of vessels, the obligation to declare the joint liability of the national resident for the tax credits derived from the failure to return the goods within the authorised term is added, and subsequent applications for temporary imports require proof that the relevant return was completed. |
| l. | The rule allowing payment of duties through surety bonds for the temporary importation of sensitive goods has been removed. |
| m. | Fees for companies with VAT and Excise Tax Certification and Authorised Economic Operator (OEA for its acronym in Spanish) Certification have been updated to $38,797 MXN for 2025. |
| n. | Specifications are added to Section C of Annex 24 to clarify the obligation to provide the Customs Authority with access to the inventory control system of certified companies with an IMMEX Program: a. It is specified that there is only one inventory control system (no additional system or ERP involved in this obligation). b. It must be updated within a term not to exceed 48 hours counted as of the conclusion of the acts and formalities related to customs clearance. c. For access to the authority, in addition to informing the username and password, companies must attach the necessary material to inform the access, such as manuals, instructions or guides. d. In case of any modification to the username and password, companies must inform the Customs Authority. e. It is clarified that the automated inventory control system of the certified companies, whose modality and category requires having an IMMEX Program in force, must be contain at least the catalogues and modules established in section A of the Annex 24. |
“Plan México”
The ambitious proposal designated by the Government of Mexico as Plan México: National strategy for industrialisation and shared prosperity aims to drive economic growth through targeted strategies in key sectors such as energy, infrastructure, mining, and automotive. The plan’s objectives include fostering industrialisation, attracting investment, and enhancing Mexico’s global competitiveness by 2030.
Key highlights of the Plan (that is still a proposal):
| a. | Creation of the IMMEX 4.0 Programme to streamline VAT and Excise Tax Certification processes and optimise programme applications. |
| b. | Announcement of the upcoming Nearshoring Decree, which will offer tax incentives. |
| c. | Plans to increase national and regional content in strategic sectors to enhance supply chains for manufacturing. |
| d. | Publication of a decree to establish Prosperity Hubs (Polos de Bienestar), aimed at boosting manufacturing in strategic sectors across various regions of the country. |
| e. | Launch of Development Bank funds to support micro, small, and medium-sized enterprises (MSMEs), suppliers, and exporters in partnership with anchor companies. |
At Forvis Mazars, we have specialists in Foreign trade & customs ready to assist you in implementing these changes and identifying the benefits the Plan México could offer to your organisation.
Want to know more?
José Jiménez Bañales Tax Lead Partner - Mexico City
Roberto Cantu Reyna Tax Partner - Monterrey
