Tariffs. Customs. Trade Remedies

Author

José Hoyos-Robles (Mexico)

Browsing

This blog series provides Baker McKenzie’s insights and strategic advice on the 2026 USMCA review, including how businesses should prepare for changes to this trilateral agreement. Baker McKenzie’s North American customs team includes trade professionals, attorneys and economists in Canada, the US and Mexico. We have a reputation for delivering strategic and practical advice to optimize supply chains under the USMCA, foster compliance, and address commercial concerns arising from Chapter 31 disputes. President Trump…

This blog series provides Baker McKenzie’s insights and strategic advice on the 2026 USMCA review, including how businesses should prepare for changes to this trilateral agreement. Baker McKenzie’s North American customs team includes trade professionals, attorneys and economists in Canada, the US and Mexico. We have a reputation for delivering strategic and practical advice to optimize supply chains under the USMCA, foster compliance, and address commercial concerns arising from Chapter 31 disputes. A trilateral…

In addition to the extension, relevant changes were made. Abstract: As of 1 April 2026, those who import goods into the national territory must submit and include the Customs Value Declaration with its annexes. On 1 August 2025, the Mexican tax authority SAT announced the incorporation of the electronic format of the “Customs Value Declaration” to the Mexican Single Window for Foreign Trade (“VUCEM”), with the aim of digitizing and speeding up compliance with the…

On December 29, 2025, the Office of the President published in the Federal Official Gazette the Decree amending various tariff items of the tariff schedule of the General Import and Export Duties Law (the “Decree”). Through the publication of the Decree, duties applicable to 1,463 tariff items in the tariff schedule of the General Import and Export Duties Law (“TIGIE”) are increased. This increase will apply to goods originating in countries that do not have…

Key takeaways The most notable changes relate to (a) the information that importers will need to generate and manage to clear their goods, (b) imports made through courier and parcel services, (c) maquiladora/ IMMEX companies when carrying out virtual import or export operations, (d) management of customs guarantee accounts, (e) ruling requests regarding tariff classification, (f) new obligations for customs brokers, which will very likely translate into additional burdens for importers and exporters in their…

On November 19, 2025, the Mexican President, Claudia Sheinbaum Pardo, published in the Federal Official Gazette a Decree amending the Customs Law. The main purpose of this amendment is to avoid tax evasion, counterfeit and undervaluation, increase tax collections and digitalize procedures. Some of the most relevant amendments include changes to the responsibilities of customs brokers, changes to the simplified procedure for courier companies, the creation of a more robust electronic foreign trade file and the increase…

Background On August 1, 2025, the Tax Administration Service (“SAT”) uploaded to the Mexican Foreign Trade Digital Window (“VUCEM”) the electronic prescribed form for the “Customs Value Declaration”. This form also triggers the effectiveness of the obligation set forth in Article 81 of the Regulations to the Customs Law, which had been dormant since publication in 2015. The transmission of the Electronic Customs Value Declaration, along with its annexes, will be mandatory starting on December…

On August 28, 2025, the Decree amending Annex I of the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry was published in the Federal Official Gazette (DOF). The amendment consists of the addition to such Annex of headings 64.01 to 64.05 (50 tariff items) of the Mexican General Import and Export Duty Law (“TIGIE”), corresponding to finished footwear, which means that these goods may no longer be imported under this decree.…

On July 28, 2025, the Ministry of Finance and Public Credit published in the afternoon edition of the Federal Official Gazette, a resolution of amendment to the Foreign Trade General Rules for 2025. As a result of this publication, as of August 15, 2025 the global rate that must be paid when importing goods into Mexico using the services of a courier company will be increased from 19% to 33.5% (see original rules and rates…

On July 11, 2025, the White House announced through a letter published on its social media channels that, starting August 1, 2025, the United States will impose a revised 30% tariff on goods from Mexico and the European Union. For additional information on the announcement, please refer to our blog post: US: President Trump Hits Canada, EU and Mexico with High Tariffs – Import and Trade Remedies Blog In response, on July 12, 2025, the…