Mexico’s 2026 Tariff Reform: What Importers Need to Know by January 1, 2026

Summary

Mexico has approved a comprehensive tariff reform under code CD LXVI II 1P 082, amending the Tariff of the General Import and Export Tax Law (LIGIE/TIGIE). The reform enters into force on January 1, 2026, and raises MFN/BASE duties on a broad set of goods from countries without a free trade agreement (FTA) with Mexico. Imports that qualify for FTA preferences are not affected by these MFN/BASE increases. 

What changes?

• Duty rates: New MFN/BASE rates generally range from 5% up to 50% across impacted tariff lines. 
• Products/sectors affected: Legislative and policy summaries highlight increases covering automotive & auto parts, textiles and apparel, plastics, steel/aluminum, appliances, furniture, footwear, toys, paper, cosmetics, and glass (among others). 
• Breadth: Various sources place the coverage at approximately 1,463 tariff subheadings, with roughly 316 subheadings moving from 0% to a positive duty. 
• Effective date: The tariff reform takes effect January 1, 2026.

What does not change?

• FTA-origin goods (e.g., under USMCA/T MEC and other FTAs) remain eligible for preferential duty rates if they meet rules of origin and are properly documented; the MFN/BASE increases target non FTA origin. 

Sector Highlights 

• Automotive & autoparts: Broad subheading coverage; MFN/BASE increases can materially shift landed cost on components and consumer vehicles. 
• Textiles & apparel: Hundreds of subheadings impacted—review fabric, garments, accessories, and ensure origin strategies are documented to maintain FTA claims where possible. 
• Steel/aluminum & industrial inputs: Duty rates raised on multiple products; assess cascading effects on downstream assemblies. 
• Cosmetics & personal care: New MFN duties apply to various beauty and skincare products, fragrances, and related packaging. Importers should validate TIGIE classification and explore FTA sourcing to mitigate cost impact.

Recommended Actions for Importers: 

1. Map exposure by origin & HTS (LIGIE/TIGIE). Identify impacted SKUs and tariff subheadings. Prioritize items sourced from non-FTA countries (e.g., China, India, Vietnam, Thailand, Brazil, etc.). 
2. Validate classification. Confirm correct TIGIE subheading and applicable NOM/permit requirements; review borderline items to avoid misclassification under higher duty lines. 
3. Evaluate sourcing & origin strategies. Explore FTA eligible supply chains and regional content strategies to preserve preference (rules of origin, bill of materials, vendors). 
4. Leverage programs & regimes. Consider IMMEX/PROSEC or sectoral promotion instruments, if available to your products, to mitigate net duty cost (subject to program rules). (Program references in DOF/SE guidance should be checked against the final decree.) 
5. Budget the landed cost delta. Update 2026 pricing, margin, and contract terms to reflect the 5%–50% duty impact for non-FTA origin items. 
6. Strengthen documentation & broker controls. Given heightened scrutiny, ensure origin proofs, supplier declarations, and commercial documents align with rules of origin and TIGIE entries; standardize KYC/vendor files with your customs broker. 

How Crane Worldwide Logistics Can Help: 

• Tariff impact diagnostics: SKU-level duty mapping for non-FTA origin exposure.
• Origin & FTAs optimization: Rule of origin reviews, supplier enablement, and documentation.
• Classification validation: TIGIE classification reviews and support for SAT consultations where appropriate.
   

Reach out to the Crane Worldwide Trade Advisory experts with any questions.