On 28 December 2020 the new General Import and Export Duties Law (LIGIE) entered into force, introducing a number of changes to tariff items (for further details please see "Are you ready for the new General Import and Export Duties Law?"). In addition, several accords and decrees have been modified in order to ensure that the non-tariff regulations and restrictions (RRNAs) and preferential general import tax (IGI) rates are applied to goods correctly.

Modified accords and decrees

The following accords which establish RRNAs have been modified:

  • the accords which establish the import and export quotas;
  • the accord which establishes the goods subject to regulation by the Intersecretarial Commission for the Control of the Process and Use of Pesitcides and Toxic Substances;
  • the accord which establishes the goods whose export is subject to regulation by the Secretary of Culture;
  • the accord which establishes the goods whose import is subject to regulation by the Secretary of Agriculture and Rural Development;
  • the accord which establishes the goods whose import and export is subject to regulation by the Secretary of Health;
  • the accord which establishes the goods whose import and export is subject to regulation by the Secretary of Environment and Natural Resources;
  • the accord which establishes the goods whose import and export is subject to regulation by the Secretary of Energy;
  • the accord under which sugar is subject to a prior export permit and which establishes the maximum exportation quota therefor;
  • the accord which establishes the steel goods that are subject to a prior export permit;
  • the accord which establishes the dual-use goods, software and technologies whose export is subject to regulation by the Secretariat of Economy (SECON);
  • the accord under which SECON issues general rules and criteria on foreign trade matters; and
  • the accord which establishes the goods whose import and export is subject to regulation by the Secretary of National Defence.

The following accords and decrees which establish the IGI rate applicable to goods originating from several countries with which Mexico has trade agreements have also been modified:

  • the decree which establishes the applicable IGI rate for goods originating from North America;
  • the accord which establishes the preferential duty rates applicable to Cuba;
  • the accord which establishes the preferential duty rates applicable to Brazil;
  • the accord which establishes the IGI rate applicable to goods originating from European Free Trade Association states;
  • the accord which establishes the IGI rate applicable to goods originating from Israel;
  • the accord which establishes the IGI rate applicable to goods originating from Panama;
  • the accord which establishes the IGI rate applicable to goods originating from Chile;
  • the accord which establishes the IGI rate applicable to goods originating from Pacific Alliance members;
  • the accord which establishes the IGI rate applicable to goods originating from Bolivia;
  • the accord which establishes the IGI rate applicable to goods originating from Costa Rica, El Salvador, Guatemala, Honduras or Nicaragua;
  • the accord which establishes the IGI rate applicable to goods originating from the European Union, Andorra or San Marino;
  • the accord which establishes the IGI rate applicable to goods originating from Peru;
  • the accord which establishes the IGI rate applicable to goods originating from Japan;
  • the accord which establishes the IGI rate applicable to goods originating from the region formed by Mexico, Australia, Brunei, Canada, Chile, Japan, Malaysia, New Zealand, Peru, Singapore and Vietnam;
  • the accord which establishes the IGI rate applicable to goods originating from Uruguay;
  • the accord which establishes the IGI rate applicable to goods originating from Colombia;
  • the accord which establishes the preferential duty rates of Accord 7 on the cooperation and exchange of goods in the cultural, educational and scientific areas;
  • the accord which establishes the preferential duty rates applicable to Ecuador;
  • the accord which establishes the preferential duty rates of Regional Accord 3 in favour of Paraguay;
  • the accord which establishes the preferential duty rates of Regional Accord 4 regarding regional preferential duties;
  • the accord which establishes the preferential duty rates of Appendix II of Economic Complementation Accord 55;
  • the accord which establishes the preferential duty rates of Appendix IV of Economic Complementation Accord 55;
  • the accord which establishes the preferential duty rates of the 15th Protocol of Economic Complementation Accord 6, entered into with Argentina; and
  • the accord which establishes the preferential duty rates of Appendix I of Economic Complementation Accord 55.

Import and export permits and authorisations issued before new LIGIE's entry into force

Permits and authorisations which were issued before 28 December 2020 and include tariff items from the previous LIGIE will continue to be effective until their expiration.

However, this is the case only if the description indicated in the import or export permit or authorisation allows the authority to identify the relevant goods.

Date of compliance for tariff items not previously subject to RRNAs

Previously exempt goods which are now subject to RRNAs due to the modifications introduced by the new LIGIE have had to comply with the applicable RRNAs since 18 January 2021.