Decree amending the Tariff of the Law on General Import and Export Taxes

On April 23, 2026, the Decree regarding the LIGIE Tariff and the Decree establishing various Sectoral Promotion Programs were published in the Official Gazette of the Federation (DOF), announcing the following:

The determination of the current rates affects 185 tariff items of the LIGIE Tariff, which have been renewed for an indefinite period, maintaining previously determined duties or implementing increases.

The sectors previously affected include:

• Chemical industry products.
• Plastics and articles thereof.
• Wood pulp or other fibrous cellulosic materials; paper or paperboard for recycling (waste and scrap); paper or paperboard and articles thereof.
• Textile materials and articles thereof.
• Glass and glassware.
• Pearls and metals.
• Machinery and equipment provided for in Section XVI.
• Transport material.

Furthermore, 11 tariff items subject to Article 5 of the Decree for Sectoral Promotion Programs (PROSEC) are amended and maintained indefinitely, corresponding to the electrical, electronic, automotive, and auto parts industries.

At Baker Tilly, we are at your service should you require professional advice regarding compliance with your foreign trade obligations.