How to Enter the Mexican Market
Entry model, legal presence, import readiness, logistics and channels: the decisions that shape a Mexico launch, in the order they usually need to be made.
Read the insightKey takeaways
- A reform of Mexico’s Customs Law was published in the official gazette (DOF) on November 19, 2025 and took effect on January 1, 2026.
- Customs brokers now carry broader joint liability, which makes them more demanding about the information importers provide.
- Since January 2026, 1,463 tariff lines carry higher duties (up to 50% in some sectors) for goods from countries without a trade agreement with Mexico.
- Practical response: re-check origin and landed cost, complete your documentation file per shipment, and align expectations with your broker.
What changed
Two sets of changes took effect at the start of 2026, and both matter to any company importing goods into Mexico.
1. A reformed Customs Law
The reform of the Ley Aduanera was published in the Diario Oficial de la Federación on November 19, 2025, and took effect on January 1, 2026 [1]. According to EY’s summary of the decree, the changes include [1]:
- Customs brokers become jointly liable for unpaid duties and taxes, and previous exclusions from liability were removed.
- Customs broker licenses (patentes) move from an indefinite term to a fixed, renewable term, with periodic certification.
- Stricter electronic documentation requirements, including the electronic value declaration (Manifestación de Valor Electrónica).
- Substantially higher penalties for violations.
2. Higher duties on goods from non-FTA countries
Mexico approved tariff increases on 1,463 tariff lines for goods from countries that do not have a trade agreement with Mexico, effective January 1, 2026, with rates of up to 50% in some sectors such as automobiles and auto parts [2]. Affected origins include China, Korea, India, Indonesia, Russia, Thailand and Turkey. Countries with trade agreements, including the United States, Canada and Japan, are exempt [2]. The sectors cited include textiles and apparel, auto parts, steel and aluminum, plastics and toys [2][3].
What it means in practice
| Area | Practical impact |
|---|---|
| Landed cost | Goods of non-FTA origin in affected lines may carry significantly higher duties. Price models built in 2025 may no longer hold. |
| Origin | Where preferential treatment is claimed (for example, under the USMCA), origin must be properly supported. Origin decisions in sourcing now have a larger cost impact. |
| Broker relationship | With broader liability, brokers are expected to verify more and accept less. Incomplete or inconsistent documents are more likely to delay clearance. |
| Documentation | Each operation needs a complete, organized file: invoices, packing lists, product data, value support, transport documents, payments. |
| Compliance risk | Higher penalties raise the cost of errors in classification, value or origin. |
Five actions for importers
- Re-validate tariff classification and origin for every SKU with your licensed customs broker.
- Rebuild the landed-cost model with current duties, and update prices and margins where needed.
- Standardize supplier documentation so invoices, packing lists and product data are complete and consistent before goods ship.
- Keep a complete file per shipment, retained and organized for review.
- Agree roles in writing: who is the importer of record, what the broker needs and by when, and who coordinates the handoffs.
This article summarizes public sources and is not legal or customs advice. Always confirm the current treatment of your products with a licensed customs broker, and consult the official text published in the Diario Oficial de la Federación [4].
PCG coordinates import operations with licensed customs brokers and helps importers organize documentation and landed-cost visibility. See cross-border operations.
Frequently asked questions
When did Mexico’s Customs Law reform take effect?
The reform was published in the Diario Oficial de la Federación on November 19, 2025 and took effect on January 1, 2026.
Do the 2026 tariff increases apply to goods from the United States?
The increases apply to goods from countries without a trade agreement with Mexico. The United States and Canada, which are USMCA partners, are exempt, provided the goods qualify and origin is properly supported. Confirm treatment for your products with a licensed customs broker.
Sources
- EY México — Reformas a la Ley Aduanera para 2026 (DOF, November 19, 2025)
- Clark Hill — Mexico Approves Significant Tariff Increases on Imports from Non-FTA Countries
- White & Case — Mexico proposes significant customs and tariff reforms as part of the 2026 Economic Package
- Diario Oficial de la Federación (official gazette) — search publications of November 19, 2025
PCG Innovations
Mexico market entry and cross-border operations partner for international companies. This article is general information, not legal, tax or customs advice. Requirements change; confirm with qualified professionals and official sources.