Amendment to the IMMEX Decree: Restriction on the Temporary Importation of Footwear

On August 28, 2025, an amendment to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (IMMEX) was published in the Official Gazette of the Federation. This amendment includes the tariff items corresponding to finished footwear (64.01 to 64.05 of the TIGIE) in Annex I of the decree, prohibiting their temporary importation under the IMMEX scheme.

This regulatory measure responds to an analysis of the economic situation of the footwear industry in Mexico, which experienced a progressive deterioration between 2019 and 2024. This period was characterized by a decline in key indicators such as the Gross Domestic Product, production, and formal employment.

The main factor motivating this reform was the significant imbalance between temporary imports of footwear and its subsequent re-exportation. It was identified that large volumes of footwear imported under the IMMEX program were not being returned abroad, generating unfair competition with domestic products and negatively impacting production and employment in the sector.

Impact and Repercussions of the Measure

For the domestic industry: This modification represents an economic protection measure. Its objective is to mitigate the competitive pressure of imports that were operating without fulfilling their export purpose, thus seeking to reactivate domestic production and preserve jobs in the sector.

For companies with the IMMEX Program: Affected companies must restructure their supply chains. Imports of finished footwear will no longer be possible temporarily. Instead, definitive imports will be necessary, which entails paying the corresponding tariffs and, therefore, an increase in operating costs. In addition, these companies must strengthen their traceability processes and ensure strict compliance with return obligations.

In conclusion, the addition of the footwear tariff items to Annex I of the IMMEX Decree reaffirms the program's nature as an instrument to promote manufacturing and exports, and not as a means to facilitate the entry of finished products into the domestic market.

https://www.dof.gob.mx/nota_detalle.php?codigo=5766797&fecha=28/08/2025#gsc.tab=0