Amendments to the IMMEX, TIGIE, and Automotive Industry Decrees

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On March 26, 2026, the Decree amending and supplementing various foreign trade instruments was published in the Official Gazette of the Federation (DOF). This resolution modifies the Tariff of the General Import and Export Tax Law (TIGIE) and updates the operational guidelines for development programs and strategic sectors of the national economy.

The key points of this publication are:

1. Support for the Competitiveness of the Automotive Industry

The Decree ratifies and adjusts the support mechanisms for the automotive assembly industry, seeking to boost the development of the domestic automotive market. These modifications ensure that:

  • Manufacturing Certainty: Competitive conditions are maintained for assembly plants located within the national territory.
  • Vehicle Importation: Update the rules governing the permanent importation of used vehicles, aligning them with current safety and emissions standards.
  • Promotion Programs: Efficiently link the Sectoral Promotion Programs (PROSEC) with the current needs of the automotive supply chain.

2. Strengthening the IMMEX Program and Border Regions

The document details updates to promote the Manufacturing, Maquiladora, and Export Services Industry (IMMEX), as well as special tax treatment zones:

  • Trade Facilitation: Adjustments to tariff-rate quotas applicable to sensitive goods to prevent shortages in production lines.
  • Regional Impact: Update the general import tax for the northern border region and strip, as well as for the Chetumal Free Zone, guaranteeing the continuity of tax benefits in these areas.

3. Tariff Exemption on Railway Inputs (Rails)

As a strategic measure for infrastructure, the Decree adds tariff item 7302.10.02 (Rails) to the list of goods with tariff benefits:

  • 0% Rate: A tariff exemption is established for the importation of rails, eliminating additional costs for the construction and maintenance of railway networks.
  • Logistical Efficiency: This measure seeks to reduce freight and passenger transportation costs, strengthening the country's intermodal transportation network.

4. Legal Certainty and Administrative Procedures

The publication of this decree establishes the regulatory guidelines governing foreign trade during the current fiscal year. Having this updated information in the Official Gazette of the Federation (DOF) allows taxpayers to:

  • Know in advance the classification criteria and rates used to determine import and export taxes.
  • Have an updated framework for planning operations under export promotion schemes.
  • Have clarity on compliance requirements, ensuring that customs clearance procedures align with the stability of national production and the 2026 regulations.

Summary of Operational Impact

Aspect:

Details of the Reform

DOF Reference

Reform to the General Import and Export Tariff Law (TIGIE), the Mexican Institute of Foreign Trade (IMMEX), and the Automotive Sector (March 26, 2026).

Entry into force

Effective date of publication

Key Change

Exempt tariff (0%) for item 7302.10.02 (Rails).

Scope

Terminal industry, maquiladoras and infrastructure projects.

For more information, visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5783297&fecha=26/03/2026#gsc.tab=0