Mexico: IMMEX Decree Amendment on Footwear

In brief

On 28 August 2025, the Decree amending Annex I¹ of the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry was published in the Federal Official Gazette (DOF).

The amendment consists of the addition to such Annex of headings 64.01 to 64.05 (50 tariff items) of the Mexican General Import and Export Duty Law (TIGIE), corresponding to finished footwear, which means that these goods may no longer be imported under this decree. According to the publication, the purpose of this measure is to restrict technical smuggling and protect the domestic industry.

It should be noted that the Decree becomes effective on 29 August 2025.

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1 Goods that may not be temporarily imported under this Decree.

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Alan Padilla, Support Specialist, has contributed to this legal update.