Mexico's 2026 tariff changes: 1,463 tariff lines, check your line in detail
Mexico published a decree in the Diario Oficial (DOF) on 29 Dec 2025 that amended import tariff rates on a batch of tariff lines from 1 Jan 2026. The Ministry of Economy (SE) says it amends import tariff rates across 1,463 tariff lines in autos, textiles, apparel, plastics, steel, home appliances, aluminium, toys, furniture, footwear, leather goods, paper and board, motorcycles, trailers and glass, for goods from countries with no trade agreement with Mexico. China has no trade agreement in force with Mexico. Your actual rate depends on classification, origin and any preference that applies: shipping from 
China is not the same as Chinese origin. Example rates listed in the decree for specific lines: some toys 30%, some cotton knit apparel 35%, some footwear 35%, some auto parts 36%. These are not flat rates for whole product families; check your exact 8-digit line.
- Applies to
- Importers in Mexico buying toys, apparel, footwear, furniture, appliances, auto parts, steel or aluminium goods from China.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
What the official texts say
| Point | Original (Spanish) | Meaning |
|---|---|---|
| In force | "El presente Decreto entrará en vigor el primero de enero de 2026." (Transitory article 1) | From 1 Jan 2026 |
| How many lines | The SE statement says 1,463 tariff lines (the statement page could not be opened at recheck; rely on the official text) | 1,463 tariff lines |
| Who it covers | The SE statement says goods from countries without a trade agreement with Mexico | Same |
| SE may set mechanisms | SE "podrá implementar mecanismos e instrumentos jurídicos específicos" (Transitory article 4) | To secure supply of inputs, SE may set specific mechanisms for imports from non-FTA countries; this does not mean any exemption is already in place |
Sources: DOF decree, 29 Dec 2025;
SE statement No. 123, 30 Dec 2025 (number and date as recorded in our earlier draft; full text not independently re-checked).
Sample rates from the decree
| Product | Tariff line | Description in the decree | Rate listed in this decree |
|---|---|---|---|
| Toys | 9503.00.01 | Pedal or lever tricycles and cars | 30% |
| Toys | 9503.00.04 | Dolls representing only human beings (whether or not dressed), with an electric or electronic operating mechanism, excluding goods of 9503.00.05 | 30% |
| Knit apparel | 6109.10.03 | Of cotton | 35% |
| Woven apparel | 6204.12.01 | Of cotton | 25% |
| Footwear | 6403.19.02 | For men, except "Welt" construction | 35% |
| Footwear | 6405.10.01 | Uppers of natural or reconstituted leather | 35% |
| Auto parts | 8708.29.06 | For wheeled tractors | 36% |
| Auto parts | 8708.10.01 | Bumpers for trolleybuses | 7% |
Rates differ line by line inside the same chapter, so check the exact 8-digit line, not the product family. The apparel rows ("of cotton") and the men's shoe row must be read with their heading and full conditions; do not classify from these words alone.
What to do
- Confirm the tariff line with your customs broker and look up the 2026 rate before you order.
- Put the duty in your landed cost. Agree in the contract who pays duty (FOB, DDP and so on).
- Small parcels may follow other rules. Whether a courier parcel uses the simplified procedure and the 33.5% rate depends on the current procedure, the goods and their origin; see Courier parcels from China to Mexico. The decree itself says nothing about small parcels or platform withholding.
Still uncertain
- Line count: we use the official figure of 1,463; a de-duplicated extraction of the official web text also gives 1,463.
- Any specific mechanism SE sets under transitory article 4 has not been checked here.
- This page is general information from official sources, not customs or tax advice.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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