On August 28, 2025, a decree (the “Decree”) was published in the Official Journal of the Federation, through which tariff headings 64.01 to 64.05 of the General Import and Export Tax Law Tariff were incorporated into Annex I of the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (“IMMEX Decree”), which correspond to finished footwear in all its varieties (plastic, rubber, leather, textile, among others).