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). This Annex lists the goods that cannot be temporarily imported under the IMMEX program.

Prior to this change, the IMMEX Decree granted companies tax benefits to temporarily import footwear that would be incorporated into production processes involving manufacturing, transformation, or repair for subsequent export or return. As a result of the Decree, this will no longer be possible.

The purpose of the Decree is to protect the national footwear industry, which had experienced a recent significant decline in its share of Mexico’s Gross Domestic Product, due to the exponential growth of finished footwear imports under the IMMEX Decree. The program’s original objective was not being fulfilled, as the imported finished footwear was not incorporated into any production process and, instead was sold in Mexico at prices lower than domestically produced footwear.

In view of the foregoing, the aim is to improve market conditions so that domestic and foreign products can compete on a level playing field.

This represents an opportunity for domestic producers, who can strengthen and innovate their processes and a challenge to foreign producers to explore alternatives in international treaties and other applicable Mexican legislation.

Any questions or doubts regarding this bulletin should be directed to:

Karin Wall | kwall@cmgdlaw.com
Araceli Bernal | abr@cmgdlaw.com