New laws affecting the import and export of goods are enacted

New laws affecting the import and export of goods are enacted

As part of the implementation process of the Agreement between the United Mexican States, the United States of America and Canada (USMCA), in force as of July 1, 2020, the promulgating decree of a new Law on General Import and Export Duties (LIGIE) and of amendments to the Customs Law (LA) was published in the Official Gazette of the Federation.

The purpose of the new LIGIE is to include the Commercial Identification Number of goods as a complement to the tariff classifications, as well as to update the schedule of general import and export duties so that it is consistent with the reality of current commercial exchange and with the agreements adopted within the World Customs Organization. For their part, the amendments to the LA have as their primary purpose to incorporate into its provisions the operation of the Commercial Identification Number, as well as the obligations of the participants in international trade in this regard, including the possible adverse legal consequences and penalties. The new LIGIE and the amendments to the LA will enter into force 180 calendar days after their publication in the Official Gazette of the Federation. During this period, the competent authorities will update all legal instruments relating to foreign trade that may be affected by the LIGIE. For further information, contact our experts: Luis Miguel Jiménez, Partner: +52 (55) 5258-1058 | lmjimenez@vwys.com.mx María de Lourdes Salazar y Vera, Associate: +52 (55) 5258-1058 | mlsalazar@vwys.com.mx Jorge Díaz, Associate: +52 (55) 5258-1008 | jdiaz@vwys.com.mx

Download PDF document

news · September, 2026

SENER issues an amendment to the guidelines for the voluntary migration of electricity self-supply and cogeneration permits

On June 18, 2026, the Ministry of Energy (“SENER”) published in the Official Gazette of the Federation (“DOF”) the “Agreement Issuing the Guidelines for the Voluntary and Expedited Migration of Self-Supply and Cogeneration of Electricity to the Provisions Set Forth in the Electricity Sector Law” (the “Guidelines”), whose The objectives, scope, and specifications of the Guidelines can be found in the legal notice “Guidelines for the Voluntary Migration of Legacy P…

news · September, 2026

2027 Economic Package — Key Proposed Tax Reforms

On September 8, 2026, the Federal Executive submitted to the Mexican Congress the Economic Package for fiscal year 2027. The package includes the Federal Revenue Law Initiative (ILIF), the initiatives to amend the Income Tax Law (LISR) and the Federal Fees Law (LFD), the Draft Federal Expenditure Budget, the General Economic Policy Criteria (CGPE), and the Report on the Use of the Tariff Authority Granted to the Federal Executive.

news · September, 2026

VAT and Excise Tax Certification Renewal: Verify Your Authorized Tariff Codes

In recent weeks, the General Administration of Foreign Trade Audit (“AGACE”) of the Mexican Tax Administration Service (“SAT”) has been serving the resolutions on renewal applications for the Certified Companies Registry, VAT and Excise Tax modality (the “VAT/Excise Tax Certification” or “CIVA”), filed in late 2025 and early 2026.

news · September, 2026

Initiative to amend the Foreign Investment Law

The President of Mexico submitted to the Senate of the Republic an initiative to amend the Foreign Investment Law (Ley de Inversión Extranjera, the “LIE”) that would subject acquisitions by foreign investors in Mexican companies to prior authorization when those transactions could pose a risk or threat to national security. The initiative is a legislative proposal that must still be debated and approved by the Congress of the Union.

news · August, 2026

New methodology for electricity transmission service charges applicable to self-supply and cogeneration

On October 19, 2026, the Resolution of the National Energy Commission issuing the methodology for determining the charge applicable to the electricity transmission service provided by the CFE to Permit Holders with electricity generation facilities that have entered into an interconnection agreement and an agreement for electricity transmission service pursuant to the Public Electricity Service Law (the “Resolution”) will enter into force.