Mexico issues new presidential decree imposing tariffs on 185 tariff lines – new sectors emerge

On April 23, Mexico published a new Presidential Decree in the Official Gazette of the Federation imposing increased import tariffs on a wide range of products.

Overview

On April 23, 2026, President Claudia Sheinbaum Pardo published in the Official Gazette of the Federation (Diario Oficial de la Federación, DOF) the “Decree amending the Tariff Schedule of the General Import and Export Tax Law and the Decree establishing various Sectoral Promotion Programs” (Decreto por el que se modifica la Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación, y el Decreto por el que se establecen diversos Programas de Promoción Sectorial).¹  The measures entered into force on April 24, 2026.

The decree imposes import tariffs ranging from 5% to 35% (specifically 5%, 10%, 15%, 25%, 30%, and 35%) on goods classified under 185 tariff lines of Mexico’s tariff schedule (LIGIE). The affected tariff lines include chemicals, cosmetics, paper and cardboard, textiles, steel, graphic arts products, aluminum manufactures, auto parts, electrical material, bicycles, musical instruments, and furniture.

Goods originating in countries with which Mexico has a free trade agreement (FTA) will continue to be eligible for the preferential tariff treatment provided in the relevant agreement, subject to compliance with the applicable rules of origin.

Context: renewal and expansion of prior measures

This decree should be read alongside our prior alert, Mexico formalizes and expands import tariffs to more than 1,400 products – key impacts for the automotive sector and beyond, which examined the December 29, 2025 legislative reform to the LIGIE. That reform consolidated prior executive decrees into permanent law and expanded coverage to sectors not previously subject to tariffs, affecting 1,463 tariff lines in total, of which 316 were previously duty-free. The new tariff rates entered into force on January 1, 2026 and apply for an indefinite period.

The April 23, 2026 decree builds upon two prior executive instruments:

• The April 22, 2024 decree introduced temporary tariffs of 5% to 50% on 544 tariff lines covering steel, aluminum, textiles, apparel, footwear, wood, plastics and their manufactures, chemicals, paper and cardboard, ceramics, glass and its manufactures, electrical material, transport material, musical instruments and furniture, for a two-year period that expired on April 22, 2026; and
• The December 19, 2024 decree established temporary tariffs of 35% on 138 tariff lines for the apparel sector and 15% on 17 tariff lines for the textile industry, with validity through April 23, 2026.

Legal basis

The decree issued by President Claudia Sheinbaum, and countersigned by both Secretaries of Finance of Economy, is based on the powers conferred by Articles 89, Section I, and 131, second paragraph, of the Political Constitution of the United Mexican States (CPEUM).²  These provisions grant the Executive Branch extraordinary authority to increase, decrease, or eliminate import and export tariff rates enacted by Congress, to create new ones, and to restrict and prohibit imports, exports, and the transit of goods when deemed urgent, in order to regulate foreign trade, the economy, the stability of domestic production, or pursue other objectives in the  national interest.

The measures are consistent with Mexico’s obligations under the General Agreement on Tariffs and Trade (GATT - Marrakesh Agreement establishing the WTO), to the extent that the adjusted tariff rates do not exceed Mexico’s bound rates under that framework.

What is new

The December 2025 LIGIE reform introduced or increased tariffs across a broad range of sectors, including plastics, steel, appliances, aluminum, toys, furniture, leather goods, paper and cardboard, motorcycles, trailers and glass, many of which had not been covered by prior executive decrees. The April 23, 2026 decree now introduces tariff coverage for additional sectors not previously addressed by an executive instrument of this type:

• Cosmetics: Expressly identified as a newly protected sector. The decree covers inputs for the cosmetics industry such as monoethanolamine (2922.11.01) and diethanolamine (2922.12.01), with rates of up to 35%;
• Graphic arts products: The decree includes globes (4905.90.01) at 35%, geographic, topographic, and nautical charts and wall maps (4905.90.02) at 25%, and original hand-drawn plans and drawings of an architectural, engineering, industrial, or commercial nature (4906.00.01) at 35%—a sector not previously addressed by the executive tariff measures in this series;
• Bicycles: A 35% tariff is imposed on bicycles and other cycles, including cargo tricycles, without motor (8712.00.05), and on frames, forks, and their parts (8714.91.01). While the December 2025 LIGIE reform covered motorcycles, bicycles as a distinct category had not previously been the subject of an executive decree in this series;
• Additional auto parts: The December 2025 reform already established tariffs of between 7% and 36% on various auto parts and components within Chapter 87. The new decree further expands coverage by adding chassis (8706.00.99) at 25%, bodies for transport of more than 16 persons (8707.90.02) at 35%, bumpers and their parts (8708.10.99) at 10%, windshields, rear windows, and other glazing (8708.22.01) at 10%, and other vehicle parts and accessories (8708.29.99) at 35%;
• Wind turbine generators: The decree introduces a 5% tariff on wind-powered generating sets (8502.31.01) and their parts (8503.00.99), which is noteworthy given Mexico’s national energy policy and its transition energy commitments; and
• Trailers and parachutes: Trailers and semi-trailers of a type not used for the transport of persons (8716.39.99) are subject to 35%, as are parachutes, including paragliders, and their parts and accessories (8804.00.01) at 35%.

Geopolitical context

The timing of this decree is significant. On April 20, 2026, just three days before President Sheinbaum signed the decree, U.S. Trade Representative Jamieson Greer visited Mexico City for a full day of bilateral trade meetings, including a meeting with President Sheinbaum at the National Palace and a working session with Secretary of Economy Marcelo Ebrard, who countersigned the April 23 decree. 
The meetings were held in the context of the ongoing United States-Mexico-Canada Agreement (USMCA) Joint Review process, with both sides agreeing to advance discussions on economic security, complementary trade actions, strengthened rules of origin, and critical minerals cooperation, and confirming that the first formal USMCA Joint Review negotiating round would take place the week of May 25, 2026, in Mexico City. 
The April 23 decree cannot be read in isolation from a possible coordinated policy step within the broader USMCA review framework, one that reinforces the shared objective of reducing North America’s dependence on non-regional supply chains. Consistent with that objective, the decree preserves preferential tariff treatment for goods originating from Mexico’s FTA partners, effectively concentrating the tariff burden on imports from countries outside that network.

Conclusion and potential impact

Companies with supply chain exposure to the affected sectors should monitor legislative and regulatory developments closely. As noted in previous alerts, companies sourcing from non-FTA countries, especially China, continue to face higher and more permanent tariff barriers, and should anticipate increased costs and consider reviewing supply chain strategies, including verifying that existing supply chains can support origin certification. It is also advisable to assess the impact of these measures on cost structures and, where appropriate, renegotiate contracts to reflect the new tariff environment.

White & Case is closely monitoring the implementation of these tariff increases. Our team is available to assist with product classification reviews, supply chain impact assessments, and compliance strategies.
For further information or tailored advice, please contact your usual White & Case representative or the  authors above.

_{1 Decree amending the Tariff Schedule of the General Import and Export Tax Law and the Decree establishing various Sectoral Promotion Programs, DOF (April 23, 2026) (in Spanish).
2 With further basis in Articles 31 and 34 of the Federal Public Administration Organic Law, and Articles 4, Section I, and 12, Section I, of the Foreign Trade Law}.

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_{This article is prepared for the general information of interested persons. It is not, and does not attempt to be, comprehensive in nature. Due to the general nature of its content, it should not be regarded as legal advice.}

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