On August 28, 2025, the Decree amending Annex I of the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry (“IMMEX Decree”) was published in the Federal Official Gazette (DOF), and which entered into effect on August 29, 2025.
This amendment prohibits the temporary importation of finished footwear under the IMMEX Program, consequently, 50 HTS Codes related to the footwear sector have been added to the list of restricted products referred to in Annex I of the IMMEX Decree.
Reasons for the Amendment
The main reason for this change is to protect the competitiveness of the Mexican industry, particularly the footwear sector, which has seen declines in production, employment and exports under the IMMEX Program.
Between the years 2019 and 2024, the footwear sector recorded a cumulative decline in its main indicators: GDP was reduced by 3.1%, production by 0.1%, and employment by 2.8%.
Likewise, in 2024, imports of finished footwear under the IMMEX Program grew more than 24 times in volume and 12 times in value compared to 2021, while the ratio on the volume of exports/imports of finished footwear decreased drastically, fact that has allowed the government to deduce that companies operating under the IMMEX Program have not complied with their legal obligation to return abroad such goods that were temporarily imported under their programs.
Amendment to Annex I of the IMMEX Decree
Annex I of the IMMEX Decree, which establishes the goods that cannot be temporarily imported under the IMMEX Program, is updated as follows:
- Textiles and clothing (Chapters 61, 62, and 63).
- Footwear (Chapter 64, headings 64.01 to 64.05). 50 HTS Codes are added.
- Sugar, cocoa, syrup and ethyl alcohol (Chapters 17, 18, 21, and 22).
- Tires (Chapter 40).
- Articles of bedding and similar furnishing (Chapter 94).
In this regard, following this amendment to the IMMEX Decree, IMMEX companies may no longer import finished footwear under the temporary import regime. Therefore, import operations involving this type of goods must be carried out through a definitive importation, with the payment of the corresponding duties and taxes and complying with any non-tariff regulations and restrictions, as applicable.
If you are interested in reviewing the details of the goods that cannot be temporarily imported under an IMMEX Program (Annex I of the IMMEX Decree), please find below the link to such publication.
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