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Legal briefing

Multisectoral Amendments to the LIGIE for 2026

16/12/2025

The proposed amendments to the LIGIE Tariff for 2026 represent one of the most comprehensive tariff reviews in recent years, with cross-sector impacts across multiple industries.

The Economy, Trade, and Competitiveness Committee of the Chamber of Deputies published a preliminary draft opinion supporting the Federal Executive’s initiative to amend 1,463 tariff classifications of the LIGIE Tariff, with an expected effective date of January 1, 2026. The proposed changes cover sectors such as textiles, apparel, steel, plastics, auto parts, footwear, glass, aluminum, among others, with potential tariff increases of up to 25% or 35%.

Framed within the “Plan Mexico” economic strategy, these measures aim to strengthen domestic production and reduce reliance on imported inputs, significantly impacting costs, contracts, and supply chains, thereby making a detailed review of the affected tariff headings and available mitigation mechanisms essential.

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