A company from China that imports into Mexico or has a subsidiary here faces a more demanding customs environment. A decree in force since January 1, 2026 raised the tariffs on numerous items of the general tariff schedule, antidumping duties are in force for certain products, and the declared value and origin are the basis for calculating both. On top of that comes coordinating headquarters with the Mexican operation, across different time zones and a different language.
What changed for imports from China in 2026?
Congress approved a decree amending various tariff items of the Tariff Schedule of the General Import and Export Tax Law (Ley de los Impuestos Generales de Importación y de Exportación, LIGIE), published in the Federal Official Gazette (DOF) on December 29, 2025 and in force since January 1, 2026. Its text does not name countries; a transitory provision empowers the Ministry of Economy to implement mechanisms for imports of goods from countries without a free trade agreement in force. In general terms, and as our reading of the decree, goods from countries without a treaty are subject to the general tariff, while goods from countries with a treaty may claim the treaty’s preferential rate if they meet the rules of origin.
What are antidumping and countervailing duties and how do they affect you?
The Foreign Trade Law (Ley de Comercio Exterior), Article 28 provides for them on imports sold at dumped prices or benefiting from subsidies that injure a domestic industry. An official example: the Ministry of Economy extended for five years, from December 27, 2024, a 92.64% antidumping duty (cuota compensatoria) on aluminum pressure cookers originating in China, according to the resolution published in the DOF on March 6, 2026. Failing to pay such a duty is a ground for precautionary seizure under Article 151 of the Customs Law (Ley Aduanera).
Why does the authority review value, origin and classification?
Under Article 81 of the Customs Law, the importer and the customs broker declare, under a formal declaration of truthfulness, the description, origin, customs value and tariff classification. The authority may correct them (Article 144, sections XII and XIV). If anything is questioned, advance preparation and, if necessary, defense of your Importers’ Registry status depend on being able to substantiate that information.
What about incorporation, investment or personnel in Mexico?
Here we focus on the customs and tariff environment for companies from China. For the general picture (incorporation, foreign investment, labor and immigration), see foreign companies in Mexico.
Updated October 2026.
This content is informational and does not constitute legal advice. Every case requires individual analysis.
Tariffs on countries without a treaty
Since January 1, 2026, a reform to the general import tariff schedule has been in force. Goods from countries without a treaty in force are generally subject to the general tariff; the calculation must be made product by product.
Antidumping and countervailing duties
The Ministry of Economy (Secretaría de Economía) may impose them on imports sold at dumped prices or benefiting from subsidies. Failing to pay them is a ground for seizure, and declaring an origin different from the one marked on goods subject to a duty is a ground for suspension from the registry.
Declared value and origin
The declaration of value, origin and classification is made under a formal declaration of truthfulness (bajo protesta de decir verdad), and the authority may correct it. The supporting documentation must be obtainable in China when required.
Coordination between headquarters and Mexico
Who decides, who signs and who keeps documents is often left undefined between headquarters and the subsidiary. A request from the authority demands responses within timeframes that headquarters cannot always meet.
Importer structure and broker chain
Importing in your own name, through a subsidiary or through a third party changes liability, the registry and the contracts. This decision is made before the first shipment.
Language, time zones and advisors in China
Legal work requires documents and criteria in two systems. We coordinate with headquarters' advisors in the language and on the schedule each team needs.
We assist Chinese-owned manufacturers, exporters, logistics companies and e-commerce businesses operating to or in Mexico. Our website is available in Chinese, our client service is in Spanish and English, and we coordinate with headquarters' advisors so that the structure and compliance in Mexico work with the group's.
Your questions, answered
Do the 2026 tariffs apply to all products from China?
Not uniformly. The decree published in the Federal Official Gazette (DOF) on December 29, 2025 modified tariff items of the general schedule and does not name countries; the effect depends on the item for each product and on whether an applicable treaty exists. The calculation must be made product by product with the tariff in force.
What is an antidumping or countervailing duty?
It is the payment required of whoever imports goods under dumping or subsidy conditions that cause injury to a domestic industry. The Ministry of Economy determines it, and it applies to specific products and specific origins. Whether a product is subject to a duty is verified in the corresponding resolution.
What documentation from China should we have ready?
What allows you to support what was declared on the customs entry (pedimento): commercial invoices, proof of the country of origin and of value, contracts, payment receipts, and transport and insurance costs. The Customs Law (Ley Aduanera) requires the importer to obtain and keep it in the file for each transaction. Which documents are critical depends on each product and its tariff treatment.
Do you serve clients in Chinese?
Our website is available in Chinese. Client service and legal work are carried out in Spanish and English, in coordination with headquarters' advisors.
Does your company operate in this sector?
Tell us what is happening and we will tell you whether it is a matter we can take on, what it would involve, and how the scope is defined.
A lawyer will review your matter and confirm the next step within 24 business hours.