Mexico's Foreign Trade Law: What It Establishes and How It Affects You

The Foreign Trade Law (Ley de Comercio Exterior, LCE) is the legal framework governing imports and exports in Mexico. It defines the authority of the government agencies involved in foreign trade, sets the instruments of trade policy (tariffs, quotas, prior permits), and establishes the rules for applying trade defense measures like countervailing duties. If your company imports or exports, this law applies directly to your operation.

What the Foreign Trade Law is and when it took effect

The Foreign Trade Law was published in Mexico's Official Federal Gazette on July 27, 1993, and took effect that same year. It's a law of public order and social interest aimed at regulating and promoting Mexico's foreign trade, as well as establishing mechanisms to defend the country's productive base against unfair international trade practices.

Since 1993 it has gone through multiple reforms. The most recent relate to updating antidumping investigation procedures, modernizing SAT's declaration systems, and adjustments stemming from Mexico's international commitments under the T-MEC/USMCA, its treaties with the European Union, and other trade agreements in force.

Authorities involved in Mexico's foreign trade

The LCE distributes foreign trade regulatory authority across several agencies:

• Secretaría de Economía (SE): sets tariffs, quotas, and prior import/export permits. Publishes the tariff schedule under the Ley de los Impuestos Generales de Importación y Exportación (TIGIE).
• Servicio de Administración Tributaria (SAT): through the National Customs Agency of Mexico (ANAM), collects foreign trade taxes (tariffs, VAT, IEPS where applicable) and verifies compliance with non-tariff regulations at customs.
• Agencia Nacional de Aduanas de México (ANAM): oversees and controls the flow of goods at the country's customs offices. Created in 2021 to take over functions previously held by SAT's General Customs Administration.
• Other agencies: COFEPRIS (food, pharmaceuticals, cosmetics), SENASICA (agricultural products), SEMARNAT (hazardous materials, CITES), SE (NOM technical standards).

Main obligations for importers and exporters

If your company imports or exports in Mexico, these are your main obligations under the LCE and the Ley Aduanera (Customs Law) that complements it:

• Use a certified customs broker: to clear goods before ANAM you need a customs broker with an active patente. You can't handle clearance directly unless your company has its own certified in-house agent (apoderado aduanal).
• Correct tariff classification: every product has a tariff fraction under the TIGIE that determines the applicable duty and whether prior permits or NOM compliance are required. Incorrect classification generates tax differences, fines, and possible holds.
• Compliance with non-tariff regulations: depending on the type of goods, you may need prior permits, certificates of origin, NOM-compliant labeling, or phytosanitary/zoosanitary certificates.
• Payment of foreign trade taxes: the general import tax (tariff) and import VAT are the main ones. IEPS applies to some products.
• Document retention: the Ley Aduanera requires you to keep import and export documents for 5 years for audit purposes.

Tariffs, quotas, and prior permits: what the law says

Tariffs: these are the taxes you pay to import goods into Mexico. They're expressed as a percentage of the goods' value (ad valorem tariff) or as a fixed amount per unit (specific tariff). Mexico has 0% tariffs for most goods imported under the T-MEC/USMCA from the US and Canada, and variable tariffs for imports from other countries. The Secretaría de Economía can modify tariffs by decree for trade policy reasons.

Quotas: these are maximum import volumes eligible for a preferential tariff. Once the quota is used up, the tariff rises. Mainly used for sensitive agricultural products like corn, powdered milk, and pork.

Prior permits: certain goods require authorization from the Secretaría de Economía or another agency before they can be imported or exported. Examples: weapons, hazardous materials, waste, some CITES-regulated products. If your goods require a prior permit and you don't have it, ANAM won't release the cargo at customs.

Countervailing duties and antidumping in 2025-2026

Countervailing duties are additional tariffs Mexico applies to imports sold at dumping prices (below production cost) or that benefit from subsidies in the country of origin. The Secretaría de Economía investigates and sets these duties at the request of domestic industry.

In the 2025-2026 context, the global trade policy environment is more complex than in prior years. US tariff measures on steel, aluminum, and Chinese-origin products under the Trump 2.0 administration triggered trade flow adjustments that indirectly affect Mexico: companies that previously imported Chinese inputs through the US are looking for direct import alternatives, increasing volumes at Mexican customs and, in some sectors, triggering dumping investigations.

If you import steel, aluminum, textiles, electronics, or Chinese-origin products, check before importing whether your tariff fraction has countervailing duties in force. A clearance that doesn't account for a duty can cost you an extra 15% to 200% of the goods' value.

Penalties for non-compliance

The LCE and the Ley Aduanera set up an infractions and penalties regime that ranges from monetary fines to precautionary embargo of the goods and, in serious cases, criminal liability. The most common infractions and their consequences:

• Incorrect tariff classification: a tax difference plus surcharges and fines of 70% to 100% of the omitted tax credit.
• Failing to meet non-tariff regulations: cargo hold, a fine, and possible destruction if it can't be regularized.
• False or altered documentation: criminal liability for the importer and the customs broker.
• Import without a pedimento: embargo of the goods and a fine of 130% to 150% of the goods' value.

Recent reforms 2024-2026

Among the most relevant foreign trade changes in Mexico from 2024-2026:

• ANAM's operational consolidation with new clearance protocols at the country's main customs offices.
• Updates to the VUCEM system (Mexico's Single Window for Foreign Trade) for digital management of permits and certificates.
• Tariff adjustments in sensitive sectors, including textiles, footwear, and steel products, stemming from T-MEC/USMCA negotiations and political pressure on Chinese-origin goods.
• Increased SAT audit focus on foreign trade operations of IMMEX companies and on T-MEC/USMCA origin verification.

Before publishing or applying this guide, check the latest reforms in Mexico's Official Federal Gazette, since foreign trade regulation in Mexico is updated frequently.

How we help you comply with the Foreign Trade Law

At 2DL we have certified customs brokers who know the regulations in force and help you operate within the legal framework. If you already have active operations and want to check whether your process complies with the LCE and the Ley Aduanera, our foreign trade compliance audit is the place to start.