Ministry of Economy Adjusts Decree on Temporary Textile Imports under Sheinbaum Administration

On January 15, 2025, under the administration of President Claudia Sheinbaum, the Mexican Ministry of Economy issued Oficio No. 400.2025.001, partially relaxing the restrictions imposed by its December 19, 2024, decree on the temporary import of textiles and apparel. This decree—originally enacted by the Sheinbaum government—had prohibited certain IMMEX (Manufacturing, Maquiladora, and Export Services) program imports for Chapters 61, 62, and 63 of the Tariff of the Law of General Import and Export Taxes (TIGIE), as well as for subheadings 9404.40 and 9404.90.

Below is an overview of the new provisions, their implications for cross-border trade, and how TradeFlex Group can assist businesses navigating these changes.

Background: December 19 Decree by the Sheinbaum Government

1. Ban on Temporary Imports Numerous textile and apparel tariff classifications were transferred from Annex II, Part C to Annex I of the IMMEX Decree, effectively banning them from temporary import under IMMEX. This measure aimed to curb “technical smuggling,” a practice in which imported merchandise fails to be re-exported as required.
2. Industry Concerns Many businesses rely on temporarily imported raw materials or partially finished goods for export manufacturing. The decree’s immediate effect disrupted supply chains, increased costs, and risked job losses.
3. Government Justification Authorities cited significant discrepancies between imported textile volumes and those eventually exported, creating a competitive disadvantage for domestic industry.

New Oficio No. 400.2025.001: Partial Exemption

The January 15, 2025 notice (Oficio No. 400.2025.001) provides a partial exemption to the Sheinbaum government’s December ban, allowing certain enterprises to continue temporary imports under IMMEX, provided they meet specific eligibility criteria:

1. Active Certification Companies must hold an active registration in the Mexican tax authority’s (SAT) certification scheme, typically for VAT (IVA) and IEPS, with no pending suspension or cancellation processes.
2. Direct Access to Inventory System They must grant the SAT real-time, online access to their Annex 24 automated inventory control system, including usernames, passwords, and user guides.
3. Previous Import History Only goods that have been imported within the last calendar year may be brought in under this partial exemption.
4. Application Procedure Requests must be emailed to the Ministry of Economy’s specified addresses, following the prescribed format. A 15-business-day review period applies, with a 5-business-day window to correct or supplement any missing documentation. Exemptions apply only to future imports; shipments made from December 20, 2024, to January 13, 2025, are not covered retroactively.

Additional Tariffs and Potential U.S. Policy Shifts

• Tariffs on 138 Textile Categories: The December 19 decree also introduced 15% to 35% tariffs on 138 textile categories through April 2026. These remain in effect and are not impacted by the January 15 oficio.
• Future U.S. Policy Changes: The risk of new or reinstated tariffs in the United States could further complicate bilateral trade. Businesses should prepare for evolving rules of origin, stricter customs protocols, or new duties impacting the textile sector.

How TradeFlex Group Can Help

TradeFlex Group provides comprehensive support for companies operating in both Mexico and the United States. Our key services include:

1. IMMEX Compliance & Certification Assistance with IMMEX procedures and maintaining VAT (IVA) and IEPS certifications. Preparation, validation, and submission of required documents to secure exemptions under the new oficio.
2. Annex 24 Inventory Control & Automation Technical support in implementing or refining the Annex 24 inventory control system. Ensuring seamless, secure access for tax authorities and safeguarding compliance.
3. Cross-Border Customs Clearance Expertise in Mexican and U.S. customs regulations to facilitate efficient clearance processes. Adaptation strategies to mitigate disruptions from shifting political or regulatory dynamics.
4. Trade Policy Analysis & Risk Management Monitoring developments in both countries to provide timely alerts on new rules and tariffs. Customized plans to minimize vulnerabilities and seize emerging market opportunities.
5. Strategic Consulting for Manufacturing & Supply Chains Evaluating sourcing alternatives, optimizing supply chains, and complying with changing tariff structures. Advising on best practices to reduce operating costs and ensure long-term competitiveness.

Final Thoughts

While the partial exemption granted by the Sheinbaum administration offers relief to qualifying companies, the broader emphasis on curbing illicit trade underscores the need for robust compliance. Remaining proactive, fully documented, and knowledgeable about evolving regulations will help businesses withstand future policy shifts.

For more detailed advice—or to explore how these regulatory changes might affect your operations—please contact TradeFlex Group. We’re ready to guide you through complex trade challenges, ensuring compliance and uncovering new opportunities in cross-border commerce.

Written by: Ernesto A. Mendoza TradeFlex Group – Your Partner in Cross-Border Trade and Compliance