Decree Amending The Mexican HTS And The Sectoral Promotion Programs (PROSEC)

On April 23, 2026, the President of the Republic published a decree amending the Tariff Schedule of the General Import and Export Tax Law (Mexican HTS) and the Decree establishing various Sectoral Promotion Programs (PROSEC) in the Official Gazette of the Federation. This decree significantly modifies the tariff applicable to various products and impacts raw materials for the electrical, electronics, and automotive industries under the PROSEC. We share the main details below.

Purpose and general scope of the decree

The decree in question amends the Mexican HTS and introduces specific adjustments to the PROSEC. According to the decree’s preamble, its objectives are to protect sectors of the domestic industry from distortions in international trade; provide certainty and fair market conditions to industries considered vulnerable; and promote domestic industrial development and the strengthening of the domestic market.

Key points of the decree

The preamble to the decree highlights several relevant points:

• International Compatibility: It is emphasized that the measures are compatible with Mexico’s commitments under the World Trade Organization (WTO) and international trade agreements, as preferential treatment is maintained for originating goods that comply with the rules of origin.
• Continuity of tariff policy: the decree is presented as an extension and adjustment of tariff measures previously adopted in 2024 and 2025, which had already established high temporary tariffs in sensitive industrial sectors. If you’d like more information, we’ve published several articles on the subject. Check out the most recent one here.
• Industrial focus: It is explicitly linked to the National Development Plan 2025–2030 and the Sectoral Economic Program 2025–2030, reinforcing the logic of industrial policy and strategic import substitution.

The decree reflects Mexico’s trade policy and is not an isolated exceptional measure. By maintaining continuity in tariff levels, it is part of the structural strategy for industrial protection aligned with medium-term economic planning.

Tariffs iteam subject to an increase

The decree establishes tariffs ranging from 5% to 35% on imports of goods classified under 185 tariff headings. Below is an illustrative list of the main sectors affected, with representative examples:

Chemical products (Typical tariffs: 25% to 35%)

• Carbon black.
• Calcium chloride.
• Sodium carbonate and sodium bicarbonate.
• Phthalic anhydride.
• Monoethanolamine and diethanolamine.
• Plastic resins, polyesters, and elastomers.

Iron and Steel (Typical Tariffs: 25% to 35%)

• Ferroalloys.
• Steel profiles, tubes, and bars.
• Tubes for drilling, structural, and mechanical uses.
• Screws, nuts, washers, rivets, and other iron or steel products.

Textiles and apparel (Typical tariffs: 15% to 35%)

• Cotton and polyester fabrics.
• Denim.

Changes to the PROSEC

The decree amends Article 5 of the PROSEC Decree, adjusting the tariff subheadings eligible for certain industries, primarily the electrical, electronics, automotive, and auto parts industries. In this regard, the PROSEC benefit (tariff exemption) is maintained for certain steel subheadings and intermediate products when they are intended for specific production processes, but technical specifications are introduced (e.g., limits on thickness, carbon or boron content) and certain grades or specifications of steel are excluded.

In practice, PROSEC does not disappear, but it becomes more selective and technical. Now, companies must verify in greater detail that their inputs exactly comply with the established specifications to retain the preferential tariff. Additionally, the scope for importing “generic” inputs under PROSEC is reduced when these directly compete with domestic production.

Conclusion

To summarize, the decree is a broad and comprehensive measure that entails an increase in import taxes on 185 tariff lines. The measure has a protectionist and industrial bias, continuing previous actions in favor of Mexican industry. However, its recitals reinforce international compatibility and public policy logic. Furthermore, it should be noted that the adjustment to PROSEC does not eliminate benefits but tightens their conditions and focuses them on clearly defined strategic inputs.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.