On December 27, 2025, the General Rules of Foreign Trade for 2026 (RGCE 2026) were published in the Federal Official Gazette (DOF), together with their corresponding annexes. These new provisions come into force on January 1, 2026, and will remain effective through December 31, 2026, unless otherwise provided in the transitory articles. This bulletin presents
On December 10, 2025, the Mexican Senate approved the “Decree Amending Various Tariff Lines of the Mexican General Import and Export Tax Law” (hereinafter, the “Reform”), which had previously been proposed and approved by the Mexican House of Representatives. The Reform will enter into force on January 1, 2026.
The Reform modifies the tariff rates
The year 2025 ends with high levels in Mexico’s political temperature. Among other developments, three stand out: (i) a march attributed to Generation Z, young people supposedly dissatisfied with the government of President Claudia Sheinbaum; (ii) the resignation of the Attorney General of the Republic, Alejandro Gertz Manero; and (iii) the reappearance of former President
Economic data reveal an unprecedented situation that underscores the significance of the current Mexico–United States relationship. Just months ahead of the scheduled review of the USMCA, the United States is exporting more to Mexico than to Canada for the first time, whether as an exporter or an importer, and Mexico has consolidated its position as
On December 11, 2025, the Mexican General Water Law (“LGA”) and amendments to the Mexican National Waters Law (“LAN”) were published in the Official Journal of the Federation.
The LGA is the regulatory law of Article 4, eighth paragraph, of the Mexican Constitution, and its purpose is to establish the conditions and mechanisms necessary to
In Mexico, the minimum wage serves as the economic benchmark that every individual performing personal, subordinated work must receive on a daily basis in order to satisfy their essential needs and those of their family, material, social, and cultural, as well as to provide mandatory education for their children, as established in Article 123 of
Recently, two important new legal decisions regarding the issuance and endorsement of digital promissory notes were published in the Mexican Federal Judicial Weekly, established by Circuit Collegiate Courts through the following decision: (i) digital registration number 2031391 with the heading: “Digital promissory note. It must be signed using an advanced electronic signature to be
On November 19, 2025, the Mexican government published a new Reform to the Customs Law in the Official Journal of the Federation (the “Reform”), which will enter into force on January 1st, 2026. This Reform introduces numerous important modifications and adjustments to the regulatory framework governing international trade transactions involving Mexico.
According to
On September 26, 2025, amendments to the Civil Code of Nuevo León were published, modifying Article 2346 and adding Article 2346 Bis, concerning the leasing of urban properties, including those intended for commercial and industrial purposes, while some of which apply to residential use properties. The amendments include modifications regarding: (i) obligations related to the
In connection with our CCN Newsflash published on November 3, 2025, entitled “New Guidelines for the Land Transportation of Hydrocarbons in Mexico”, we hereby inform you that the National Energy Commission (“CNE”), published a press release on November 12, 2025, through which it extended until December 31, 2025, the deadline for the compliance of obligations