Overview

• An executive decree published in the Diario Oficial de la Federación adds TIGIE headings 64.01–64.05 to Annex I of the IMMEX Decree, excluding finished footwear from temporary importation.
• From August 29, 2025, finished shoes must enter under definitive import and pay applicable duties, which officials say average about 25%.
• Parts and components for shoe manufacturing remain eligible under IMMEX, but finished pairs can no longer use the temporary regime.
• The government cites INEGI data showing the sector’s 2024 slump (PIB −12.8%, production −12.5%, 10,958 formal jobs lost) alongside a surge in IMMEX footwear imports (up 159% in volume vs. 2023 and about 24 times 2021 levels), with the export-return ratio falling to 0.88.
• Officials frame the step as part of a broader industrial policy that temporarily restricts about 270 products and say customs and oversight agencies will monitor enforcement to deter technical smuggling and tax evasion.