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Mexico Publishes Decree Halting Temporary Imports of Finished Footwear Under IMMEX

Officials say the measure closes a misused loophole that undercut producers and jobs by routing tax-free shoes into the domestic market.

Overview

  • The presidential decree was published in the Diario Oficial de la Federación on August 28 and takes effect on August 29, according to the text.
  • Finished footwear classified under tariff headings 64.01–64.05 is excluded from the IMMEX temporary-import regime, while definitive imports remain allowed.
  • Parts and components for shoes may continue to enter under IMMEX for maquila processes in Mexico, preserving inputs for export manufacturing.
  • Authorities cite a 159% year-over-year surge in IMMEX footwear volumes in 2024, a 12.8% sector GDP drop, and 10,958 formal jobs lost, alongside a collapse in the export-return ratio from 6.59 in 2021 to 0.88 in 2024.
  • Finished shoes must now enter under normal customs regimes and pay applicable duties, with the government pledging ongoing monitoring and enforcement against IMMEX misuse.