Overview

• Published in the Diario Oficial de la Federación on Aug. 28, the presidential decree takes effect Aug. 29 and halts temporary importation of finished shoes under IMMEX.
• The change adds tariff headings 64.01–64.05 to Annex I exclusions, while footwear parts and components remain eligible for IMMEX maquila use.
• Finished footwear must now enter as definitive imports subject to ordinary duties, reported at roughly 25% on average.
• Government data show IMMEX shoe imports jumped 159% in volume and 60.3% in value versus 2023, as the export‑return ratio fell from 6.59 in 2021 to 0.88 in 2024.
• Authorities frame the move as protection for domestic producers after 2024 declines of 12.8% in sector GDP, 12.5% in production and the loss of 10,958 formal jobs, with a focus on curbing technical smuggling.