멕시코로 주문하기 전에 장비와 부품 구성의 HS 분류에 대한 서면 의견을 받아야 한다. 관세 부담은 코드에 따라 달라지며, 새로운 통관 서류 및 수입자 등록 규정은 어떤 경우에도 적용된다.
*By Telescro Editorial Team*
Mexico’s reform of the General Import and Export Duties Law took effect on 1 January 2026, raising duties on 1,463 tariff lines for goods originating in countries without a Mexican free trade agreement. White & Case describes China as one of the largest non-FTA suppliers to Mexico in the affected sectors. None of the sector lists published by the firms tracking the reform names construction machinery, which puts the burden on you to confirm your own classification rather than assume the machine is caught.
## What Changed
The Mexican Senate approved the amendments on 10 December 2025, according to Clark Hill, and the decree was published in the Official Gazette of the Federation on 29 December 2025, according to White & Case. The measure consolidates earlier executive decrees from 2023 and 2024 into permanent legislation and extends coverage to lines that carried no duty before.
Two separate instruments landed alongside it. The Customs Law was amended on 19 November 2025 and the 2026 General Rules of Foreign Trade were published on 27 December 2025, both applying from 1 January 2026, according to Alvarez & Marsal. Those rules expand the documentary file every importer has to keep and add new grounds for suspending an entry in the Importers Registry.
China’s Ministry of Commerce concluded that the Mexican measures meet the definition of a trade and investment barrier under Chinese law and said it retained the right to take countermeasures, in a finding reported on 26 March 2026 by The China-Global South Project.
## Key Numbers
The reform covers 1,463 tariff lines, about 12% of the Mexican tariff schedule, of which 316 previously carried no duty, according to White & Case and Alvarez & Marsal. White & Case describes the increases as ranging from 5% to 50%. Clark Hill describes the same measure as ranging from 10% to 50%. The two readings differ, so treat the band as approximate until your classification is confirmed.
Alvarez & Marsal published the headline sector moves: steel from 25% to 35%, aluminum from 0% to 25%, plastics from 15% to 25%, auto parts from 0% to 25%, paper from 5% to 35%, and automobiles from 20% to 50%.
Express shipments moved separately. The global rate for courier goods valued up to USD 2,500 rose from 19% to 33.5%, excluding shipments originating in the United States or Canada, according to Alvarez & Marsal.
Goods entering under the bonded warehouse regime have to reach the facility within 20 days or be treated as illegally in the country, again per Alvarez & Marsal.
China’s Ministry of Commerce put the exposure at more than $30 billion in Chinese exports to Mexico, with an estimated $9.4 billion of losses concentrated in mechanical and electrical sectors.
## What It Means for Equipment Buyers
If you import telehandlers into Mexico from a non-FTA origin, the first thing to establish is whether your HS code sits inside those 1,463 lines. Alvarez & Marsal lists the affected industries as cosmetics, plastics, leather, paper, textiles, apparel, footwear, steel, aluminum, automotive, auto parts and toys. White & Case names an overlapping but wider set that adds appliances, furniture, glass, motorcycles and trailers, and Clark Hill adds trucks. None of the three lists names construction machinery. The final rate depends on binding HS classification, so ask your customs broker for a written classification opinion before you commit to a purchase order.
예비 부품의 관세 노출은 완성 장비와 별도로 검토해야 한다. 철강, 알루미늄, 자동차 부품의 관세가 모두 올랐으며 포크 캐리지, 지브 또는 교체용 붐 실린더는 완성 장비와 전혀 다르게 분류될 수 있다. 부품 묶음은 별도 항목으로 가격을 산정하라.
원산지에 따른 뚜렷한 가격 차이가 생겼다. USMCA 국가나 일본 또는 싱가포르에서 생산된 장비는 특혜 대우를 받을 수 있지만, FTA가 없는 원산지에서 온 동일 사양 장비는 그렇지 않을 수 있다. 이는 멕시코 유통사를 통해 들어오는 유럽 브랜드 및 브라질 조립 장비와의 도착원가 비교를 바꾼다. FOB 가격이 아니라 확인된 분류에 따른 도착원가로 비교하라.
## Telescro Analysis
실무적으로는 이번 개혁의 규정 준수 측면이 관세 자체보다 더 많은 주의를 요구할 수 있다. 대외무역 서류 요건, 수입자 등록 정지의 새로운 사유, 보세창고의 20일 기한은 장비가 어느 관세 품목에 속하든 적용되는 운영 의무다.
이는 멕시코 구매자가 2026년을 서두르는 해가 아니라 문서화하는 해로 봐야 한다는 뜻이다. 7 m급 농업·건설 장비와 6 m 미만의 소형 장비를 비교하는 구매자는 사양을 확정하기 전에 분류 문제를 해결해야 한다. 캐리지와 어태치먼트가 기본 장비보다 부품 노출을 더 크게 바꿀 수 있기 때문이다.
## Risks or Limitations
위 산업 목록은 법무법인과 자문사의 요약이며 법령을 한 줄씩 검토한 결과가 아니다. 해당 요약에 건설기계가 없다는 사실은 기계류 품목이 전혀 바뀌지 않았다는 증거가 아니다. 특정 모델은 멕시코 세관의 구속력 있는 분류나 허가받은 통관사의 서면 의견만으로 확정할 수 있다.
The two published ranges for the increase differ, and the sector rate pairs conflict in at least one place: Alvarez & Marsal puts auto parts at 0% to 25%, while White & Case describes many auto parts lines landing between 7% and 36%. The MOFCOM loss estimate covers all mechanical and electrical goods rather than construction equipment specifically, and the bulk of that exposure sits in automotive rather than in machinery. White & Case also frames the duties as applying to imports from every country unless FTA preference is claimed, rather than as a rule that targets non-FTA origins by name, so the practical effect depends on whether your shipment can claim preference. The transitory article of the reform also lets Mexico’s Ministry of Economy create specific import mechanisms for non-FTA goods where supply conditions require it, so the picture can still move.
## Sources
– [White & Case](https://www.whitecase.com/insight-alert/mexico-formalizes-and-expands-import-tariffs-more-1400-products-key-impacts)
– [Alvarez & Marsal](https://www.alvarezandmarsal.com/thought-leadership/mexico-2026-trade-and-customs-updates-tariff-increases-and-new-compliance-requirements)
– [Clark Hill](https://www.clarkhill.com/news-events/news/mexico-approves-significant-tariff-increases-on-imports-from-non-fta-countries/)
– [The China-Global South Project](https://chinaglobalsouth.com/2026/03/26/china-mexico-tariffs-trade-barriers-countermeasures/)