Mexico Extends PACIC Import Rules, Cuts Tariff Exemptions

Mexico published a decree on Dec. 31, 2025, modifying the existing framework that temporarily exempts import tariffs and grants administrative facilitations for certain basic-basket and essential consumer goods, a policy originally linked to the Package Against Inflation and High Prices (PACIC). The update both tightens the list of tariff-exempt products and extends the administrative scheme through the end of 2026.

The executive decree frames the changes as part of ongoing efforts to counter inflationary pressures while aligning PACIC measures with Plan México and the National Development Plan 2025–2030, including objectives around strengthening the domestic market and increasing food sovereignty.

The decree removes several tariff lines from the list of goods eligible for import-duty exemption under the 2023 basic-basket decree (and its subsequent modifications). The removed items include:

• Live bovine animals

• Fresh, chilled, and frozen beef

• Fresh, chilled, and frozen pork

• Tilapia fillets and other tilapia meat under the listed tariff fraction

• Milk and cream (non-concentrated) across multiple fat-content ranges

• Concentrated milk and milk powder products across multiple tariff fractions

• Certain dried beans (multiple species and classifications)

• Rice (the listed tariff fraction)

• Soybean oil and specified vegetable oils (including sunflower, safflower, or cottonseed oils under the listed fraction)

• Sausages and similar prepared meat products under the listed tariff fraction

In its justification, the decree states that the government considers it appropriate to end exemptions for vegetable oils to avoid affecting domestic supply chains and value generation, and to remove exemptions for specific agricultural and protein products in line with production targets and food self-sufficiency policies referenced in Plan México. 

Administrative Facilitations Extended Through Dec. 31, 2026

Beyond tariff treatment, the decree extends the administrative facilitations designed to help importers demonstrate compliance with non-tariff regulations and restrictions during definitive import procedures for basic-basket goods. The updated validity runs through Dec. 31, 2026.

The text also establishes scenarios where benefits can extend beyond 2026 for certain importers, depending on contract timing and documentation submitted to Mexico’s tax authority, the Tax Administration Service (SAT).

Key Deadlines for Importers

The decree sets out multiple timelines tied to contracts and importer status, including:

• General validity: The modified decree remains in force until Dec. 31, 2026.

• Extended access through 2027 (with contracts): Importers that hold a Licencia Única Universal and can prove they entered into acquisition contracts may apply benefits until March 31, 2027, provided they submit the relevant contracts to SAT no later than Jan. 8, 2027.

• Protection for 2025 contracts on removed goods: Importers registered in the Padrón de Importadores de Productos de la Canasta Básica that signed contracts between Jan. 1 and Dec. 31, 2025 to acquire the goods eliminated from the exemption list may continue applying the previous benefits until March 31, 2026, as long as they submit the contracts to SAT no later than Jan. 9, 2026.

The decree also clarifies that the provision removing tariff lines takes effect Jan. 1, 2026, even though the decree itself is dated and published Dec. 31, 2025. 

While the decree expands and extends administrative facilitations, it emphasizes that these measures must operate without undermining sanitary protections and food safety standards under existing legislation. It also notes the role of federal agencies in protecting end consumers, including the consumer protection authority (PROFECO) regarding pricing practices and potential hoarding, and the health authority through COFEPRIS for oversight of sanitary quality and food safety for products entering the country under these facilitative rules.