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Mexico's trade agreements and tariff preferences: how to claim a preferential rate, ALADI agreements including Argentina, and why origin matters more since 2026

Argentina. For full detail on Argentina, go to The Argentine Thread.

Last verified: 2026-10-26 · Status: Changing

Mexico grants lower import duties only to goods that originate in a country with which it has a trade agreement and only when the importer declares the preference in the pedimento and holds the origin evidence; otherwise the general LIGIE rate applies. Free trade agreements such as the USMCA, the Pacific Alliance and the CPTPP are claimed with identifier TL, while ALADI agreements, including Economic Complementation Agreement No. 6 with Argentina, are claimed with identifier AL and the agreement code. The higher general rates on 1,463 tariff lines in force since 1 January 2026 fall mainly on countries without a free trade agreement with Mexico, and the decree lets the Ministry of Economy create special import mechanisms for goods from those countries.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Mexican customs converts foreign currency values at the rate set under the customs rules, which differs slightly. Conversions are for orientation only.

Key facts

Pedimento identifier for free trade agreement preferences	TL RGCE 2026 Annex 22, appendix 8, as of 2026-10-26 · in force
Pedimento identifier for ALADI preferences	AL RGCE 2026 Annex 22, appendix 8, as of 2026-10-26 · in force
Agreement governing Argentina and Mexico goods trade	ALADI ACE No. 6 RGCE 2026 Annex 22, appendix 8 (keys ACE6, ACE6-A, ACE6-B, ACE6-C), as of 2026-10-26 · in force
Tariff lines with higher general rates from 1 January 2026	1463 tariff linesDecree DOF 29 December 2025, as of 2026-10-26 · in force
Fixed DTA where a treaty bars value based charges (2026)	462 MXNLFD art. 49, section IV; RMF 2026 Annex 4, as of 2026-10-26 · in force

The rule

1. Who sets tariffs. The Executive may create, raise, lower or remove import and export tariffs by decree published in the DOF under art. 131 of the Constitution, conducts international trade negotiations through the Ministry of Economy, and sets non tariff measures by agreement. Congress itself amended the LIGIE tariff by decree published on 29 December 2025.Ley de Comercio Exterior, DOF 27 July 1993 (last reform DOF 1 May 2026), Art. 4o., sections I to V, 1993-07-27 official text · verified 2026-10-26

2. Proof of origin is the importer's job. Importers must obtain and give customs on request the information, documents and other evidence needed to prove the country of origin and provenance of goods for tariff preferences, country of origin marking, countervailing duties, quotas and other measures under the Ley de Comercio Exterior and Mexico's treaties.Ley Aduanera, DOF 15 December 1995 (last reform DOF 19 November 2025), Art. 59, section II, 1995-12-15 official text · verified 2026-10-26

3. How a preference is declared. In the pedimento, a preference under a free trade agreement is declared with identifier TL and the code of the partner country or group, which includes ALP for the Pacific Alliance agreement and TIP for the Comprehensive and Progressive Agreement for Trans Pacific Partnership (CPTPP), with the certificate of origin declared for Pacific Alliance goods. A preference under ALADI is declared with identifier AL and the agreement code, among them the regional agreements REG2, REG3, REG4 and REG7, the economic complementation agreements ACE5, ACE6 (with baskets ACE6-A, ACE6-B and ACE6-C), ACE51, ACE53, ACE55 and ACE66, and the partial scope agreements AAP14, AAP29 and AAP38.Annex 22 of the Reglas Generales de Comercio Exterior para 2026 (SAT compilation including the Second Resolution of Amendments, DOF 22 September 2026), Annex 22, appendix 8, identifiers TL and AL, 2026-09-22 official text · verified 2026-10-26

4. The 2026 general tariff increase and non agreement countries. The decree of DOF 29 December 2025, in force on 1 January 2026, changed the general import rates of 1,463 tariff lines in chapters including cosmetics, plastics, paper, textiles and apparel, footwear, steel, aluminum, vehicles and parts, furniture and toys. Its transitory Fourth allows the Ministry of Economy, to ensure competitive supply of inputs, to put in place specific mechanisms and legal instruments for imports from countries with which Mexico has no free trade agreement in force. Goods that qualify under an agreement keep the preferential rate of that agreement if the importer proves origin.Decree amending the LIGIE tariff, DOF 29 December 2025 (in force 1 January 2026), Sole article and transitories First and Fourth, 2025-12-29 official text · verified 2026-10-26 · changed: Decree DOF 29 December 2025, in force 1 January 2026: higher general rates on 1,463 tariff lines; a further decree of DOF 23 April 2026 modified other tariff lines.

5. USMCA specifics. Goods that qualify under the USMCA enter Mexico at the USMCA rate on a certification of origin, and Mexico applies the USMCA art. 2.5 limit on duty deferral for non originating inputs in goods exported to the United States or Canada. Customs processing fee: where a treaty bars value based charges on originating goods, the DTA is a fixed MXN 462 per operation in 2026 instead of 8 per thousand of value.
Cost to do it: Fixed DTA MXN 462 per pedimento in 2026 for operations where a treaty bars value based charges.
Example: On a qualifying shipment with a customs value of MXN 1,850,260 the DTA is MXN 462 instead of MXN 14,802.08. / About USD 25 instead of USD 800 on a USD 100,000 shipment.USMCA (T-MEC), in force 1 July 2020; Ley Federal de Derechos (last reform DOF 7 November 2025); RMF 2026 Annex 4, USMCA arts. 2.5 and 5.2; LFD art. 49, section IV, 2020-07-01 official text · verified 2026-10-26

6. Argentina. Trade in goods between Argentina and Mexico is governed by ALADI Economic Complementation Agreement No. 6, which the Mexican customs instructions list with three product baskets (ACE6-A, ACE6-B and ACE6-C). Preferences apply only to the products and margins listed in that agreement and require origin proof under its origin regime; goods outside it pay the general LIGIE rate, including the 2026 increases. Taxation of the trade and FX treatment on the Argentine side are covered by The Argentine Thread guide.ALADI Economic Complementation Agreement No. 6 (Argentina and Mexico); Annex 22 of the RGCE for 2026, Annex 22, appendix 8, identifier AL, keys ACE6, ACE6-A, ACE6-B and ACE6-C, 2026-09-22 official text · verified 2026-10-26

Identifier	Type of agreement	Examples of keys or partners
TL	Free trade agreements	Partner country or group code from appendix 4; ALP Pacific Alliance; TIP CPTPP; USMCA goods
AL	ALADI regional agreements	REG2, REG3, REG4, REG7
AL	ALADI economic complementation agreements	ACE5, ACE6 (Argentina) with baskets A, B and C, ACE51, ACE53, ACE55, ACE66
AL	ALADI partial scope agreements	AAP14, AAP29, AAP38

Preference keys Mexican customs accepts in the pedimento, verified 26 October 2026 against RGCE 2026 Annex 22, appendix 8.

Worked example

A Mexican distributor buys polypropylene film (chapter 39) from three suppliers: one in the United States, one in Argentina and one in a country without a trade agreement with Mexico.
For the US goods, it holds a USMCA certification of origin and declares identifier TL; the USMCA rate applies and the DTA is the fixed MXN 462 if the shipment qualifies under LFD art. 49, section IV.
For the Argentine goods, it checks whether the film's tariff line has a preference in ACE No. 6 and, if so, declares identifier AL with the ACE6 key and holds the certificate under that agreement's origin rules; if not, the general rate applies.
For the third country, the general LIGIE rate applies, which for many chapter 39 lines rose on 1 January 2026, unless the Ministry of Economy has opened a specific mechanism under transitory Fourth of the decree.

Step by step

1. List every product with its LIGIE tariff line and country of origin.
2. Check the general rate in force after the decrees of DOF 29 December 2025 and 23 April 2026.
3. For each supplier country, check whether an agreement grants a preference for that line and what origin proof it requires.
4. Collect certificates or certifications before the goods arrive and declare the TL or AL identifier with the right key in the pedimento.
5. Keep the origin evidence ready for customs requests (Ley Aduanera art. 59, section II) and for verifications.
6. Watch Ministry of Economy instruments under transitory Fourth of the 2026 decree for goods from non agreement countries.

Common traps

Assuming a preference without the paperwork. Without the origin evidence the general rate applies and the importer is exposed to omitted duty fines.
Origin of the supplier versus origin of the goods. A supplier based in a partner country may ship goods made elsewhere; the preference depends on where the goods originate.
Partial scope ALADI agreements are lists. Under ACE No. 6 and other ALADI agreements, only listed products get a preference, often a percentage margin rather than zero duty.
Relying on 2025 rates. 1,463 tariff lines changed on 1 January 2026 and more changed in April 2026.
Transshipment. Treaties generally require direct shipment or controlled transit; check the transit rule of the agreement used (for the USMCA, art. 4.18).

Sources

Related: Mexico country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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