For US companies manufacturing in Mexico under the Maquiladora, Manufacturing, and Export Services Industry (IMMEX) Program (hereinafter referred to as IMMEX companies), there are important considerations arising from the recent Mexican government actions. The elimination of the Rule 8 exemption signifies that certain companies importing goods classified as ‘sensitive’ into Mexico now may be required to pay Most-Favored-Nation (MFN) duties, which are the standard import tariffs, on those items. In addition, if the imported goods also are included in the list of specified products covered by the newly announced tariffs, these companies will face Mexico tariffs above and beyond the MFN duties.
Source PwC
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