New EU–Mexico Trade Deal: Key Customs Changes Explained

On 31 July 2026, the EU–Mexico Interim Trade Agreement and its accompanying conclusion decision were published in the Official Journal of the European Union. Signed on 22 May 2026, the agreement received formal Council approval under Decision (EU) 2026/1742 on 14 July 2026.

The agreement will not take effect immediately. It will become operational on the first day of the second month after both the EU and Mexico formally notify each other that their internal ratification procedures are complete. Until then, existing bilateral rules remain in force.

Updated Duty Rates and Rules of Origin

The interim deal significantly expands trade liberalisation compared with current rules:

• Immediate duty elimination on virtually all goods covered by Chapters 1 to 97 of the Harmonised System (excluding specific annexes).

• Phased tariff reductions, transition periods, and tariff-rate quotas (TRQs) for items listed in Annex 2-A.

• Automatic application of the lowest rate whenever Most-Favoured-Nation (MFN) duties are lower than preferential rates.

Determining actual tariff cuts requires a product-by-product review across 5 core factors: customs classification, preferential origin status, tariff phase-out category, transition period schedules, and quota eligibility. Tariff benefits are not granted automatically based on dispatch or geographic origin—goods must strictly comply with the updated rules of preferential origin.

Replacing EUR.1: Statements on Origin and the REX System

The most significant operational change involves how preferential treatment is claimed. Paper EUR.1 movement certificates are being replaced by a self-certified statement on origin, issued directly on an invoice or commercial document (and referenced in the import customs declaration).

For EU Exporters

• Consignments up to €6,000: Any exporter can issue a statement on origin directly on the invoice, provided a signed original invoice is sent to the destination.

• Consignments over €6,000: Exporters must be registered in the Registered Exporter (REX) system and include their REX registration number in the statement.

For Mexican Exporters

• Consignments up to €6,000: Statement on origin on the invoice, bearing an original signature.

• Consignments over €6,000: Exporters must be formally authorised by the relevant public authority.

Statements must use the wording prescribed in Annex 3-B and are valid for 12 months. They can cover single shipments or multiple consignments of identical products over a one-year period. Retrospective statements are allowed to correct omissions, and importers can apply for retroactive preferential duty treatment—and a refund of excess duties paid—up to one year from the date of importation.

Transitional Rules, Goods in Transit, and Logistics Flexibility

Managing the transition smoothly requires careful operational planning:

• Legacy framework (Decision No 2/2000): Previous rules will remain applicable for up to 3 years, but only for goods imported with a preferential claim submitted before the new agreement takes effect. Legacy EUR.1 certificates and invoice declarations will not be accepted for claims filed after entry into force.

• Goods in transit or under bond: For shipments en route or under customs control without duty clearance when the deal takes effect, preferential rates can only be claimed using the new statement on origin.

• Third-country transshipment: Rules have been made more flexible. Storage, re-labelling, re-sealing, and splitting consignments in a third country are permitted (under the exporter’s responsibility), provided the goods remain under customs supervision and undergo no substantial processing.

• Repairs and temporary admission: Goods temporarily exported for repair or modification can be re-imported duty-free. Full duty exemptions also apply to commercial samples, professional equipment, trade fair displays, containers, and equipment for sport or humanitarian aid.

Customs audits and record-keeping: Both importers and exporters must retain statements on origin and supporting documents for at least 3 years. Customs authorities may launch verifications through administrative cooperation and refuse preferential duty treatment if adequate proof is missing.

Wines, Spirits, and Protected Geographical Indications (PGIs)

Decision (EU) 2026/1742 authorises the European Commission to directly approve amendments (following consultation with the Trade Policy Committee) regarding:

• Product definitions and winemaking (oenological) practices.

• Specific restrictions on wine products.

• Documentation and certification rules for wines and spirits.

• Lists of protected Geographical Indications (PGIs).

Businesses operating in the wine, spirits, and agri-food sectors should regularly monitor future technical implementing acts.

Looking Ahead: The Comprehensive Global Agreement

Alongside the interim agreement, the EU adopted Decision (EU) 2026/1510, approving the signature of the broader EU–Mexico Strategic Partnership Agreement, which will serve as the permanent framework for overall political and economic relations.

Decision 2026/1510 provides for the provisional application of general, political, and institutional provisions only. From a customs perspective, the Interim Agreement will govern trade until full ratification. Once the definitive agreement comes into force, the interim deal will automatically lapse, while ensuring full continuity for existing decisions and transition periods.

Action Plan for Businesses

Before the new rules enter into force, trade operators are advised to:

1. Review product-specific rules of origin (PSRs) and commodity classification codes.

2. Check tariff phase-out schedules in Annex 2-A.

3. Apply for REX registration immediately (if not already registered).

4. Update invoice templates and commercial paperwork.

5. Put internal controls in place to verify origin statements and supplier declarations.

6. Separate accounting records for shipments cleared pre- and post-effective date.

7. Coordinate closely with suppliers, buyers, and freight forwarders throughout the transition.

Need Guidance on the New EU–Mexico Trade Rules?

Adapting to updated rules of origin, securing REX registration, and ensuring compliant customs paperwork are critical steps to prevent penalties, tariff re-assessments, or shipping delays.

Our team at Customs Support Group is available to help your business verify applicable duty rates, assist with REX registration, and optimise your supply chain processes.