If you manufacture in Mexico and bring in inputs, parts or machinery from abroad, there’s a tool most manufacturing SMEs don’t use that — with the new tariffs on goods from non-treaty countries — can now be worth a lot of money: Rule Eight (Regla Octava). It lets you import those inputs under a special tariff heading at a preferential rate, often 0%, even when they come from an origin that would normally pay a high tariff. It isn’t for everyone — it has requirements and must be applied for — but for a manufacturer it can be the difference between a competitive cost and one that prices you out. Here’s how it works.
What Rule Eight is
It’s a prior import permit granted by the Ministry of Economy (Secretaría de Economía) that lets you import machinery, equipment, materials, inputs, parts or components through specific tariff lines of heading 98.02 of the TIGIE (the import tariff schedule).
Instead of classifying each input under its “normal” line — with whatever tariff applies — the goods enter under heading 98.02, intended for manufacturing, with preferential tariff treatment.
How it works (and why it matters now)
For a company with a PROSEC program, Rule Eight allows importing inputs, equipment, parts, components or machinery under heading 9802 at a 0% tariff, regardless of the type of input. The company can import multiple times and through different customs offices over a year under the permit.
Why does it matter more than ever? Because as of January 1, 2026 Mexico applies tariffs of up to 50% on thousands of tariff lines of goods from non-FTA countries — China included. If you bring those inputs in to manufacture in Mexico, Rule Eight can be the legal path for that tariff not to hit you: you enter under 98.02 at a preferential rate instead of paying the elevated general rate.
Who can use it
Rule Eight is designed for the manufacturing industry and rests on the PROSEC program. In practice:
- You need an active PROSEC program (or to apply for one).
- You file the application on form SE-03-018 with the Ministry of Economy.
- The authorization is a prior permit: it isn’t automatic, it’s assessed.
The criteria to be granted it
The Ministry of Economy evaluates, among others, these criteria:
| Criterion | What it means |
|---|---|
| No or insufficient national production | The input isn’t made in Mexico, or not in sufficient quantity |
| Diversification of supply sources | A need to have more than one source of supply |
| Pre-startup phase of new projects | Goods required before a productive project starts |
| Meeting international commitments | Commercial obligations in export markets |
| Exclusive use in manufacturing | The goods are used only for the manufacturing the rule refers to |
That last point is key: what you import under Rule Eight must go exclusively to your manufacturing process, not to resale.
The technical detail: heading 98.02
Heading 98.02 contains 38 tariff lines, but the Rule Eight Prior Permit Annex concentrates 25 lines that can obtain this regulation. In other words: not just any goods enter here; you have to verify that your input matches one of the enabled lines and that your PROSEC covers that sector.
The most common SME mistake
Assuming that PROSEC alone covers all your inputs. PROSEC authorizes specific tariff lines per sector; if a critical input was left off your list, you import it at the general rate — and today that rate can be 25% or 35%. Rule Eight exists precisely for those cases: inputs needed to manufacture that aren’t in your PROSEC or that require special treatment. Not checking it leaves money on the table on every order.
How it fits with the rest of your operation
Rule Eight doesn’t live alone; it’s part of the trade-program ecosystem:
- It rests on PROSEC, the program that defines your sector and lines.
- It coexists with IMMEX if you operate under temporary import to export.
- It depends on the correct tariff classification of each input.
- And it’s one of the legal defenses against the new tariffs on non-FTA origins.
At TradeWay
Rule Eight can drastically lower the cost of your imported inputs, but the file has to be built right: an active PROSEC, the correct lines, and the justification the Ministry of Economy requires. Because we handle forwarding, clearance and consulting under a single point of contact, we can:
- Assess whether your operation qualifies for Rule Eight and which inputs you can bring in under 98.02.
- Review your PROSEC and spot the inputs that are landing at the general rate.
- Build the application (form SE-03-018) and the national-production justification.
If you manufacture in Mexico and your imported inputs are carrying tariffs, get in touch and we’ll check whether Rule Eight is worth it for you.
