On September 14, 2026, the Resolution repealing Annex 4 of the resolution that establishes the mechanism to guarantee the payment of duties on goods subject to estimated prices by the Ministry of Finance and Public Credit was published in the Official Gazette of the Federation. 

Said Annex 4 established estimated prices applicable to certain goods in the textile and apparel sectors, as part of a mechanism through which importers were required to guarantee the payment of duties when the declared value could be below such estimated prices. 

Among the most relevant aspects, the following stand out: 

1. Repeal of Annex 4 

The Resolution repeals Annex 4 of the Resolution originally published on February 28, 1994, and its subsequent amendments, which contained the estimated prices applicable to goods in the textile and apparel sectors. 

Operational Impact: 

The repeal means that the list of estimated prices provided in Annex 4 for such sectors is no longer in force. However, companies must continue to carefully review the declared value in their import operations, since the authority retains verification powers in customs valuation matters. 

2. Shift toward more focused control mechanisms 

The authority stated that, due to the dynamism of foreign trade operations, the strengthening of risk analysis, audit and customs valuation mechanisms, as well as the implementation of specific measures to prevent and combat undervaluation, it became necessary to review the permanence of Annex 4. 

Operational Impact: 

This change points toward a less generalized control scheme and one more focused on risk analysis, audits and documentary review. Therefore, companies should strengthen their valuation files and have sufficient support to prove the reasonableness of the declared Price.

3. The repeal does not eliminate the review of the declared value 

According to CAAAREM’s position, the repeal of Annex 4 should not be interpreted as a reduction in the fight against undervaluation. On the contrary, the need to strictly review the declared value and the documentation supporting it remains. 

Likewise, it was highlighted that the measure represents a step toward the modernization of customs control mechanisms, replacing an instrument of general application with more sophisticated schemes of risk analysis, audit and customs valuation. 

Operational Impact: 

Importers and customs brokers must maintain a strict review of invoices, contracts, proof of payment, additions to value, commercial documentation and any element supporting the declared customs value. 

4. Entry into force 

The Resolution enters into force on the day following its publication in the Official Gazette of the Federation, that is, on September 15, 2026. 

Operational Impact: 

Companies must review import operations involving textile and apparel goods carried out as of the entry into force, in order to identify applicable adjustments in their internal processes, value validation and coordination with customs brokers.

Recommendation 

We suggest that companies importing goods in the textile and apparel sectors proactively review their operations, considering the following: 

• Identify the tariff classifications that were previously subject to Annex 4.
• Review the values declared in import operations.
• Strengthen customs valuation files.
• Keep invoices, contracts, proof of payment and supporting commercial documentation.
• Review additions to value and concepts related to the determination of customs value.
• Coordinate with the customs broker the correct application of the repeal in future operations.
• Maintain internal controls to prevent undervaluation risks or questions from the authority. 

Based on the foregoing, it is advisable that companies do not interpret the repeal of Annex 4 as a relaxation in customs valuation matters, but rather as a transition toward more focused review mechanisms, in which supporting documentation and traceability of the declared value will be key elements to prove compliance.

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.