Update. Resolution Annex 4 of the Textile and Apparel Sector. Article 86-A of the Customs Law

Update on Estimated Prices for Definitive Imports in the Textile and Apparel Sector

This resolution comes into effect ten business days after its publication in the Official Gazette of the Federation, that is, on July 1 of the current year. Therefore, the new estimated prices for the textile and clothing sector must be taken into consideration.

Through the “Resolution amending Annex 4 of the various that establishes the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Secretariat of Finance and Public Credit,” published on June 17, 2024, in the Official Gazette of the Federation, estimated prices for the textile and apparel sectors were established, and tariff classifications and Commercial Identification Numbers were modified.

It is important to note that the estimated prices are the procedure through which importers must provide a guarantee covering the payment of contributions that the goods might be subject to upon definitive importation, in accordance with Article 86-A of the Customs Law, with the aim of combating undervaluation practices.

Thus, through the “Resolution amending Annex 4 of the various that establishes the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Secretariat of Finance and Public Credit,” 757 tariff classifications were modified with 1,307 Commercial Identification Numbers, resulting in increases and decreases in the estimated prices as follows:

• 715 increased their estimated price value.
• 18 decreased their estimated price value.
• 24 retained the same estimated price value.

Below, we can see some of the goods from the textile and apparel sector that have been modified by this resolution, considering their percentage of increase or decrease: