Regulatory Alerts2025-05-28 | DOF 5758486Added · Updated
Resolution modifying Annex 3 of the resolution establishing the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Ministry of Finance and Public Credit
The Ministry of Finance and Public Credit updates Annex 3 of the resolution establishing the mechanism for guaranteeing the payment of contributions on goods subject to estimated prices, specifically for footwear. The resolution sets new estimated prices in US dollars per pair for various tariff fractions of footwear, which serve as a reference for calculating guarantees against the fiscal impact of undervaluation. These updated prices reflect current market conditions and apply to imports of footwear classified under the specified tariff codes.
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DOF: 28/05/2025
RESOLUTION modifying Annex 3 of the resolution establishing the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Ministry of Finance and Public Credit
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Finance.- Ministry of Finance and Public Credit.
The Ministry of Finance and Public Credit, based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 1 and 144, fractions XIII and XXXIX of the Customs Law, and 1, 3 and 6, fraction XXXIV of the Internal Regulations of the Ministry of Finance and Public Credit, and
CONSIDERING
That on February 28, 1994, the "Resolution establishing the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Ministry of Finance and Public Credit" was published in the Official Gazette of the Federation, in which the mechanism was established for importers to provide the guarantee covering the payment of contributions to which foreign trade goods may be subject upon their definitive import, with the objective of combating the effects of their undervaluation, in accordance with what is provided in the Customs Law;
That the Supreme Court of Justice of the Nation has ruled on the legality of these measures, since the estimated prices serve as the basis for the system of deposits in customs guarantee accounts and do not transcend to the taxable base of the definitive import tax, as their sole purpose is a reference to determine when the value declared in the respective petition could be lower than the value of the goods, as well as for the amount of the guarantee that must be provided in case of possible fiscal impact that the corresponding operation may cause to the country, which does not imply leaving the determination of the corresponding amount to the discretion of the authority, as by considering the value that market forces fix at a specific moment for certain goods, the technical activity of the administrative authority is limited to recording that value from economic reality;
That on August 29, 2014, the "Decree establishing measures for productivity, competitiveness and combating undervaluation practices in the footwear sector" was published in the Official Gazette of the Federation, through which this Ministry was instructed to implement permanent actions to prevent and combat the practice of undervaluation in the importation of goods from said sector, providing mechanisms to monitor the customs value of the goods, even through guarantees covering fiscal interest, such as estimated prices;
That on September 5, 2014, the "Resolution modifying the resolution establishing the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Ministry of Finance and Public Credit" was published in the Official Gazette of the Federation, through which Annex 3 of said Resolution was made known in order to establish the estimated prices that would be applicable to certain tariff fractions in which footwear is classified, which has been modified through various publications in the aforementioned dissemination organ on January 6, 2016, April 29, 2019, March 3 and December 24, both in 2020, and December 7, 2022; and
That in this sense, it is necessary to keep Annex 3 updated, which contains the estimated prices that will be applicable to certain goods from the footwear sector, so that these reflect changes in prices due to market conditions and thus continue with the fight against undervaluation practices that cause serious damage to the treasury, therefore this Ministry resolves to issue the following
RESOLUTION MODIFYING ANNEX 3 OF THE RESOLUTION ESTABLISHING THE MECHANISM TO GUARANTEE THE PAYMENT OF CONTRIBUTIONS ON GOODS SUBJECT TO ESTIMATED PRICES BY THE MINISTRY OF FINANCE AND PUBLIC CREDIT
Sole Article.- Annex 3 of the "Resolution establishing the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Ministry of Finance and Public Credit", published in the Official Gazette of the Federation on February 28, 1994 and its subsequent modifications, is reformed to read as follows:
Annex 3 of the Resolution establishing the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Ministry of Finance and Public Credit, published in the Official Gazette of the Federation on February 28, 1994.
| TARIFF FRACTION | NICO | DESCRIPTION | NICO | COMMERCIAL UNIT | ESTIMATED PRICE (US DOLLARS PER COMMERCIAL UNIT) |
|---|---|---|---|---|---|
| 6401.10.01 | 01 | For men, adults and young people, and women, adults and young people. | Pair | 26.59 | |
| 99 | The others. | Pair | 19.08 | ||
| 6401.92.11 | 01 | For men, adults and young people. | Pair | 6.34 | |
| 02 | For women, adults and young people. | Pair | 7.88 | ||
| 03 | For children, girls or infants. | Pair | 5.49 | ||
| 6401.92.99 | 01 | For men, adults and young people, entirely of injected plastic. | Pair | 5.85 | |
| 02 | For women, adults and young people, entirely of injected plastic. | Pair | 7.98 | ||
| 03 | For children, girls or infants, entirely of injected plastic. | Pair | 6.11 | ||
| 91 | The others for men, adults and young people. | Pair | 40.70 | ||
| 92 | The others for women, adults and young people. | Pair | 11.79 | ||
| 93 | The others for children, girls or infants. | Pair | 9.78 | ||
| 6401.99.99 | 01 | With sole and upper coated (including accessories or reinforcements) of rubber or plastic in more than 90%, except those recognizable for use for industrial protection or for protection against bad weather. | Pair | 4.84 | |
| 02 | That cover the knee. | Pair | 26.75 | ||
| 03 | For men, adults and young people, that has been entirely injected and molded in a single piece, except those that cover the knee. | Pair | 8.35 | ||
| 04 | For women, adults and young people, that has been entirely injected and molded in a single piece, except those that cover the knee. | Pair | 5.60 | ||
| 05 | For children, girls or infants, that have been entirely injected and molded in a single piece, except those that cover the knee. | Pair | 3.17 | ||
| 91 | The others for men, adults and young people. | Pair | 9.86 | ||
| 92 | The others for women, adults and young people. | Pair | 8.08 | ||
| 93 | The others for children, girls or infants. | Pair | 5.48 | ||
| 6402.19.01 | 00 | For men, adults and young people, with the upper (upper part) with a rubber or plastic content greater than 90%, except that which has a band or similar application glued or molded to the sole and overlapping the upper. | Pair | 13.84 | |
| 6402.19.99 | 01 | Footwear for women, adults and young people, with the upper (upper part) of rubber or plastic in more than 90%, except that which has a band or similar application glued or molded to the sole and overlapping the upper. | Pair | 13.66 | |
| 02 | Footwear for children, girls or infants with the upper (upper part) of rubber or plastic in more than 90%, except that which has a band or similar application glued or molded to the sole and overlapping the upper. | Pair | 9.66 | ||
| 03 | For men, adults and young people. | Pair | 19.66 | ||
| 04 | For women, adults and young people. | Pair | 19.17 | ||
| 05 | For children, girls or infants. | Pair | 13.64 | ||
| 6402.20.04 | 01 | For men, adults and young people, women, adults and young people. | Pair | 2.59 | |
| 02 | For children, girls or infants. | Pair | 1.93 | ||
| 6402.91.02 | 00 | With protective metal toe cap. | Pair | 26.26 | |
| 6402.91.06 | 01 | For men, adults and young people. | Pair | 12.92 | |
| 02 | For women, adults and young people. | Pair | 11.76 | ||
| 03 | For children and girls. | Pair | 9.33 | ||
| 91 | The others without metal toe cap. | Pair | 6.59 | ||
| 6402.99.06 | 01 | For men, adults and young people, and women, adults and young people. | Pair | 21.20 | |
| 99 | The others. | Pair | 21.07 | ||
| 6402.99.19 | 01 | Formal or dress, for men, adults and young people. | Pair | 14.90 | |
| 02 | Formal or dress, for women, adults and young people. | Pair | 13.55 | ||
| 03 | Formal or dress, for children or girls. | Pair | 6.03 | ||
| 04 | For infants. | Pair | 4.56 | ||
| 91 | The others for men, adults and young people. | Pair | 12.05 | ||
| 92 | The others for women, adults and young people. | Pair | 10.57 | ||
| 93 | The others for children or girls. | Pair | 7.51 | ||
| 6402.99.20 | 01 | For men, adults and young people. | Pair | 19.12 | |
| 02 | For women, adults and young people. | Pair | 16.54 | ||
| 03 | For children, girls or infants. | Pair | 11.84 | ||
| 6402.99.21 | 01 | For men, adults and young people, with rubber or plastic upper, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 18.87 | |
| 02 | For women, adults and young people, with rubber or plastic upper, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 15.93 | ||
| 03 | Footwear for children or girls, with rubber or plastic upper, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 13.21 | ||
| 04 | Footwear for infants with rubber or plastic upper, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 8.42 | ||
| 91 | The others for men, adults and young people. | Pair | 18.22 | ||
| 92 | The others for women, adults and young people. | Pair | 15.01 | ||
| 93 | The others for children or girls. | Pair | 14.88 | ||
| 6402.99.91 | 00 | The others for men, adults and young people. | Pair | 20.95 | |
| 6402.99.92 | 00 | The others for women, adults and young people. | Pair | 15.91 | |
| 6402.99.93 | 00 | The others, for children and girls. | Pair | 13.21 | |
| 6402.99.94 | 00 | The others for infants. | Pair | 11.36 | |
| 6403.19.02 | 00 | For men, adults and young people, except of "Welt" construction. | Pair | 32.29 | |
| 6403.19.99 | 01 | For men, adults and young people, of "Welt" construction. | Pair | 41.33 | |
| 02 | For women, adults and young people. | Pair | 30.16 | ||
| 03 | For children or girls. | Pair | 21.02 | ||
| 99 | The others. | Pair | 43.39 | ||
| 6403.20.01 | 00 | Footwear with natural leather sole and upper of natural leather strips that pass over the instep and surround the big toe. | Pair | 68.13 | |
| 6403.40.91 | 01 | For men, adults and young people. | Pair | 45.70 | |
| 02 | For women, adults and young people. | Pair | 42.57 | ||
| 03 | For children, girls or infants. | Pair | 29.67 | ||
| 6403.51.05 | 01 | For men, adults and young people, of "Welt" construction. | Pair | 119.85 | |
| 02 | For men, adults and young people, except what is included in commercial identification number 6403.51.05.01. | Pair | 82.93 | ||
| 03 | For women, adults and young people. | Pair | 76.42 | ||
| 04 | For children, girls or infants. | Pair | 57.34 | ||
| 6403.59.99 | 01 | For men, adults and young people, of "Welt" construction. | Pair | 104.22 | |
| 02 | Sandals for men, adults and young people. | Pair | 53.50 | ||
| 03 | Sandals for women, adults and young people. | Pair | 39.83 | ||
| 04 | Sandals for children, girls or infants. | Pair | 23.80 | ||
| 91 | The others for men, adults and young people. | Pair | 57.25 | ||
| 92 | The others for women, adults and young people. | Pair | 40.05 | ||
| 93 | The others for children, girls or infants. | Pair | 18.14 | ||
| 6403.91.04 | 00 | With wooden insole or platform, without insoles or protective metal toe cap. | Pair | 20.98 | |
| 6403.91.12 | 01 | For men, adults and young people, women, adults and young people. | Pair | 64.42 | |
| 02 | For children, girls or infants. | Pair | 51.24 | ||
| 6403.91.13 | 01 | For men, adults and young people. | Pair | 59.51 | |
| 02 | For women, adults and young people. | Pair | 50.43 | ||
| 03 | For children, girls or infants. | Pair | 33.01 | ||
| 6403.91.99 | 01 | For men, adults and young people. | Pair | 60.18 | |
| 02 | For women, adults and young people. | Pair | 51.34 | ||
| 03 | For children, girls or infants. | Pair | 47.58 | ||
| 6403.99.01 | 00 | Of "Welt" construction. | Pair | 97.28 | |
| 6403.99.06 | 00 | With wooden insole or platform, without insoles or protective metal toe cap. | Pair | 24.92 | |
| 6403.99.12 | 00 | Sandals for children, girls or infants. | Pair | 23.62 | |
| 6403.99.13 | 01 | For men, adults and young people. | Pair | 43.44 | |
| 02 | For women, adults and young people. | Pair | 37.29 | ||
| 03 | For children, girls or infants. | Pair | 28.44 | ||
| 6403.99.14 | 01 | For men, adults and young people. | Pair | 32.47 | |
| 02 | For women, adults and young people. | Pair | 28.76 | ||
| 6403.99.91 | 00 | The others for children, girls or infants. | Pair | 23.46 | |
| 6403.99.99 | 01 | For men, adults and young people. | Pair | 39.26 | |
| 02 | For women, adults and young people. | Pair | 33.54 | ||
| 6404.11.09 | 00 | Sports footwear for children, girls or infants, except those that have a band or similar application glued or molded to the sole and overlapping the upper. | Pair | 20.49 | |
| 6404.11.12 | 01 | For children or girls. | Pair | 29.53 | |
| 02 | For infants. | Pair | 24.80 | ||
| 6404.11.16 | 01 | For men, adults and young people. | Pair | 28.41 | |
| 02 | For women, adults and young people. | Pair | 30.13 | ||
| 6404.11.17 | 01 | For men, adults and young people. | Pair | 37.66 | |
| 02 | For women, adults and young people. | Pair | 34.64 | ||
| 6404.11.99 | 01 | For men, adults and young people, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 15.43 | |
| 02 | For women, adults and young people, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 12.91 | ||
| 03 | For children or girls, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 13.30 | ||
| 04 | For infants, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 11.91 | ||
| 91 | The others for men, adults and young people. | Pair | 30.12 | ||
| 92 | The others for women, adults and young people. | Pair | 26.21 | ||
| 93 | The others for children or girls. | Pair | 20.33 | ||
| 94 | The others for infants. | Pair | 18.29 | ||
| 6404.19.02 | 00 | For women, adults and young people, except that which has a band or similar application glued or molded to the sole and overlapping the upper and what is included in tariff fraction 6404.19.08. | Pair | 23.81 | |
| 6404.19.08 | 01 | Basic. | Pair | 27.33 | |
| 02 | Formal or dress. | Pair | 30.71 | ||
| 6404.19.99 | 01 | For men, adults and young people, except that which has a band or similar application glued or molded to the sole and overlapping the upper and what is included in commercial identification number 6404.19.99.06. | Pair | 32.02 | |
| 02 | For children or girls, except that which has a band or similar application glued or molded to the sole and overlapping the upper and sandals. | Pair | 20.08 | ||
| 03 | For infants, except that which has a band or similar application glued or molded to the sole and overlapping the upper and sandals. | Pair | 14.77 | ||
| 04 | For men, adults and young people, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 18.51 | ||
| 05 | For women, adults and young people, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 15.67 | ||
| 06 | For children, girls or infants, that has a band glued to the sole and overlapping the upper united by the "vulcanization" process. | Pair | 14.21 | ||
| 07 | Sandals for men, adults and young people. | Pair | 18.93 | ||
| 08 | Sandals for children, girls or infants. | Pair | 11.14 | ||
| 09 | Formal or dress sandal, for men, adults and young people. | Pair | 14.39 | ||
| 10 | Formal or dress sandal, for children or girls. | Pair | 10.44 | ||
| 91 | The others for men, adults and young people. | Pair | 41.84 | ||
| 92 | The others for women, adults and young people. | Pair | 28.23 | ||
| 93 | The others for children or girls. | Pair | 14.11 | ||
| 94 | The others for infants. | Pair | 11.49 | ||
| 6404.20.01 | 01 | For men, adults and young people. | Pair | 18.57 | |
| 02 | For women, adults and young people. | Pair | 14.38 | ||
| 99 | The others. | Pair | 8.89 | ||
| 6405.10.01 | 00 | With the upper of natural or regenerated leather. | Pair | 16.86 | |
| 6405.20.01 | 00 | With wooden or cork sole. | Pair | 13.49 | |
| 6405.20.02 | 00 | With sole and upper of wool felt. | Pair | 64.50 | |
| 6405.20.99 | 91 | The other footwear for men, adults and young people. | Pair | 14.77 | |
| 92 | The other footwear for women, adults and young people. | Pair | 10.26 | ||
| 93 | The other footwear for children or girls. | Pair | 7.86 | ||
| 94 | The other footwear for infants. | Pair | 5.84 | ||
| 6405.90.99 | 01 | Disposable footwear. | Pair | 1.99 | |
| 02 | Footwear for infants, except disposable. | Pair | 10.73 | ||
| 99 | The others. | Pair | 51.60 |
TRANSITORY
Sole.- This Resolution enters into force the day following its publication in the Official Gazette of the Federation.
Respectfully
Mexico City, May 22, 2025. - In substitution for the absence of the Secretary of Finance and Public Credit and the Undersecretary of Finance and Public Credit, based on article 50, first paragraph of the Internal Regulations of the Ministry of Finance and Public Credit, the Undersecretary of Revenues, Carlos Gabriel Lerma Cotera. - Rubric.
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