Resolution modifying Annex 4 of the Resolution establishing the mechanism to guarantee the payment of contributions on merchandise subject to estimated prices by the Ministry of Finance and Public Credit — SHCP — MX

DOF: 07/26/2023

RESOLUTION modifying Annex 4 of the one that establishes the mechanism to guarantee the payment of contributions on merchandise subject to estimated prices by the Ministry of Finance and Public Credit

On the margin a seal with the National Coat of Arms, which reads: United Mexican States.- SHCP.- Ministry of Finance.

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, sections XIII, XXXV and XXXIX of the Customs Law, and 1, 3, and 6, section XXXIV of the Internal Regulations of the Ministry of Finance and Public Credit, and

WHEREAS

WHEREAS on February 28, 1994, the "Resolution establishing the mechanism to guarantee the payment of contributions on merchandise subject to estimated prices by the Ministry of Finance and Public Credit" was published in the Official Gazette of the Federation (DOF), which provides that importers grant the guarantee covering the payment of contributions to which foreign trade merchandise may be subject due to its definitive importation, with the aim of combating the effects of undervaluation thereof, in accordance with the provisions of the Customs Law;

WHEREAS the Federal Judiciary 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 the taxable base of the general import tax, as their sole purpose is a reference to know when the value declared in the respective customs declaration could be lower than the value of the merchandise, as well as for the amount of the guarantee that must be granted in view of the possible fiscal impact that the respective operation may cause to the country, which does not imply leaving it to the discretion of the authority to determine the corresponding amount, since by considering the market value for certain goods, the technical activity of the administrative authority is limited to reflecting the economic reality of that value;

WHEREAS on December 26, 2014, the "Decree establishing measures for productivity, competitiveness and combating undervaluation practices in the textile and apparel sectors" was published in the DOF, through which this Ministry is instructed to implement actions to prevent and combat the practice of undervaluation in the importation of merchandise from said sectors;

WHEREAS on December 29, 2014, the "Resolution modifying and publishing Annex 4 of the one that establishes the mechanism to guarantee the payment of contributions on merchandise subject to estimated prices by the Ministry of Finance and Public Credit" was published in the DOF, through which Annex 4 of the Resolution was published to establish the estimated prices for the textile and apparel sectors; which has been modified by publications in the aforementioned official dissemination body on January 30, 2015; January 6, March 15 and May 10, 2016; November 17, 2017; April 29, 2019; March 3 and December 24, 2020 and December 7, 2022;

WHEREAS on June 7, 2022, the "Decree issuing the Law on General Import and Export Taxes" (LIGIE) was published in the DOF, which establishes in its article 1 the quotas that, according to the classification of the merchandise, will serve to determine the general import and export taxes, in accordance with the Tariff applicable to the import and export of merchandise in national territory;

WHEREAS article 2, section II, Complementary Rule 10, first paragraph of the LIGIE, indicates the obligation to establish the commercial identification numbers (NICO) in which merchandise is classified according to tariff fractions, as well as the methodology for the creation and modification of said numbers, which must be determined by the Ministry of Economy, with prior opinion from the Ministry of Finance and Public Credit, in order to have more precise statistical data that constitute a trade facilitation tool that allows separating the function of commercial and statistical intelligence from the regulatory function, both in the tariff aspect and in that of non-tariff regulations and restrictions;

WHEREAS on June 27, 2022, the "Agreement establishing the methodology for the creation and modification of commercial identification numbers" was published in the DOF, through which the methodology for the creation and modification of commercial identification numbers in which merchandise will be classified according to tariff fractions is established;

WHEREAS in accordance with Complementary Rule 10, third paragraph, subsection a) of article 2, section II of the aforementioned Law, on August 22, 2022, the "Agreement publishing the Commercial Identification Numbers (NICO) and their correlation tables" was published in the DOF, which aims to publish the NICO in which merchandise is classified according to the tariff fractions of the LIGIE Tariff (TIGIE) and their Annotations;

WHEREAS on June 30, 2023, the "Agreement modifying the one publishing the Commercial Identification Numbers (NICO) and their correlation tables" was published in the DOF, through which, derived from the analysis of requests received for the creation or modification of a NICO, and in order to ensure correct implementation thereof, among others, 8 NICO were created and 4 NICO related to the textile and apparel sectors were suppressed; and

WHEREAS, to continue combating undervaluation practices in the textile and apparel sectors, it is considered necessary to harmonize Annex 4 regarding the estimated prices applicable to said sectors of the TIGIE and the applicable provisions regarding the classification of merchandise, therefore this Ministry resolves to issue the following

RESOLUTION MODIFYING ANNEX 4 OF THE ONE THAT ESTABLISHES THE MECHANISM TO GUARANTEE THE PAYMENT OF CONTRIBUTIONS ON MERCHANDISE SUBJECT TO ESTIMATED PRICES BY THE MINISTRY OF FINANCE AND PUBLIC CREDIT

Article First. The estimated prices of the following tariff fractions are added, in the numerical order corresponding to them, to Annex 4 of the "Resolution establishing the mechanism to guarantee the payment of contributions on merchandise 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:

Annex 4 of the Resolution establishing the mechanism to guarantee the payment of contributions on merchandise 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	NICO DESCRIPTION	COMMERCIAL UNIT	ESTIMATED PRICE (U.S. DOLLARS PER COMMERCIAL UNIT)
6112.41.01	01	For women.	Pc	1.34
	99	The others.	Pc	1.28
6115.95.01	01	With lace or net content.	Pair	0.34
	99	The others.	Pair	0.31
6115.96.01	01	With lace or net content.	Pair	0.25
	99	The others.	Pair	0.25
6210.10.01	01	Disposable non-woven garments designed for use in hospitals, clinics, laboratories or contaminated areas.	Pc	0.72
	99	The others.	Pc	0.72

Article Second. The estimated prices of the following tariff fractions are suppressed from Annex 4 of the "Resolution establishing the mechanism to guarantee the payment of contributions on merchandise 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:

TARIFF FRACTION	NICO	NICO DESCRIPTION
6112.41.01	00	SUPPRESSED
6115.95.01	00	SUPPRESSED
6115.96.01	00	SUPPRESSED
6210.10.01	00	SUPPRESSED

TRANSITORY

Sole. This Resolution shall enter into force five business days following its publication in the Official Gazette of the Federation.

Sincerely

Mexico City, July 19, 2023.- In substitution due to the absence of the Secretary of Finance and Public Credit, based on the first paragraph of article 50 of the Internal Regulations of the Ministry of Finance and Public Credit, the Undersecretary of Finance and Public Credit, Gabriel Yorio González.- Signature.

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