Resolution modifying Annex 5 of the resolution establishing the mechanism to guarantee payment of contributions on goods subject to estimated prices by the Ministry of Finance and Public Credit

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DOF: 16/07/2025

RESOLUTION modifying Annex 5 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 grant the guarantee that covers the payment of contributions to which the goods of foreign trade may be subject upon their definitive importation, 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 pronounced itself 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 import tax, since their sole purpose is a reference to know, when the value declared in the respective petition could be lower than the value of the merchandise, as well as for the amount of the guarantee that must be granted in case of possible fiscal impact that the corresponding 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 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 May 12, 2025, the "Resolution making known Annex 5 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" was published in the Official Gazette of the Federation, Annex that was modified through publications in the aforementioned official dissemination organ on May 26 and June 16, both of 2025; and

That in this sense, it is necessary to update Annex 5 to add to it the estimated prices that will be applicable to certain goods in the paper and cardboard sectors, in order to continue combating the practices of undervaluation that cause serious damage to the treasury, therefore this Ministry resolves to issue the following

RESOLUTION MODIFYING ANNEX 5 OF THE RESOLUTION ESTABLISHING THE MECHANISM FOR GUARANTEEING THE PAYMENT OF CONTRIBUTIONS ON GOODS SUBJECT to ESTIMATED PRICES BY THE MINISTRY OF FINANCE AND PUBLIC CREDIT

Single Article.- Estimated prices are added to Annex 5 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, for the following tariff fractions in the numerical order that corresponds to them:

Annex 5 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)

4802.56.99

01

Bond or ledger.

Kg

0.99

4802.62.03

00

In sheets where one side is less than or equal to 435 mm and the other is less than or equal to 297 mm, measured without folding.

Kg

1.54

4802.69.99

00

The others.

Kg

2.43

4803.00.04

99

The others.

Kg

1.18

4806.40.01

00

Glassine paper and other calendered transparent or translucent papers.

Kg

1.33

4808.90.99

99

The others.

Kg

0.72

4810.29.99

99

The others.

Kg

0.99

4810.92.01

00

Multilayer.

Kg

0.80

4811.41.01

00

Self-adhesive, except those included in tariff fraction 4811.41.02.

Kg

4.19

4811.41.02

00

In strips or in rolls (rolls).

Kg

2.15

4811.59.99

99

The others.

Kg

2.67

4811.90.99

99

The others.

Kg

1.25

4814.20.01

00

Wallpaper and similar wall coverings, consisting of paper coated or covered, on the visible side, with a layer of granulated, embossed, colored, printed with motifs or decorated in another way.

Kg

3.47

4817.10.01

00

Envelopes.

Kg

0.90

4818.20.01

00

Handkerchiefs, makeup remover wipes and towels.

Kg

1.32

4818.90.99

00

The others.

Kg

3.19

4819.10.01

00

Corrugated paper or cardboard boxes.

Kg

1.50

4819.20.02

99

The others.

Kg

1.09

4819.40.91

00

Other sacks (bags); small bags and cones.

Kg

1.48

4819.50.91

00

Other containers, including sleeves for discs.

Kg

1.60

4819.60.01

00

Office, store or similar cartons.

Kg

1.39

4820.10.02

01

Agendas or small notebooks for addresses or phones.

Kg

1.70

99

The others.

Kg

4.01

4820.20.01

00

Notebooks.

Kg

1.91

4820.90.99

00

The others.

Kg

6.16

4821.10.01

00

Printed.

Kg

3.45

4821.90.99

00

The others.

Kg

3.12

4823.69.99

00

The others.

Kg

3.92

4823.70.99

99

The others.

Kg

1.52

4823.90.99

02

Self-adhesive, in strips or in rolls (rolls).

Kg

4.52

99

The others.

Kg

0.72

TRANSITORY

Single.- This Resolution enters into force the day after its publication in the Official Gazette of the Federation.

Respectfully

Mexico City, July 2, 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.- Signature.

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