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: 16/06/2025

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; Articles 1 and 144, fractions XIII and XXXIX of the Customs Law, and Articles 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 Journal 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 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 ruled on the legality of these measures, since the estimated prices serve as the basis for the deposit system in customs guarantee accounts and do not transcend the taxable base of the import tax, as their sole purpose is to serve as a reference to determine when the value declared in the respective customs declaration 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 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 Journal of the Federation, Annex that was modified through publication in the aforementioned official dissemination organ on May 26, 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 for recreation or sport, in order to continue combating undervaluation practices 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 TO GUARANTEE THE PAYMENT OF CONTRIBUTIONS ON GOODS SUBJECT to ESTIMATED PRICES BY THE MINISTRY OF FINANCE AND PUBLIC CREDIT

Sole Article.- The estimated prices of the following tariff fractions in the numerical order corresponding to them 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 Journal of the Federation on February 28, 1994 and its subsequent modifications:

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 Journal of the Federation on February 28, 1994.

TARIFF FRACTION	NICO	DESCRIPTION	NICO	COMMERCIAL UNIT	ESTIMATED PRICE (U.S. DOLLARS PER COMMERCIAL UNIT)
9506.31.01.00		Golf clubs, complete, in sets.		Piece	8.76
9506.32.01.00		Balls.		Kg	5.79
9506.62.01.00		Inflatable.		Kg	9.19
9506.91.03.01		Parts, pieces and accessories.		Kg	2.96
9506.91.03.99		The others.		Kg	2.32
9506.99.99.00		The others.		Kg	6.71
9507.10.01.00		Fishing rods.		Piece	19.95
9507.20.01.00		Hooks, even if mounted on line (tanza).		Kg	23.01
9507.90.99.00		The others.		Kg	15.25

TRANSITORY

Sole.- This Resolution enters into force the day following its publication in the Official Journal of the Federation.

Respectfully

Mexico City, June 3, 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 Revenue, Carlos Gabriel Lerma Cotera. - Signature.

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