Regulatory Alerts2026-02-10 | DOF 5779724Added
Resolution modifying Annexes 3 and 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
The Ministry of Finance and Public Credit updates the estimated prices for specific tariff fractions of footwear, lighting appliances, toys, games, guitars, recreational or sports goods, paper, and cardboard to reflect current market conditions and combat under-valuation practices. These revised prices serve as the basis for calculating guarantees that importers must provide to cover potential tax liabilities arising from declared values being lower than the estimated market values. The updated Annexes 3 and 5 replace previous versions and become effective the day following their publication in the Official Gazette of the Federation.
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