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 — SHCP — MX

DOF: 10/02/2026

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

At the margin, a seal with the National Coat of Arms, which reads: 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 Gazette of the Federation, in which the mechanism was established for importers to provide a 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 the provisions of the Customs Law;

That the Supreme Court of Justice of the Nation has ruled on the legality of these measures, as the estimated prices serve as the basis for the system of deposits in customs guarantee accounts and do not affect the taxable base for the import tax, since their sole purpose is to serve as a reference to determine when the value declared in the respective customs declaration may be lower than the value of the goods, as well as for the amount of the guarantee that must be provided against 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 August 29, 2014, the "Decree establishing measures for productivity, competitiveness, and combat against 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, including 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 applicable to certain tariff fractions in which footwear is classified, which has been modified through publications in the aforementioned official gazette on January 6, 2016, April 29, 2019, March 3 and December 24, 2020, December 7, 2022, and May 28, 2025;

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, through which the estimated prices applicable to certain tariff fractions in which furniture and lighting appliances are classified were established, an Annex that was modified through publications in the aforementioned official gazette on May 26, June 16, and July 16, all of 2025, in order to establish the estimated prices applicable to certain tariff fractions in which toys, games, guitars, goods for recreation or sport, as well as paper and cardboard, are classified; and

That in this sense, it is necessary to update the aforementioned Annexes 3 and 5, which contain the estimated prices applicable to certain goods from the footwear, lighting appliances, and recreation or sport sectors, in order for them to reflect price changes due to market conditions and thus continue the fight against undervaluation practices that cause serious damage to the treasury, therefore this Ministry resolves to issue the following

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

Article First.- The estimated prices of the following tariff fractions are reformed in 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, in the numerical order corresponding to them:

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	COMMERCIAL UNIT	ESTIMATED PRICE (US DOLLARS PER COMMERCIAL UNIT)
6402.19.01	00	For men, adults, and youths, with the upper (cut) having a rubber or plastic content greater than 90%, except those having a band or similar application glued or molded to the sole and overlapping the cut.	Pair	13.13
6402.91.06	01	For men, adults, and youths.	Pair	11.70
	03	For children.	Pair	8.57
6402.99.19	02	Formal or dress shoes, for women, adults, and youths.	Pair	10.43
	92	Other for women, adults, and youths.	Pair	7.55
	93	Other for children.	Pair	5.56
6402.99.20	01	For men, adults, and youths.	Pair	14.88
	02	For women, adults, and youths.	Pair	13.18
	03	For children, girls, or infants.	Pair	9.63
6402.99.21	91	Other for men, adults, and youths.	Pair	13.80
	92	Other for women, adults, and youths.	Pair	11.95
	93	Other for children.	Pair	10.74
6402.99.92	00	Other for women, adults, and youths.	Pair	11.96
6402.99.94	00	Other for infants.	Pair	8.77
6403.99.13	01	For men, adults, and youths.	Pair	31.61
	02	For women, adults, and youths.	Pair	24.84
6404.11.12	01	For children.	Pair	19.69
	02	For infants.	Pair	15.51
6404.11.17	01	For men, adults, and youths.	Pair	24.85
	02	For women, adults, and youths.	Pair	22.79
6404.11.99	02	For women, adults, and youths, having a band glued to the sole and overlapping the cut united by the "vulcanization" process.	Pair	9.99
6404.19.02	00	For women, adults, and youths, except those having a band or similar application glued or molded to the sole and overlapping the cut and those included in tariff fraction 6404.19.08.	Pair	15.51
6404.19.08	01	Basic.	Pair	16.86
	02	Formal or dress.	Pair	18.37

Article Second.- The estimated prices of the following tariff fractions are reformed in 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, in the numerical order corresponding 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	COMMERCIAL UNIT	ESTIMATED PRICE (US DOLLARS PER COMMERCIAL UNIT)
9405.11.01	01	Lamps equipped with batteries, plugs, and switches.	Piece	3.70
	99	Others.	Piece	3.70
9506.62.01	00	Inflatable.	Kg	5.12

TRANSITORY

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

Respectfully,

Mexico City, January 29, 2026. - 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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