Resolution publishing 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

DOF: 12/05/2025

RESOLUTION publishing 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

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 in the National Development Plan 2025-2030, published in the Official Gazette of the Federation on April 15, 2025, as part of "Objective 1.4: Ensure the honest, responsible and efficient use of public resources under the principles of republican austerity, while strengthening public sector revenues", the Government of Mexico established as a strategy to reinforce auditing against evasion and smuggling, which will be achieved through strengthening fiscal intelligence to guarantee timely payment of taxes and reinforce the country's financial sustainability;

That on February 28, 1994, the "Resolution establishing the mechanism to guarantee 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 this mechanism is consistent with the international commitments acquired by Mexico, since it does not reject the value declared by the importer, but allows the latter to remove the goods from customs by presenting a guarantee that covers the payment of contributions to which they may be subject upon importation;

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 transcend to the taxable base of the import tax, since their sole purpose is a reference to determine, when the value declared in the respective petition could be lower than the value of the goods, the amount of the guarantee that must be provided against the possible fiscal impact that the corresponding operation may cause to the country, which does not imply leaving the determination of the corresponding amount to the discretion of the authority, 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 extracting that value from economic reality;

That declaring a customs value below the price actually paid for the goods continues to be a practice frequently used to evade the payment of contributions incurred upon the definitive importation of certain goods, mainly in the furniture and lighting appliance sectors, causing serious damage to the treasury and hindering the country's economic growth, as it harms the performance of the national industry and fosters the growth of the informal economy, generating job losses and low investment levels, which is why it is urgent to establish a framework of measures to prevent and combat it;

That in this sense, it is deemed convenient to publish Annex 5, which contains the estimated prices to be applied to certain goods in the furniture and lighting appliance sectors, which is why this Ministry resolves to issue the following

RESOLUTION PUBLISHING 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

Sole Article.- 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", published in the Official Gazette of the Federation on February 28, 1994 and its subsequent modifications, is published as follows:

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, 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)
9401.39.99.00		Others.		Pza	17.09
9401.61.01.00		With filling.		Pza	22.78
9401.69.99.00		Others.		Pza	18.44
9401.71.01.00		With filling.		Pza	19.29
9401.79.99.01		Armchairs, benches and chairs.		Pza	4.85
9401.79.99.99		Others.		Pza	25.73
9401.80.91.00		Other seats.		Kg	2.83
9403.20.91.04		Tables, except those recognizable as designed exclusively for drawing or drafting (drafting tables), unassembled.		Pza	16.87
9403.20.91.99		Others.		Pza	9.12
9403.30.01.00		Wooden furniture of the types used in offices, except those included in tariff fraction 9403.30.02.		Pza	35.21
9403.30.02.00		Known as "workstations", recognizable as designed to house a personal computer system, containing at least: a cover for the monitor, a cover for the keyboard and a cover for the central processing unit.		Pza	82.18
9403.50.01.00		Wooden furniture of the types used in bedrooms.		Pza	24.67
9403.70.03.00		Plastic furniture.		Pza	5.33
9403.89.99.00		Others.		Pza	14.19
9403.91.01.00		Wooden.		Kg	1.75
9404.10.01.00		Bedsteads.		Pza	47.01
9404.21.02.01		Mattresses.		Pza	40.26
9404.21.02.99		Others.		Pza	6.59
9404.29.99.00		Of other materials.		Pza	5.96
9405.11.01.01		Lamps equipped with batteries, plugs and switches.		Pza	6.72
9405.11.01.99		Others.		Pza	6.72
9405.42.91.00		Others, designed to be used exclusively with light-emitting diode (LED) light sources.		Pza	3.70
9405.49.99.00		Others.		Pza	5.14
9405.92.01.00		Plastic.		Kg	3.40
9405.99.99.00		Others.		Kg	3.48

TRANSITIONAL PROVISION

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

Respectfully

Mexico City, May 7, 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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