On September 14, 2026, the DOF published the resolution repealing Annex 4 on estimated prices. It takes effect on September 15.

Annex 4 was a list of 757 tariff classifications for textiles and apparel—chapters 51 through 63 and part of chapter 94—each with a reference price in dollars. If the declared value was below that price, the importer had to post a bond and submit the corresponding digital document in order for customs to release the goods. That list was published on December 29, 2014, and took effect in February 2015.

What's Changing with Permanent Importation

The requirement to provide a guarantee for an amount less than the estimated value, as provided for in Article 86-A, Section I, of the Customs Law, is eliminated. With this change, the process of establishing the guarantee—and the associated financial cost—is eliminated, whether the guarantee was in the form of a deposit in a customs guarantee account or a letter of credit.

What Doesn't Change

The security deposit that must be provided by those who place goods under the strategic bonded warehouse regime remains in effect. It is provided for in Article 86-A, Section III, which was incorporated by the amendment to the Customs Law of November 2025, and the repeal of Annex 4 does not affect it.

What Moves from One Place to Another

The estimated price served as a filter prior to shipment. Once it was removed, the declared value is now verified later, during a subsequent audit. The invoice, the contract, the proof of payment to the supplier, and the calculation of surcharges are no longer merely archival documents; they now serve as evidence to support the declared value.

At NEXEN e-logistics, we handle customs clearance, warehousing, “half-mile,” and “last-mile” services from the AIFA. We review with the importer which guarantees no longer apply to their operation and which remain in effect based on their customs regime.

Source: Resolution repealing Annex 4 of the resolution establishing the mechanism to ensure payment of taxes on goods subject to estimated prices set by the SHCP. DOF, September 14, 2026.