The repeal of Annex 4 of the Estimated Prices Resolution changed the treatment applicable to certain imports of textile and clothing products since September 15 , by eliminating the price reference that conditioned the presentation of an automatic import permit.
In response to concerns raised by transactions that were in the process of being finalized, the Ministry of Economy (SE) and the National Customs Agency of Mexico (ANAM) clarified the criteria that companies using consolidated customs declarations must apply.
The resolution repealing Annex 4 was published in the Official Gazette of the Federation (DOF) on September 14 and took effect the following day. The document states that the measure is part of a review of the estimated pricing system, within a context of strengthening risk analysis, oversight, and customs valuation mechanisms.
What was Annex 4?
Annex 4 was part of the resolution of the Ministry of Finance and Public Credit (SHCP) that establishes a mechanism to guarantee the payment of taxes on goods subject to estimated prices.
In practical terms, it established reference values for certain goods in the textile and clothing sectors. When a good was imported below the corresponding estimated price, the mechanism was linked to the obligation to guarantee any differences in duties.
The scheme originated in a resolution published in 1994, which aimed to require importers to provide a guarantee against potential discrepancies in duty payments and contribute to combating undervaluation. In 2014, estimated prices for the textile and apparel sectors were specifically incorporated into Annex 4.
The repeal does not mean that the authority’s power to review the declared value of goods or combat undervaluation practices has been eliminated. The resolution itself indicates that the Customs Law maintains verification powers that allow the authority to safeguard the fiscal interest.
One of the direct effects of the elimination of Annex 4 is on the automatic import permit for textile and clothing products.
The Ministry of Economy explained that the requirement provided for in Annex 2.2.1, numeral 8 BIS, section II, was conditional upon the unit price of the goods being lower than the estimated price established in Annex 4.
With the elimination of that requirement, as of September 15, import operations for textile and apparel products are no longer subject to the presentation of that automatic permit for that specific reason. This does not eliminate other regulations and non-tariff restrictions that apply to each type of merchandise.
To determine the applicable provisions, the SE and ANAM pointed out that the dates provided for in article 56 of the Customs Law must be considered.
Consolidated customs declarations
The change becomes more complex for companies that started operations before September 15 through a consolidated customs declaration.
This mechanism allows for multiple transactions by the same taxpayer to be covered under a single customs declaration , in accordance with the provisions of the Customs Law. In certain transactions, goods may be imported in separate shipments and subsequently consolidated into a single customs declaration for final processing.
The Customs Law establishes that, for those who use this modality, the consolidated customs declaration must be transmitted to record the operations carried out during the corresponding period, in addition to complying with the obligations related to non-tariff regulations and restrictions.
The transition problem arises because a single order may contain shipments made before and after the repeal of Annex 4.
For these cases, the SE and ANAM established that if the first shipment was made before September 15, companies may submit the corresponding weekly or monthly consolidated customs declaration, taking the date of entry of the goods as that of the first shipment.
This means that the obligations applicable to the operation must be determined based on the provisions in force on the date of entry of the first shipment, even if subsequent shipments or the closing of the customs declaration occur after the repeal.
However, the exchange rate must be the one corresponding to the date on which the transaction is closed.
A sector with a significant flow of imports
The change affects a sector with a significant flow of foreign trade. According to the National Chamber of the Textile Industry (Canaintex) , total Mexican exports of textiles and apparel in 2025 amounted to $7.664 billion, compared to $13.271 billion in imports during the same period.
The size of these flows helps to understand why the regulatory transition may have operational implications for importers, customs agents, and companies that use remittance-based clearance schemes.
Furthermore, Annex 4 was not a recent provision. The estimated price mechanism for textiles and clothing had undergone several modifications since its inception, including an update in 2024, before its repeal in September 2026.
The clarification issued by the SE and ANAM seeks to prevent the modification of the estimated price framework from generating uncertainty about operations that had already begun under the previous rules; the aim is to provide certainty and maintain orderly customs management during the transition.
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