Mexico Eliminates Benchmark Prices for Textiles and Apparel

Posted by Arturo González on 9/17/26, 5:00 PM

On September 14, 2026, the Ministry of Revenue and Public Credit published the repeal of Annex 4 in the Diario Oficial. Annex 4 had established benchmark prices for goods classified under Chapters 51 to 63 and 94 of the Harmonized System.

Annex 4 included 757 statistical breakouts and 1,303 Commercial Identification Numbers (NICOs). Covered goods are no longer required to guarantee duties through a Customs Account when imported below the established benchmark price.

Annex 4 was originally intended to address undervaluation and other practices that could affect tax revenue and market competition. However, updates to the Customs Law and related legal provisions now give authorities verification powers to protect fiscal interests.

The repeal took effect the day after publication.

For more information, please visit: https://dof.gob.mx/nota_detalle.php?codigo=5798759&fecha=14/09/2026#gsc.tab=0

Topics: Mexico

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