Textiles and apparel leave the estimated-price guarantee
Published 14 September 2026 · Diario Oficial de la Federación
What changed
A resolution repeals Annex 4 of the 1994 resolution under which importers guarantee the taxes on goods declared below estimated prices. Annex 4 held the estimated prices for textiles and apparel, so from the day after publication those goods no longer need that guarantee.
Who it affects
Textiles, leather and footwear. Product types on our rules page: Apparel.
The source and its dates
Diario Oficial de la Federación, via SIDOF (Secretaría de Gobernación). Published 14 September 2026; in force from 15 September 2026 (the day after publication). Checked against the source on 11 October 2026.
What to do
If you import textiles or apparel, tell your customs broker to stop posting the estimated-price guarantee on new entries, and ask what happens to guarantees already posted.
Your customs broker, accountant or lawyer files and signs; this page sets out the rule and its source. Need it for your own case? Write to us.