On May 12th, 26th and 28th, Secretaria de Hacienda y Credito Publico published in the Diario Oficial based on Mexico´s National Plan of Development with a strategy to strengthen oversight against evasion and smuggling.

These updates to Annexes 3 and 5 add 82 statistical breakouts from Chapters of the Harmonized System 64, 92, 94 and 95 covering footwear, guitars, furniture, lighting equipment and toys whose estimated import prices are listed in the three publications in the Diario Oficial.

The purpose of these changes is to prevent under-invoicing and ensure proper payment of customs duties, they are not used to calculate the taxable base but to serve as a benchmark for customs guarantees when the declared value is below the estimated value.

Each publication entered into force the day after it was published.

For more information select the desired publication of Diario Oficial:

The May 12, 2025, update can be found here: https://dof.gob.mx/nota_detalle.php?codigo=5756977&fecha=12/05/2025#gsc.tab=0

The May 26, 2025, update can be found here: https://dof.gob.mx/nota_detalle.php?codigo=5758206&fecha=26/05/2025#gsc.tab=0

The May 28, 2025, update can be found here: https://dof.gob.mx/nota_detalle.php?codigo=5758486&fecha=28/05/2025#gsc.tab=0