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Mexico Scraps Apparel Import Deposit

Anexo 4 estimated prices for textiles/apparel were repealed on 14 Sep — no more upfront deposit, but undervaluation risk now falls on your value-support file.

Mexico's treasury ministry (SHCP) repealed Anexo 4 — the estimated-price list for textile and apparel imports — in a resolution published in the official gazette on 14 September 2026 and in force the following day. Apparel importers no longer post an estimated-price guarantee, a deposit, when declaring below a reference price. The working-capital relief is real, but it is not the whole story: the anti-undervaluation obligation was not withdrawn, it was moved.

What changed

Anexo 4 had carried estimated reference prices for the textile and apparel sectors since December 2014 — roughly 757 tariff classifications across chapters 51 to 63 and part of chapter 94. Under the old mechanism, an importer declaring a value below the published reference price had to guarantee the difference in a customs guarantee account and wait up to twelve months for it to cancel. That deposit requirement is now gone for apparel.

What did not change

The resolution withdrew the reference-price list, not the anti-undervaluation machinery. Mexico's customs authority (ANAM) has stated the goal is to combat undervaluation through risk analysis, fiscalization and customs valuation instead of a fixed price list. In practice, the value-support file — the Manifestación de Valor built on Article 59 of the Ley Aduanera — is now the screen that operates with no published number standing in front of it. A transitional window under the previous scheme closes on 30 September 2026.

What to do

If you import apparel into Mexico, the deposit no longer applies, but the value file now carries the weight. Treat a below-market declared value as a compliance decision rather than a cash-flow decision: make sure your value-support file — supplier invoices, price lists and terms — is complete and defensible, because the authority is doing the same anti-undervaluation work through audit rather than a published price. And confirm with your customs broker whether any in-flight entries still fall under the old scheme before the 30 September transition closes.

Sources