Repeal of Annex 4: se and ANAM clarify consolidated customs entries
Insights
Repeal of Annex 4: se and ANAM clarify consolidated customs entries

On October 5, 2026, the Ministry of Economy (SE) and the National Customs Agency of Mexico (ANAM) issued Press Release 93/2026 to clarify the application of the repeal of Annex 4 to the Estimated Prices Resolution for imports of textile and apparel products, particularly transactions processed through consolidated customs entries. The repeal was published in the Official Gazette on September 14, 2026, and entered into force on September 15, 2026.

In practical terms, as of September 15, 2026, the condition requiring an automatic import permit for textile and apparel products when the unit price was below the estimated price in Annex 4 ceased to apply. This does not eliminate any other applicable non-tariff regulations and restrictions.

What happened on October 5, 2026?

The SE and ANAM clarified that, since September 15, 2026, imports of textile and apparel products are no longer subject to the automatic permit requirement arising from the repealed Annex 4. The dates specified in Article 56 of the Customs Law must be considered when determining the rules applicable to each transaction.

They also clarified the treatment of consolidated customs entries covering shipments made both before and after the repeal. Where the first shipment entered before September 15, 2026, transactions covered by that customs entry must comply with the obligations applicable on the date of entry of the first shipment, even if subsequent shipments or final closing take place later.

Key highlights

Topic

Relevance for companies

Automatic permit

No longer required as of September 15, 2026, solely because prices fall below the estimated values in Annex 4.

Consolidated customs entries

A single customs entry may cover shipments made before and after the repeal took effect.

Determining date

If the first shipment entered before September 15, 2026, obligations are determined based on that entry date.

Subsequent shipments

Subsequent shipments and closing of the customs entry must comply with obligations applicable on the first shipment’s entry date.

Exchange rate

The exchange rate applicable on the closing date must be declared when filing the consolidated customs entry.

Other non-tariff requirements

The repeal does not eliminate other non-tariff regulations and restrictions that may apply to the goods.

 

This clarification addresses transactions initiated before the repeal became effective and prevents the subsequent closing of a consolidated customs entry from changing the obligations determined by the first shipment’s entry date. The exchange rate corresponding to the transaction’s closing date must be declared when filing the customs entry.

Immediate foreign trade implications

The immediate effect is that textile and apparel imports are no longer subject to the automatic permit requirement linked to the repealed Annex 4. Companies must continue verifying other applicable non-tariff regulations and restrictions and pay particular attention to consolidated customs entries initiated before September 15, 2026.

For importers and exporters, we recommend strengthening the following controls immediately:

  • Identify open consolidated customs entries whose first shipment entered before September 15, 2026.
  • Verify the date of the first shipment and the obligations applicable on that date, including the automatic permit where required.
  • Review other non-tariff regulations and restrictions applicable to textile and apparel goods.
  • Coordinate with the customs broker or customs agency to close consolidated customs entries and correctly apply the exchange rate for the closing date.

Conclusions

The repeal of Annex 4 eliminated, as of September 15, 2026, the condition that required automatic import permits for textile and apparel products priced below the estimated values. However, for consolidated customs entries initiated earlier, applicable obligations are determined by the entry date of thefirst shipment. Companies should therefore review ongoing transactions and ensure consistency among dates, obligations, and customs clearance documentation.

To view the full release, visit: SE and ANAM Press Release 93/2026

 

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.

 

Newsletter
Suscribe to our

Newsletter

Invalid email.
This email account is already registered.
Es necesario aceptar el aviso de privacidad.
Thanks for subscribing.
Related Posts
SHARE THIS ARTICLE