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Appendix 11: Customs Valuation Methods (Métodos de Valoración)

7 official SAT records in Appendix 11 of Anexo 22 (Customs Valuation Methods (Métodos de Valoración)), searchable in real time. The 7 official customs valuation method codes (0 to 6) under Articles 64 to 78 of the Mexican Customs Law, declared in Table 551 and Manifestación de Valor Format E2.

The 7 official customs valuation method codes (0 to 6) under Articles 64 to 78 of the Mexican Customs Law, declared in Table 551 and Manifestación de Valor Format E2.

CRITICAL FOR MAQUILADORAS: Code 1 (Valor de Transacción) applies ONLY when there is an actual commercial sale for export to Mexico. Consigned raw materials and consigned tooling/machinery (AF) where no sale occurs must be declared under Code 6 (Último Recurso / Fallback Method under Article 78).

Note: The official descriptions and application rules in the searchable table below preserve the exact statutory Spanish text published by SAT in the DOF, as Mexican customs validators (SAAI) and audit notices reference the Spanish statutory text verbatim.

Appendix 11 (Métodos de valoración): 7 records

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7 records

  1. 0

    Valor comercial (clave usada solo a la exportación).

  2. 1

    Valor de transacción de las mercancías.

  3. 2

    Valor de transacción de mercancías idénticas.

  4. 3

    Valor de transacción de mercancías similares.

  5. 4

    Valor de precio unitario de venta.

  6. 5

    Valor reconstruido.

  7. 6

    Último recurso.

Extracted from Anexo 22 of Mexico's General Foreign Trade Rules (RGCE) and verified against the Official Gazette (DOF) on 2026-09-08. View Spanish version of Appendix 11 →

Other Searchable Anexo 22 Appendices

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