Exhibit,Title,Label,Value,Unit,Method / note,Sources 1,The import decision requires six separate determinations,Product identity,"Function, construction, configuration and goods in the actual shipment.",,BaiyX analytical workflow. This is not a tariff ruling.,https://www.snice.gob.mx/cs/avi/snice/ligie.info22.mod25.html; https://dof.gob.mx/nota_detalle_popup.php?codigo=5785818; https://www.snice.gob.mx/cs/avi/snice/prosec_informacion_general.html 1,The import decision requires six separate determinations,Classification,"Applicable tariff fraction, supporting technical description and review date.",,BaiyX analytical workflow. This is not a tariff ruling.,https://www.snice.gob.mx/cs/avi/snice/ligie.info22.mod25.html; https://dof.gob.mx/nota_detalle_popup.php?codigo=5785818; https://www.snice.gob.mx/cs/avi/snice/prosec_informacion_general.html 1,The import decision requires six separate determinations,Origin,Manufacturing evidence and the relevant rule; dispatch location alone is insufficient.,,BaiyX analytical workflow. This is not a tariff ruling.,https://www.snice.gob.mx/cs/avi/snice/ligie.info22.mod25.html; https://dof.gob.mx/nota_detalle_popup.php?codigo=5785818; https://www.snice.gob.mx/cs/avi/snice/prosec_informacion_general.html 1,The import decision requires six separate determinations,Valuation,Documented customs-value basis and treatment of associated payments.,,BaiyX analytical workflow. This is not a tariff ruling.,https://www.snice.gob.mx/cs/avi/snice/ligie.info22.mod25.html; https://dof.gob.mx/nota_detalle_popup.php?codigo=5785818; https://www.snice.gob.mx/cs/avi/snice/prosec_informacion_general.html 1,The import decision requires six separate determinations,Regime and programme,"Import regime, importer authorisation and coverage of the specific goods.",,BaiyX analytical workflow. This is not a tariff ruling.,https://www.snice.gob.mx/cs/avi/snice/ligie.info22.mod25.html; https://dof.gob.mx/nota_detalle_popup.php?codigo=5785818; https://www.snice.gob.mx/cs/avi/snice/prosec_informacion_general.html 1,The import decision requires six separate determinations,Effective date,"Official instruments in force for the transaction, including subsequent amendments.",,BaiyX analytical workflow. This is not a tariff ruling.,https://www.snice.gob.mx/cs/avi/snice/ligie.info22.mod25.html; https://dof.gob.mx/nota_detalle_popup.php?codigo=5785818; https://www.snice.gob.mx/cs/avi/snice/prosec_informacion_general.html 2,"Acquisition cost rises by USD 1,080 for each percentage point of duty",0% duty,120000,USD; hypothetical rates,"BaiyX scenario: customs value USD 108,000; other acquisition and commissioning costs USD 12,000. Economic cost excludes recoverable taxes. Rates are sensitivity inputs, not assigned tariffs.", 2,"Acquisition cost rises by USD 1,080 for each percentage point of duty",10% duty,130800,USD; hypothetical rates,"BaiyX scenario: customs value USD 108,000; other acquisition and commissioning costs USD 12,000. Economic cost excludes recoverable taxes. Rates are sensitivity inputs, not assigned tariffs.", 2,"Acquisition cost rises by USD 1,080 for each percentage point of duty",20% duty,141600,USD; hypothetical rates,"BaiyX scenario: customs value USD 108,000; other acquisition and commissioning costs USD 12,000. Economic cost excludes recoverable taxes. Rates are sensitivity inputs, not assigned tariffs.", 2,"Acquisition cost rises by USD 1,080 for each percentage point of duty",30% duty,152400,USD; hypothetical rates,"BaiyX scenario: customs value USD 108,000; other acquisition and commissioning costs USD 12,000. Economic cost excludes recoverable taxes. Rates are sensitivity inputs, not assigned tariffs.", 2,"Acquisition cost rises by USD 1,080 for each percentage point of duty",50% duty,174000,USD; hypothetical rates,"BaiyX scenario: customs value USD 108,000; other acquisition and commissioning costs USD 12,000. Economic cost excludes recoverable taxes. Rates are sensitivity inputs, not assigned tariffs.", 3,"Tariff headroom against a USD 150,000 installed alternative",Base acquisition cost before duty,"USD 120,000",,Original BaiyX calculation. Equal operating performance is assumed; installation omissions and lifecycle differences must be added separately., 3,"Tariff headroom against a USD 150,000 installed alternative",Assumed customs value,"USD 108,000",,Original BaiyX calculation. Equal operating performance is assumed; installation omissions and lifecycle differences must be added separately., 3,"Tariff headroom against a USD 150,000 installed alternative",Comparable alternative,"USD 150,000; assumed equivalent installed scope",,Original BaiyX calculation. Equal operating performance is assumed; installation omissions and lifecycle differences must be added separately., 3,"Tariff headroom against a USD 150,000 installed alternative",Break-even duty rate,"(150,000 − 120,000) ÷ 108,000 = 27.78%",,Original BaiyX calculation. Equal operating performance is assumed; installation omissions and lifecycle differences must be added separately., 3,"Tariff headroom against a USD 150,000 installed alternative",Headroom at hypothetical 20% duty,"150,000 − 141,600 = USD 8,400",,Original BaiyX calculation. Equal operating performance is assumed; installation omissions and lifecycle differences must be added separately., 4,A 10% customs-value increase consumes the initial price advantage,Base: 20% duty,141600,USD acquisition cost,"Scenario: revised customs value 108,000 × 1.10 = 118,800; total 118,800 × 1.20 + 12,000 = 154,560. This models a value shock, not an exchange-rate forecast.", 4,A 10% customs-value increase consumes the initial price advantage,Value +10%: 20% duty,154560,USD acquisition cost,"Scenario: revised customs value 108,000 × 1.10 = 118,800; total 118,800 × 1.20 + 12,000 = 154,560. This models a value shock, not an exchange-rate forecast.", 4,A 10% customs-value increase consumes the initial price advantage,Equivalent alternative,150000,USD acquisition cost,"Scenario: revised customs value 108,000 × 1.10 = 118,800; total 118,800 × 1.20 + 12,000 = 154,560. This models a value shock, not an exchange-rate forecast.", 5,Liquidity cost depends on the duration of cash tied up,30 days,246.58,USD funding cost,"Scenario only: USD 25,000 × 12% annual funding rate × days ÷ 365. No Mexican tax rate or recovery timetable is assumed.", 5,Liquidity cost depends on the duration of cash tied up,90 days,739.73,USD funding cost,"Scenario only: USD 25,000 × 12% annual funding rate × days ÷ 365. No Mexican tax rate or recovery timetable is assumed.", 5,Liquidity cost depends on the duration of cash tied up,180 days,1479.45,USD funding cost,"Scenario only: USD 25,000 × 12% annual funding rate × days ÷ 365. No Mexican tax rate or recovery timetable is assumed.", 6,"Critical-spares stocking: a threshold, not a failure forecast",Part cost / annual carrying allowance,"USD 4,000 / 25%, giving USD 1,000 per year",,BaiyX illustrative model. Does not estimate failure probability or prescribe inventory for a specific machine., 6,"Critical-spares stocking: a threshold, not a failure forecast",Avoidable downtime per qualifying failure,4 days,,BaiyX illustrative model. Does not estimate failure probability or prescribe inventory for a specific machine., 6,"Critical-spares stocking: a threshold, not a failure forecast",Lost contribution assumption,"USD 5,000 per day; no later production recovery",,BaiyX illustrative model. Does not estimate failure probability or prescribe inventory for a specific machine., 6,"Critical-spares stocking: a threshold, not a failure forecast",Loss avoided per qualifying failure,"4 × 5,000 = USD 20,000",,BaiyX illustrative model. Does not estimate failure probability or prescribe inventory for a specific machine., 6,"Critical-spares stocking: a threshold, not a failure forecast",Break-even annual event probability,"1,000 ÷ 20,000 = 5% in a simple one-event model",,BaiyX illustrative model. Does not estimate failure probability or prescribe inventory for a specific machine., 6,"Critical-spares stocking: a threshold, not a failure forecast",Evidence still needed,"Failure history, actual lead time, installation readiness, storage degradation and redundancy",,BaiyX illustrative model. Does not estimate failure probability or prescribe inventory for a specific machine., 7,An approval file should make the reversal conditions visible,Technical scope,"Accepted output, utilities, installation scope and qualified service support.",,BaiyX procurement framework; adapt to the transaction and local professional review., 7,An approval file should make the reversal conditions visible,Import evidence,"Product identity, classification, origin, valuation and regime review with dates.",,BaiyX procurement framework; adapt to the transaction and local professional review., 7,An approval file should make the reversal conditions visible,Financial case,"Economic cost, peak cash and lifetime assumptions in the reporting currency.",,BaiyX procurement framework; adapt to the transaction and local professional review., 7,An approval file should make the reversal conditions visible,Decision threshold,"Maximum duty, omitted cost or delay the preferred option can absorb.",,BaiyX procurement framework; adapt to the transaction and local professional review., 7,An approval file should make the reversal conditions visible,Conditions before commitment,Only the unresolved items that can change the ranking or legality.,,BaiyX procurement framework; adapt to the transaction and local professional review., 7,An approval file should make the reversal conditions visible,Aftermarket plan,"Critical parts, approved substitutes and responsibility for identification.",,BaiyX procurement framework; adapt to the transaction and local professional review.,