Mexico Defers Mandatory Implementation of Declaration of Value on Foreign Trade Portal

The Tax Administration Service (Servicio de Administración Tributaria or SAT) announced through Circular SAT 65‑2025 that the new declaration of value submitted through the Mexican Foreign Trade Portal (Ventanilla Única de Comercio Exterior Mexicana or VUCEM), will enter into force at a later date than previously announced (see Holland & Knight's previous alert, "Declaration of Value Can Be Made Through the Mexican Foreign Trade Portal," Dec. 5, 2025), in order to allow companies engaged in foreign trade to be adequately prepared to comply with this obligation.

As a result, the effective date of the new declaration of value will move from Dec. 9, 2025, to April 1, 2026.

Despite this extension, companies involved in foreign trade activities may voluntarily begin using VUCEM to submit the corresponding declaration of value.

In this regard, those entities introducing goods into Mexico may comply with the declaration of value until March 31, 2026, either by submitting it through VUCEM or under the traditional process, as determined by each company.

Please contact the authors for more details regarding the new declaration of value, in accordance with the General Rules of Foreign Trade, the Customs Law and its regulations.

Information contained in this alert is for the general education and knowledge of our readers. It is not designed to be, and should not be used as, the sole source of information when analyzing and resolving a legal problem, and it should not be substituted for legal advice, which relies on a specific factual analysis. Moreover, the laws of each jurisdiction are different and are constantly changing. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. If you have specific questions regarding a particular fact situation, we urge you to consult the authors of this publication, your Holland & Knight representative or other competent legal counsel.