New Effective Date Established for the Electronic Value Declaration in Mexico

The Mexican Tax Administration Service (Servicio de Administración Tributaria or SAT), on June 2, 2026, published on its website the First Advance Version of the Second Resolution of Amendments to the General Rules of Foreign Trade for 2026.

This publication modified the deadline set forth in the Eleventh Transitional Provision of the General Rules of Foreign Trade for 2026, establishing that the submission of the Electronic Value Declaration (Manifestación de Valor Electrónica or MVE) for import operations through the Single Window for Foreign Trade Procedures will be mandatory as of August 1, 2026.

This obligation requires both the transmission of information about the commercialization of goods and the submission of various documents related to the transaction, including:

• a purchase and sale agreement and, where applicable, the order related to the transaction
• proof of payment for the goods or documents evidencing the payment terms, in the case of credits or consolidated payments with the supplier
• documentation related to transportation costs, insurance and ancillary expenses associated with the transactions such as contracts and proof of payment
• documents that support any payments made by the importer for royalties and license fees such as contracts and policies
• additional files necessary for the customs valuation of the goods

Failure to submit the MVE, as well as submitting documents containing inaccurate, false or incomplete information, may result in the imposition of fines for each affected document. These violations may also give rise to additional penalties related to the incorrect determination of customs value and, consequently, to the improper calculation and payment of import duties and taxes.

This obligation represents a significant administrative burden for importers. It is therefore recommended to begin reviewing the information to be transmitted, organize the required documents and establish the internal processes necessary to meet the applicable deadlines.

For more information or questions, please contact the authors.

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