Mexico Extends Deadline for Electronic Customs Value Declaration

Mexico's Tax Administration Service (Servicio de Administración Tributaria or SAT) published on July 31, 2026, the Third Advanced Version of the Second Resolution amending the 2026 General Rules of Foreign Trade (Reglas Generales de Comercio Exterior or RGCE) and its annexes 1 and 2. Through a joint notice issued on the same date with the National Customs Agency of Mexico (Agencia Nacional de Aduanas de México or ANAM), authorities announced that the deadline to file the Electronic Customs Value Declaration (Manifestación de Valor Electrónica or MVE) has been extended until September 30, 2026, and introduced additional changes regarding compliance.

As background, the MVE is the mechanism through which information related to the customs value of goods imported into Mexico is compiled and submitted through the Mexican Single Window for Foreign Trade (Ventanilla Única de Trámites de Comercio Exterior Mexicana or VUTCE). This requirement stems from the declaration that the importer must provide, which contains the elements needed to determine the customs value of imported goods, as well as from the obligation to transmit the supporting documentation and evidence necessary to demonstrate that the declared value was determined correctly.

In practical terms, the mandatory transmission of the MVE has been postponed until October 1, 2026.

In addition, the resolution introduces temporary compliance relief measures for the MVE that will remain in effect through December 31, 2026. These measures include the following:

• It will not be necessary to transmit: 1) transportation documents, 2) documentation proving the origin and provenance of the goods or 3) documentation evidencing the guarantee when the declared value of the goods is lower than the estimated price established by the Ministry of Economy, provided that such documentation is submitted as an electronic or digital document attached to the customs entry filing (pedimento).
• Importers may choose to submit Form E15, "Information on Contracts Associated with the Customs Value Declaration," contained in Annex 1 of the RGCE, including the general information related to the transaction's contracts, without the need to transmit the complete contracts through VUTCE.
• Form E15 must be submitted under penalty of perjury, declaring that the information provided is accurate and corresponds to the contracts related to the transaction.

Among other information, Form E15 requires the foreign trade user's identification, the execution date of the contracts, the parties involved in the transaction, the purpose of the agreement, the consideration of the goods, the payment terms and conditions, the currency and the contract term. Although this measure eliminates the need to transmit complete contracts through VUTCE during the transition period, contracts associated with the customs value declaration must still be retained as part of the electronic foreign trade file and made available to customs authorities upon request.

Considerations and Next Steps

The extension is intended to provide foreign trade participants with additional time to make the necessary adjustments and become familiar with the new operational framework. However, the extension does not eliminate the need to prepare the information supporting the customs value of the goods or to review the commercial, contractual, logistics and payment documents that will be relevant for MVE compliance.

This requirement continues to represent a significant documentary and administrative burden for importers. Therefore, companies should take advantage of the additional time to review their import files, validate contractual and payment information, confirm that the documentation submitted together with the customs entry filing is consistent with the MVE and establish internal processes for document retention and submission in response to potential requests from the authorities.

For more information, please contact the authors.

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