Mexico Further Extends Deadline for the Electronic Value Declaration

Mexico's Tax Administration Service (Servicio de Administración Tributaria or SAT) on September 30, 2026, published on its website the First Advance Version of the Third Resolution of Amendments to the General Foreign Trade Rules (Reglas Generales de Comercio Exterior or RGCE) for 2026 and its Annex 22. This resolution amends the first paragraph and adds a second paragraph to the Eleventh Transitory Article of the RGCE, which was published in the Official Gazette of the Federation on December 27, 2025.

Subsequently, on October 2, 2026, the SAT, National Customs Agency of Mexico (Agencia Nacional de Aduanas de México) and Digital Transformation and Telecommunications Agency (Agencia de Transformación Digital y Telecomunicaciones) issued a joint press release confirming that the deadline to file the Electronic Value Declaration (Manifestación de Valor Electrónica or MVE) has been extended to October 31, 2026. This is the third extension granted during 2026 and, unlike previous ones, the obligation will not take effect on a single date, but will be phased in according to the applicable customs regime.

By way of background, the MVE is the electronic form filed for each import transaction through the Single Window for Foreign Trade Procedures (Ventanilla Única de Trámites de Comercio Exterior), through which the importer declares the elements used to determine the customs value of the goods. It replaces the former paper-based value declaration and has been available for use since August 1, 2025. However, the mandatory electronic transmission requirement has been deferred several times.

Under the First Advance Version of the Third Resolution of Amendments to the RGCE for 2026, importers may continue to apply the current transitional scheme until October 31, 2026. Beginning November 1, 2026, electronic filing will become mandatory according to the following schedule:

• November 1, 2026 – manufacturing, processing or repair in a bonded facility (recinto fiscalizado)
• November 15, 2026 – strategic bonded facility (recinto fiscalizado estratégico)
• December 1, 2026 – transit of goods
• December 15, 2026 – bonded warehouse (depósito fiscal)
• January 1, 2027 – temporary importation
• January 15, 2027 – definitive importation

To prepare the MVE, importers must digitize and attach the documentation supporting the declared value pursuant to Article 81 of the Regulations of the Customs Law, such as commercial invoices, transport and insurance documents, proof of payment, transaction contracts, and documents evidencing origin and any additions to the price (conceptos incrementables).

The new extension provides additional time but does not change the substance of the obligation. Failure to file a properly completed MVE on time may result in fines, adjustments to the customs value and even a precautionary seizure of the goods.

Accordingly, importers should consider taking the following steps:

• Identify the customs regimes used in each transaction and the date on which the MVE becomes mandatory
• Review with customs brokers and suppliers the information and documentation to be included in the electronic form
• Verify consistency between the documentation attached to the customs entry (pedimento) and the MVE
• Keep contracts and other supporting documents in the electronic file in order to respond to any requests from the authorities

For more information, please contact the authors.

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.