New Obligations for Importers in Mexico: Mandatory Electronic Filing of the Value Declaration as of April 1, 2026

Importing companies may face fines of up to MXN $106,970, delays in the release of goods, and additional penalties described below, if they fail to properly submit the Electronic Value Declaration (MVE), pursuant to the new provisions issued by the Mexican customs authorities.

According to SAT Communication 65-2025, issued by the Mexican Tax Administration Service (SAT), beginning April 1, 2026, the Value Declaration must be filed electronically, through the Mexican Single Window for Foreign Trade (VUCEM).

This obligation forms part of recent customs reforms, aimed at strengthening oversight and traceability of the declared value of goods in import transactions.

Below are the most relevant aspects that importing companies should consider.

1. DEFINITION OF THE VALUE DECLARATION.

The Value Declaration is a statement made under oath, through which the importer provides the customs authority with the information and documentation necessary to determine the customs value of the goods.

This obligation derives from Article 59, Section III of the Mexican Customs Law (“Ley Aduanera”).

Additionally, the Fifth Transitory Article of the General Foreign Trade Rules for 2025, published in the Federal Official Gazette on December 30, 2024, established that the E2 MVE format contained in Annex 1 must be submitted through the VUCEM platform.

The importance of this amendment lies in the fact that the prior provisions regarding the Value Declaration allowed the importer to prepare and keep it, along with supporting documentation,  in physical format , for verification purposes by the customs authority.

Through these new provisions, this obligation will be based on a digital scheme and related transmission via VUCEM, enabling the customs authority to access to a structured information in a more timely manner and strengthening control and audit mechanisms related to customs valuation.

In this regard, the implementation of the MVE aims to improve:

a)      The traceability of the import transactions;

b)      The control of declared customs value; and

c)      The linkage of invoices and supporting documentation related to the commercial transaction.

2. INFORMATION THAT MUST BE INCLUDED IN THE MVE.

Under the applicable regulations and the General Foreign Trade Rules, the Value Declaration must now include, among other elements:

• Importer information (name, Mexican Tax ID – RFC, and tax address);
• Supplier or seller information and country of origin;
• Commercial relationship and transaction conditions;
• Price paid or payable for the goods;
• Additions to the customs value (freight, insurance, commissions, royalties, etc.);
• Deductions, if applicable; and
• The selected customs valuation method and its justification.

3. DOCUMENTATION THAT MUST ACCOMPANY THE MVE.

Pursuant to Article 81 of the Regulations of the Customs Law, the Value Declaration must be accompanied, among others, by the following documents:

• Commercial invoice;
• Transport documents (bill of lading, air waybill, etc.);
• Documents evidencing the origin and provenance of the goods;
• Proof of payment (wire transfers, letters of credit, etc.);
• Documentation supporting additions or deductions to the transaction value;
• Contracts related to the transaction and purchase orders, where applicable;
• Credit notes or documents evidencing discounts; and
• Any other document necessary to determine the customs value of the goods.

With respect to the provisions contained in the previous version of Article 81 of the Regulations of the Customs Law, the amendment introduces certain clarifications regarding the documentation that must accompany the Customs Value Declaration. In particular, it replaces the reference to the commercial invoice with the CFDI or an equivalent document, reinforces the relevance of contracts related to the transaction—especially the sales contract—and expressly provides for documents evidencing discounts or price adjustments, such as credit notes. Taken together, these changes strengthen the documentary support for the customs value.

4. SUBMISSION OF THE MVE.

The MVE must be submitted through the VUCEM portal following the steps summarized below.

Access to VUCEM:

1. Access the platform through the following website:
   https://www.ventanillaunica.gob.mx/vucem/index.html
2. Log in using the applicant’s e.firma (digital signature) certificate (.cer), private key (.key), and password.
3. Navigate to “Trámites” (Procedures) and select “Solicitudes nuevas” (New Applications).
4. Select the Ministry of Finance (“Hacienda”).
5. Choose the Value Declaration procedure.

Data Entry:

1. Enter the general information of the applicant.
2. Enter the importer’s information.
3. Provide the previously generated COVE acknowledgment number and select the customs valuation method to be used.

Upload of Documents:

1. Attach the PDF files of the required supporting documents (invoice, transport documents, etc.).
2. Each file must comply with the technical specifications established by VUCEM (format, size, PDF format, etc.).

Review and Electronic Signature:

1. Review the information entered and electronically sign the application using the e.firma.
2. The platform will generate a filing acknowledgment containing the Value Declaration number.

Customs Declaration:

1. The acknowledgment number must be included in the import customs entry (pedimento) prior to customs clearance.

5. KEY CONSIDERATIONS FOR IMPORTERS.

• FILING DEADLINE

The MVE must be submitted prior to customs clearance.

• RETENTION OF DOCUMENTATION

The MVE and its supporting documentation must be retained for at least five (5) years for purposes of audits or reviews conducted by the customs authority.

• PENALTIES FOR NON-COMPLIANCE

Failure to comply with the obligation to submit the MVE may result in:

• Fines of up to MXN $106,970.00;
• Delays in the release of goods; and
• Additional fines provided under Articles 184-A and 184-B of the Mexican Customs Law, related to the incorrect transmission, incomplete submission, or omission of information through electronic systems, including the MVE filed through VUCEM.

6. COMPLIANCE RECOMMENDATIONS

Importers are advised to:

• Verify that their e.firma (digital signature) is valid and current;
• Confirm that the company is properly registered in VUCEM;
• Prepare a supporting documentation checklist for each import transaction;
• Ensure that the information included in the Value Declaration matches the import customs entry; and
• Coordinate with the customs broker to ensure that the Value Declaration filing number is properly included in the customs entry.

We remain at your disposal to provide legal advice, prepare implementation scenarios, and assist in reviewing your legal documentation, to ensure compliance with the new obligations regarding the Customs Value Declaration (MVE) before VUCEM.

Yours sincerely,

Cannizzo