{"id":13053,"date":"2026-03-12T02:39:55","date_gmt":"2026-03-12T02:39:55","guid":{"rendered":"https:\/\/cannizzo.com.mx\/?p=13053"},"modified":"2026-03-12T02:39:55","modified_gmt":"2026-03-12T02:39:55","slug":"nuevas-obligaciones-para-importadores-en-mexico-presentacion-electronica-obligatoria-de-la-manifestacion-de-valor-a-partir-del-1-de-abril-del-2026","status":"publish","type":"post","link":"https:\/\/cannizzo.com.mx\/en\/nuevas-obligaciones-para-importadores-en-mexico-presentacion-electronica-obligatoria-de-la-manifestacion-de-valor-a-partir-del-1-de-abril-del-2026\/","title":{"rendered":"New Obligations for Importers in Mexico: Mandatory Electronic Filing of the Value Declaration as of April 1, 2026"},"content":{"rendered":"

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March 12, 2025<\/p>\n

News and Insights<\/h3>\n

New Obligations for Importers in Mexico: Mandatory Electronic Filing of the Value Declaration as of April 1, 2026<\/strong><\/p>\n\n\t\t<\/div> \n\t<\/div> \t

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Contact Us:<\/p>\n\n\t\t<\/div> \n\t<\/div> \n\t

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Andrea Sopranzetti<\/a>
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\n(52) 55416664205<\/a>
\nasopranzetti@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> \t

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Gabriela Gallegos<\/a>
\nAssociate
\n(52) 55 41666439<\/a>
\nggallegos@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> \t

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New Obligations for Importers in Mexico: Mandatory Electronic Filing of the Value Declaration as of April 1, 2026<\/strong><\/h2>\n
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Importing companies may face fines of up to MXN $106,970<\/strong>, delays in the release of goods, and additional penalties\u00a0described below, if they fail to properly submit the Electronic Value Declaration (MVE), pursuant to the new provisions issued by the Mexican customs authorities.<\/p>\n

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).<\/p>\n

This obligation forms part of recent customs reforms, aimed at strengthening oversight and traceability of the declared value of goods in import transactions.<\/p>\n

Below are the most relevant aspects that importing companies should consider.<\/p>\n

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  1. DEFINITION OF THE VALUE DECLARATION.<\/strong><\/li>\n<\/ol>\n

    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.<\/p>\n

    This obligation derives from Article 59, Section III of the Mexican Customs Law (\u201cLey Aduanera\u201d<\/em>).<\/p>\n

    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.<\/p>\n

    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, \u00a0in physical format , for verification purposes by the customs authority.<\/p>\n

    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.<\/p>\n

    In this regard, the implementation of the MVE aims to improve:<\/p>\n

    a)\u00a0\u00a0\u00a0\u00a0\u00a0 The traceability of the import transactions;<\/p>\n

    b)\u00a0\u00a0\u00a0\u00a0\u00a0 The control of declared customs value; and<\/p>\n

    c)\u00a0\u00a0\u00a0\u00a0\u00a0 The linkage of invoices and supporting documentation related to the commercial transaction.<\/p>\n

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    2. INFORMATION THAT MUST BE INCLUDED IN THE MVE.<\/strong><\/p>\n

    Under the applicable regulations and the General Foreign Trade Rules, the Value Declaration must now include, among other elements:<\/p>\n