Partner
CPA, Tax Consultant (Mexico)
Mexico: New Electronic Value Declaration (Manifestación de Valor Electrónica)
- Mandatory electronic MVE effective June 1, 2026 for all importers.
- New requirements increase transparency and documentation standards.
- Automated cross-checks raise risk of audits and shipment delays.
- Immediate action required to ensure compliance and avoid penalties.
A major shift in Mexico’s customs compliance is approaching: the mandatory Electronic Value Declaration (MVE) will take effect on June 1, 2026. Importers face significantly increased documentation and transparency requirements. Early action is essential to adapt processes, ensure compliance, and avoid operational disruptions.
Based on Rule 1.5.1 of the General Foreign Trade Rules for 2026, as well as the First Resolution of Amendments to the General Foreign Trade Rules for 2026 (first advance version), please be advised that the effective date of the Electronic Value Declaration (MVE) has been updated. According to said resolution, the new date established for the mandatory use of the MVE will be June 1, 2026. Therefore, users and taxpayers are urged to make the necessary adjustments to their processes and systems in order to ensure timely compliance.
This is in accordance with the provisions of the aforementioned Rule 1.5.1, regarding the electronic submission of customs value information. Please remain attentive to future official publications and provisions that may supplement or modify this notice.
Overview
Mexico has implemented significant reforms to the Customs Law Regulations introducing mandatory electronic submission of the Manifestación de Valor (MV) through the Ventanilla Digital Mexicana de Comercio Exterior (VUCEM). These changes strengthen documentation requirements, valuation transparency, and internal control obligations for importers.
What is the MVE?
The MVE is a 100% digital document used by importers to declare the real customs value of their imported goods. This value is essential for calculating import taxes and preventing undervaluation practices. It includes:
- Price paid or payable
- Incremental expenses (freight, insurance, royalties, packaging, commissions)
- Commercial terms (Incoterm, payment methods)
- Supplier information
- Supporting documents such as invoices, transport documents, contracts, and bank proofs
Key Regulatory Changes
Amendments to Articles 81 and 81‑A of the Regulations Expanded acceptable supporting documents: CFDIs, equivalent documents, purchase orders, and contracts. Importers must now provide additional data, such as:
- Commercial relationship with the supplier
- Detailed breakdown of incrementable costs
- Contracts, purchase orders, and quotations
- Evidence of discounts or rebates
- Identification of related parties
- This raises compliance standards and improves traceability.
Automated cross-checking by SAT and ANAM
The system will automatically compare the MVE with:
- Commercial invoices
- Transportation documents
- Bank payments
- CFDI for foreign trade
- Sectoral valuation databases
- This helps detect undervaluation or inconsistencies more precisely
Mandatory inclusion of documentation on incrementable charges, discounts, credit notes, and all elements affecting customs value. Implementation of formal internal control procedures to ensure availability, traceability, and proper maintenance of documentation.
Electronic Submission Requirements
Mandatory Transmission
Form E2 (Electronic Value Declaration) becomes mandatory starting June 1, 2026, as the consolidated national effective date for mandatory electronic MV submission.
Platform & Technical Criteria
Submission via VUCEM: PDFs must be grayscale, ≤ 3 MB, 300 DPI, and free of forms, JavaScript, or blank pages. Once initiated, submissions expire after 2 days if not completed.
Who Must Comply?
All importers must transmit the MV for each operation. Exceptions:
- Certain IMMEX temporary imports
- Returns, samples, household goods (menaje), and other specific cases
- OEA‑certified IMMEX companies may be exempt unless required by authorities.
Even exempt operations may still be subject to authority requests.
Business Risks & Implications
Key Compliance Risks
If the MVE is missing or incorrect:
- The customs entry (pedimento) cannot be validated
- Merchandise cannot be cleared
- The operation may be flagged as high-ris
Many companies lack formal supplier contracts; authorities may not accept invoices and POs alone without proper justification.
Missing or insufficient documentation can trigger:
- Fines under Article 185
- Presumptions of undervaluation
- Precautionary seizure of goods under Article 151
- Verification
- Actions and shipment delays
Operational Impact
The MV becomes part of the electronic customs file. Stronger controls increase the need for documented processes ensuring materiality and traceability.
Recommended Immediate Actions
- Audit supplier documentation, especially operations without formal contracts.
- Validate incrementable charges (royalties, commissions, freight, insurance, etc.).
- Prepare explanatory letters for operations supported only by purchase orders (non‑official workaround mentioned by industry groups).
- Strengthen internal control frameworks to comply with Article 81‑A.
- Conduct VUCEM testing and align internal workflows with customs brokers.
Importers must prepare a stronger electronic file including all supporting documents listed in Article 81 of the Customs Law Regulations. Noncompliance may lead to:
- Administrative fines
- Audits for suspected undervaluation
- Precautionary seizure of goods under Article 151 of the Customs Law
Strategic Message
The electronic MV requirement marks a major shift in Mexico’s foreign trade compliance landscape. Importers must urgently reinforce documentation, contracts, and internal controls to avoid operational disruptions and regulatory exposure ahead of June 1, 2026 mandatory deadline.