Mexico: Mandatory adoption of the electronic customs value statement Is postponed and will take effect according to each customs regime

On September 30, 2026, the Tax Administration Service (SAT) posted the first anticipated version of the third resolution to the 2026 General Administrative Guidelines in Foreign Trade Matters (Reglas Generales de Comercio Exterior or RGCE). This publication sets out to a new staggered extension for compliance with the obligation to electronically transmit the electronic customs value statement. 

This implies that for purposes of article 59, section III of the Customs Law and Rule 1.5.1 of the General Administrative Guidelines in Foreign trade matters, until October 31, 2026, the electronic transmission of the customs value statement through the Mexican Foreign Trade Single Window (VUCEM) will be optional for those who wish to bring goods into Mexican territory. As a result, importers may continue using the customs value statement under the current temporary simplified regime. 

Notwithstanding the foregoing, as of November, 2026 the transmission of the electronic customs value statement will be mandatory, and the date by which this obligation must be met will depend on the applicable customs regime. The relevant dates are as follows:

• As of November 1, 2026, those assigning goods to the customs regime of  manufacturing, processing or repairs in a bonded warehouse.
• As of November 15, 2026, those assigning goods to the customs regime of strategic bonded warehouses.  
• As of December 1, 2026, those assigning goods to the customs regime of  transit of goods. 
• As of December 15, 2026, those assigning goods to the customs regime of  bonded facility.
• As of January 1, 2027, those assigning goods under the temporary import regime. 
• As of January 15,2027, those assigning goods to the definite import regime. 

It is noted that the electronic customs value statement (MVE) is the electronic format through which importers declare the customs value of their goods. Its transmission through VUCEM (which is made for each transaction) replaces the physical formats previously used. This is in compliance with article 59, section III of the Customs Law, which requires those bringing goods into or taking goods out of Mexican territory to provide the customs authority with a statement, under oath, containing the elements that allow the customs value to be determined. The MVE has been available for electronic submission since August 1, 2025, and was initially scheduled to become mandatory on December 9, 2025. However, this obligation has been subject to several extensions. 

In addition, it is important to emphasize that, with the transmission of the MVE, importers are required to digitize and attach to the format the supporting documentation required under article 81 of the Customs Law Regulations (in order to substantiate the declared value of the goods). This documentation includes commercial invoices, transport and insurance documents, payment evidence, contracts related to the transaction of goods, and documents evidencing the origin of the goods and supporting the customs value additions, among others. 

Therefore, the recommendation is to take advantage of the time granted under the staggered schedule to prepare adequately. To this end, it is important to identify the customs regimes used in each transaction and the date on which the MVE becomes mandatory for each of them. It is also advisable to review, together with customs brokers and suppliers, the information and documentation that must be attached to the electronic format to fully comply with the obligation. Failure to have a properly completed MVE in place on time may result in fines, adjustments to the customs value and even the preliminary seizure of the goods.