Extension of the entry into force of the Electronic Value Declaration

On July 31, 2026, Mexico's Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM) issued a joint announcement extending the entry into force of the Electronic Value Declaration (MVE).

The authorities formally reported that the deadline for the entry into force and filing of the MVE has been extended to September 30, 2026.

This digital mechanism will allow taxpayers and importers to compile and consolidate, in a systematized manner, all information relating to the customs value of goods brought into the country, transmitting it directly through the Single Window for Foreign Trade Procedures (VUTCE).

The extension gives foreign trade users additional time to make operational adjustments and become familiar with the new technological framework.

The provision was announced through the Third Advance Version of the Second Resolution of Amendments to the General Foreign Trade Rules (RGCE) for 2026, which updated the Eleventh Transitory Provision of the General Foreign Trade Rules, originally published in the Official Gazette (DOF) on December 27, 2025.

Administrative simplification measures

The publication sets out key measures to ease the transition to the MVE:

• Exemption from transmitting document annexes: transport documents, the certificate of origin and the documents evidencing the guarantee in the customs guarantee account will not need to be transmitted through the VUTCE, provided they are submitted as attachments to the customs declaration.
• Simplified contract information: Form E15, contained in Annex 1, may be transmitted with general information on the contracts linked to the MVE, removing the obligation to attach the full contracts through the VUTCE platform.

Recommendations

We consider it essential to take advantage of this extension until September 30, 2026 to audit your data integration workflows.

It is also advisable to validate the correct issuance of Form E15 and to confirm with your customs brokers that digital files are properly attached to the customs declaration, ensuring compliance without setbacks.