The implementation of the Electronic Value Declaration (MVE) in Mexico will have a differentiated schedule depending on the customs regime. The Tax Administration Service (SAT) released a new advance version that extends the transition period until October 31, 2026, and schedules the mandatory transmission for definitive imports starting January 15, 2027.
The adjustment was announced on September 30, through the first advance version of the Third Resolution of Modifications to the General Rules of Foreign Trade (RGCE) for 2026. Its publication occurred on the last day of the period foreseen by the previous resolution, which allowed to continue with the traditional scheme until that date.
Under the new schedule, the transmission of data will begin on November 1 for goods destined for processing, transformation, or repair in a bonded warehouse; on November 15 for strategic bonded warehouses; on December 1 for goods in transit; and on December 15 for bonded warehouses. Temporary imports must comply starting January 1, 2027, followed by permanent imports on the 15th of the same month, for the corresponding operations.
The update was released as an advance version on the SAT website. The document establishes that it will take effect the day after its publication in the Official Gazette of the Federation (DOF) , while the advance provisions will take effect in accordance with rule 1.1.2.
The Electronic Customs Declaration (MVE) allows for the integration of information related to the customs value of goods entering the country and its submission through the Digital Window. The system has been available since August 1, 2025, although the requirement for electronic transmission has been extended to allow foreign trade users time to prepare.
This change means that, in accordance with rule 1.5.1, the E2 “Value Declaration” form, along with the corresponding information and documentation, must be submitted for each transaction. Your e-document must be declared in the import declaration, and the importer must keep the digital file for the period stipulated in the Federal Tax Code.
For customs clearance coordination, the importer may authorize, using their Taxpayer Identification Number (RFC), the individuals, agents, or customs agencies who will consult and download the declaration and its attachments. When the customs agent is not authorized to access the file, they must receive it in digital format, including any modifications.
This process is further enhanced by the documentary facilitations established in the Second Amendment Resolution, published in the Official Gazette of the Federation (DOF) on September 22. Until December 31, 2026, it will not be necessary to resubmit the transport, origin, and guarantee documents stipulated in Article 81 of the Customs Law Regulations with the declaration , provided they are submitted in accordance with Article 36-A of the Law.
During that same period, importers may choose to submit the E15 form, “Information on contracts associated with the Declaration of Value,” containing general contract details and under penalty of perjury, instead of sending the complete contracts. This option has its own deadline, separate from the dates established for each customs procedure.
According to the Mexican Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM) , the electronic filing process prior to customs clearance aims to prevent errors in determining duties and facilitate audits by the authorities. For importers, the transition involves organizing the information that supports the declared value and exchanging it with customs brokers, also taking into account the exceptions provided for in rule 1.5.1.
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