On June 2, 2026, Mexico’s Tax Administration Service (“SAT”) published on its website the Advance Version of the Second Resolution Amending the 2026 General Foreign Trade, which modifies the Eleventh Transitional Provision of such rules.

Under this amendment, through July 31, 2026, importers introducing goods into Mexico may continue complying with the obligation to submit the Customs Value Declaration under the transitional framework established by the 2025 General Foreign Trade Rules.

Accordingly, until that date, two compliance mechanisms will coexist: (i) the electronic submission of Form E2 “Manifestación de Valor” through Mexico’s Digital Foreign Trade Single Window (“VUCEM”), or (ii) compliance under the traditional framework. Therefore, the failure to electronically submit the Customs Value Declaration will not, by itself, constitute non-compliance during this period, provided that the importer prepares, maintains, and retains the Customs Value Declaration and supporting documentation in accordance with the applicable transitional rules.

As a result, beginning August 1, 2026, importers into Mexico will be required to electronically submit the Customs Value Declaration and comply, among others, with the following obligations:

• Submit form E2 “Manifestación de Valor” through VUCEM, together with the information and documentation corresponding to each import transaction.
• Authorize, where applicable, the customs broker or customs agency to access and download the declaration and its supporting documents.
• Declare the corresponding electronic document number in the Mexican customs entry filing.
• Retain the declaration and supporting documentation in digital format.
• Generate a new declaration whenever the information previously submitted is incomplete or contains inaccurate data and, where applicable, amend the corresponding customs entry filing if the customs value of the goods is affected.

Supporting Documentation

As previously noted, the Customs Value Declaration must be supported, as applicable, by the following documentation:

1. Digital tax invoice or equivalent document.
2. Bill of lading, packing list, air waybill, or other transportation documents.
3. Documentation evidencing the origin and provenance of the goods.
4. Documentation evidencing any guarantee provided through a Mexican customs guarantee account, where applicable.
5. Proof of payment for the goods, such as wire transfers or letters of credit.
6. Documentation relating to freight, insurance, and related expenses.
7. Contracts and, where applicable, purchase orders related to the transaction.
8. Documentation supporting customs valuation adjustments (incrementable concepts).
9. Information necessary to determine the customs value or commercial value of the goods.
10. Credit notes or documentation evidencing special discounts granted in cash or in kind.

Recommendations

Companies should take advantage of the extension period to conduct testing within VUCEM and perform a comprehensive review of their customs valuation procedures. In particular, we recommend importers consider:

• Identifying the departments responsible for generating and maintaining documentation for each import transaction.
• Verifying consistency among contracts, purchase orders, invoices, proof of payment, and transportation documents.
• Properly documenting freight charges, insurance, assists, royalties, commissions, and any other elements that may affect the customs value of imported goods.
• Reviewing transactions between related parties and maintaining documentation demonstrating that the relationship did not influence the transaction value.
• Confirming that the company’s electronic signature, digital certificates, and VUCEM access credentials remain valid and active.
• Establishing coordination procedures with customs brokers and customs agencies before electronic submission becomes mandatory.

The implementation of the electronic Customs Value Declaration should not be viewed solely as a technological change. Rather, it presents an opportunity to conduct a legal, financial, accounting, and documentary review of import operations, as the information submitted electronically will allow Mexican customs authorities to verify the calculation and determination of customs value.

At CCN, we are available to assist with reviewing your customs valuation procedures, supporting documentation, and overall readiness for the implementation of the Electronic Customs Value Declaration.