A Decree was published earlier today in the Official Journal of the Federation, introducing amendments, additions, and repeals to several provisions of the Regulations to the Mexican Customs Law. Among the most relevant changes are modifications related to the documentary support requirements for Electronic Customs Valuation Declarations (in Spanish, the Manifestación de Valor Electrónica, or “MVE”).
Specifically, the reform modifies Article 81 and introduces Article 81-A, establishing stricter documentary and formal requirements and strengthening the compliance framework applicable to importers operating in Mexico.
- Regulatory Background
The Mexican customs authority has progressively strengthened the electronic filing framework for customs valuation declarations, as well as its audit and enforcement mechanisms related to customs valuation.
In this context, the reform continues this regulatory trend by expanding the scope of documentation that must be incorporated into the electronic customs file and by introducing formal internal control obligations for importers. Taken together, these measures reinforce the principles of materiality and traceability for purposes of determining the customs value of imported goods in Mexico.
- Key Amendments
- Expansion of acceptable documentary support
Article 81 now expressly recognizes that, for customs valuation purposes, importers may submit:
- A Digital Tax Receipt (“CFDI”) or equivalent document, subject to compliance with applicable Mexican Foreign Trade Rules (previously, the regulation focused primarily on the commercial invoice); and
- Purchase orders, in addition to contracts, when related to the relevant import transaction.
This amendment provides greater flexibility in structuring documentary support, although under a strengthened standard of consistency and traceability.
- Clarification of mandatory documentation
The reform expressly provides that the electronic customs file must include:
- Documentation supporting dutiable additions (incrementable charges) under Article 65 of the Mexican Customs Law, such as royalties, technical assistance, commissions, transportation, insurance, packaging, and other applicable elements;
- Any additional information necessary for the correct determination of the customs value or commercial value of the goods; and
- Credit notes or other documents evidencing special discounts, whether in cash or in kind, applicable to the transaction, including partial or lump-sum payments.
- New internal control obligation (Article 81-A)
The reform introduces Article 81-A, which establishes that importers required to maintain an electronic customs file (including the file required under Article 59, Section V, of the Mexican Customs Law, the customs broker’s file, and those related to virtual transfers) must implement documented internal control procedures that are reasonable and necessary to obtain, provide, and maintain the required information and documentation, and to allow Mexican customs authorities access to such information when requested.
This provision formalizes the regulatory expectation that customs valuation forms part of a structured corporate governance and document control system. For compliance purposes, importers should adopt internal policies capable of demonstrating effective documentary control to the Mexican customs authority.
- Business Implications
The reform raises the compliance standard applicable to customs valuation matters in Mexico and increases the importance of maintaining robust documentary control supported by formal internal control mechanisms, in line with the authority’s current focus on “materiality and traceability.”
In this context, we recommend that companies:
- Review internal processes related to the issuance of the Electronic Customs Valuation Declaration;
- Assess the adequacy of supporting documents such as purchase orders, CFDIs, and contracts;
- Verify the correct identification and documentation of incrementable charges under Article 65 of the Mexican Customs Law; and
- Formalize and document internal control procedures related to customs valuation.
Our International Trade and Customs team is available to assist companies with preventive assessments, operational mapping for electronic file preparation, and the strengthening of compliance frameworks in light of this reform.