Mexico’s Electronic Value Declaration Gets Another Extension: What Changes and What to Prepare in 2026
Update: the date moved
Mexico’s SAT extended the relief tied to the value declaration (manifestación de valor). August 1 is no longer a blanket cutoff for every importer.
In short
- Through September 30, 2026, you can meet Article 59-III of Mexico’s Customs Law and rule 1.5.1 under the relief provided in the foreign-trade rules (RGCE).
- Specific transitional rules run through December 31, 2026 for certain documentation and for the option of filing form E15 with general contract data.
- The extension does not cancel electronic preparation. Use it to confirm with your customs broker which rule covers your operation and to get your data, contracts and dutiable additions ready.
What it is (and why it exists)
The value declaration is a statement, under oath, of the elements you used to determine the customs value of your goods: price paid, additions such as freight and insurance, related-party links with your supplier, commissions, royalties. The obligation comes from Article 59 of Mexico’s Customs Law — met on paper for years, and now operated as an electronic transmission through the foreign-trade single window (VUCEM), producing a folio that gets declared on the customs entry.
What to prepare during the extension
- The value elements of each operation: invoice, freight, insurance, and any applicable addition or deduction.
- Clarity on related parties: if you buy from an affiliate, the declaration asks expressly.
- A named owner on your team: the MVE is transmitted BEFORE clearance — discovering at vessel arrival that nobody filed it costs storage by the day.
The full step-by-step in the single window — with the system’s official screenshots — is in our guide at freightspot.com/en/resources/help/como-hacer-manifestacion-de-valor.
Mistakes that can complicate the transition
- Leaving preparation for the end. The extension buys time to build the process — not to discover at cargo arrival that data and owners were never lined up.
- Incomplete additions. Declaring the invoice value while forgetting freight or insurance produces a tax base that doesn’t match the customs entry — an instant inconsistency.
- Ignoring related-party status. Answering “not related” while buying from your parent company is a false statement under oath, with everything that implies.
- Assuming the broker “does it.” They support you, but the obligation and the signature are yours. If your operation doesn’t have the process, the process doesn’t exist.
The MVE remains a structural change in customs valuation. The new extension moves and segments the calendar; use it to validate your additions, contracts, owners and workflow with your customs broker — not to postpone them indefinitely.
Sources
SAT — Second Resolution of Modifications to the 2026 RGCE and Annexes 1 and 2, third advance version, Eleventh Transitory.
FreightSpot guide — How to file the value declaration in VUCEM, with official screenshots.
