# Mexico’s Electronic Value Declaration Gets Another Extension: What Changes and What to Prepare in 2026

> The SAT extended the relief tied to Mexico’s value declaration: August 1 is no longer a hard cutoff. What applies through September 30, what runs through December, and what to prepare.

Source: https://www.freightspot.com/en/blog/nueva-prorroga-manifestacion-valor-electronica-2026 · Updated: 2026-08-01 · Publisher: FreightSpot

## 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.

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