April 6, 2026
Mexico’s Tax Administration Service (Servicio de Administración Tributaria SAT) published Communication No. 23/2026 on March 31, 2026, announcing an extension of the deadline for the entry into force of the Electronic Customs Value Declaration (Manifestación de Valor Electrónica – MVE) until June 1, 2026. This obligation must be fulfilled through Mexico’s Single Window for Foreign Trade (Ventanilla Única de Comercio Exterior – VUCEM). The extension was formalized through the publication of the advance version of the First Resolution of Amendments to the General Foreign Trade Rules for 2026 (RGCE).
It is important to recall that the obligation to electronically transmit the customs value declaration, pursuant to Article 59, Section III of the Mexican Customs Law and Rule 1.5.1. of the General Foreign Trade Rules, has been in effect since December 9, 2025. However, the authorities have granted an additional grace period, now extended until May 31, 2026, during which failure to submit the declaration through VUCEM will not be subject to penalties.
This extension does not eliminate the substantive obligation: importers must still maintain the customs value declaration in applicable cases in accordance with the applicable regulations. What has been deferred is solely the enforceability of its electronic transmission.
We recommend using these additional two months to review customs valuation procedures, train operational teams, and coordinate with foreign suppliers to ensure the timely availability of the information required to comply with this obligation as of June 1, 2026.
Our Foreign Trade and Customs team remains available to assist you with the proper implementation of this requirement.
Sincerely,
Sergio Barajas
Gustavo Guillén
Alberto Sandoval
Estefanía Martínez