The Mexican Tax Administration Service (“SAT”) published the Third Advance Version of the Second Resolution of Amendments to the General Foreign Trade Rules for 2026, extending the transition period for the implementation of the Electronic Value Declaration (“MVE,” for its acronym in Spanish).
Under the amendment, importers may continue using the current procedure through September 30, 2026. Unless a further extension is announced, the new electronic process will become mandatory on October 1, 2026.
The extension does not eliminate the obligation to prepare the value declaration or retain the documents supporting the customs value declared.
The amendment also introduces two temporary measures available through December 31, 2026:
- Importers will not be required to retransmit through the MVE certain documents that have already been submitted under Article 36-A of the Customs Law.
- Importers may use Form E15 to provide general information regarding the contracts associated with their import transactions.
Regarding contracts, this temporary measure does not replace the obligation to maintain complete agreements and retain them as supporting documentation. Importers should therefore continue reviewing and formalizing their agreements with foreign suppliers to ensure that they properly reflect the commercial terms, price, payment conditions, applicable Incoterms, and any other elements that may affect the customs value.
The resolution is an advance version published on the SAT’s website. Its publication in the Federal Official Gazette should continue to be monitored.
Recent Comments