Overview
- The Servicio de Administración Tributaria (SAT) and the Agencia Nacional de Aduanas de México (ANAM) arranged for the Manifestación de Valor Electrónica (MVE) to be submitted through the national single‑window for trade (VUTCE/VUCEM).
- The requirement was formalized in a resolution published June 2 and the SAT extended the mandatory electronic submission date to July 31, 2026 to give businesses more time to adapt.
- The MVE has been available for electronic filing since August 1, 2025 and the rule converts the import value declaration and related cost disclosures to a fully digital process.
- Under the new rule importers—not customs brokers—are the officially responsible parties for declaring the true value and associated import expenses, a change that forces firms to change workflows, digitize records and train staff.
- Some companies are using AI and new software to meet the requirement but many firms still need to digitize documents and complete staff training, which is why authorities cited a need for the deadline extension.