Overview
- Mexico’s tax authority postponed the mandatory electronic value declaration to June 1, 2026, formalized in a resolution amending the 2026 foreign trade rules.
- During the deferral, importers may keep using the traditional Manifestación de Valores in paper or electronic form or file the new format through VUCEM.
- The reform replaces the old value statement with a standardized online form that the importer must complete and is legally responsible for.
- Each declaration must be backed by a commercial invoice, transport documents, certificates of origin, proof of payment, and contracts, with fines of 2,330 to 3,310 pesos for errors or omissions.
- SAT says the shift to a single-window format aims to curb under‑valuation, smuggling, and tax evasion by tightening documentation and digital checks.