{"id":1849,"date":"2026-08-04T13:42:18","date_gmt":"2026-08-04T13:42:18","guid":{"rendered":"https:\/\/cmgdlaw.com\/?p=1849"},"modified":"2026-08-04T14:41:53","modified_gmt":"2026-08-04T14:41:53","slug":"update_electronic_value_manifest","status":"publish","type":"post","link":"https:\/\/cmgdlaw.com\/_es\/update_electronic_value_manifest\/","title":{"rendered":"Nueva pr\u00f3rroga para la manifestaci\u00f3n de valor electr\u00f3nica: 1 de octubre, 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1849\" class=\"elementor elementor-1849\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad06335 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad06335\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 700 10\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eec409a\" data-id=\"eec409a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-586bf83 elementor-widget elementor-widget-spacer\" data-id=\"586bf83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3126c10 elementor-widget elementor-widget-image\" data-id=\"3126c10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"350\" height=\"393\" src=\"https:\/\/cmgdlaw.com\/wp-content\/uploads\/2022\/10\/cmgd_logo.png\" class=\"attachment-large size-large wp-image-40\" alt=\"\" srcset=\"https:\/\/cmgdlaw.com\/wp-content\/uploads\/2022\/10\/cmgd_logo.png 350w, https:\/\/cmgdlaw.com\/wp-content\/uploads\/2022\/10\/cmgd_logo-267x300.png 267w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8097b9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8097b9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-742f818\" data-id=\"742f818\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-238821a\" data-id=\"238821a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7144724 elementor-widget elementor-widget-heading\" data-id=\"7144724\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our staff remains at the forefront of the evolution of regulations that affect our clients\u2019 businesses.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-01a6c8a\" data-id=\"01a6c8a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-368e368 elementor-widget elementor-widget-spacer\" data-id=\"368e368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-74b8f95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74b8f95\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5acee58\" data-id=\"5acee58\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35bfd83 elementor-widget elementor-widget-spacer\" data-id=\"35bfd83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-926e139 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"926e139\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d440a60\" data-id=\"d440a60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a0d87c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4a0d87c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BOLETINES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b7c538 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b7c538\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b071fe7 elementor-widget elementor-widget-text-editor\" data-id=\"b071fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ago, 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-072f811 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"072f811\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cmgdlaw.com\/_es\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CMGDLAW.COM<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-71a6458\" data-id=\"71a6458\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e53f1c elementor-widget elementor-widget-heading\" data-id=\"5e53f1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nueva pr\u00f3rroga para la manifestaci\u00f3n de valor electr\u00f3nica: 1 de octubre, 2026 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0ee894 elementor-widget elementor-widget-text-editor\" data-id=\"a0ee894\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On July 31, the Tax Administration Service (\u201c<em><u>SAT<\/u><\/em>\u201d <em>per its Spanish Acronym<\/em>El pasado 31 de julio, el Servicio de Administraci\u00f3n Tributaria (\u201cSAT\u201d) public\u00f3 la Tercera Versi\u00f3n Anticipada de la Segunda Resoluci\u00f3n de Modificaciones a las Reglas Generales de Comercio Exterior para 2026 y Anexos 1 y 2 (\u201cRGCE\u201d), mediante la cual se reform\u00f3 el Transitorio D\u00e9cimo Primero de dichas reglas.<em>RGCE<\/em>\u201d <em>per its Spanish Acronym<\/em>), through which the Eleventh Transitory Provision of such Rules was amended.<\/p>\n<p>Con esta modificaci\u00f3n, se ampl\u00eda hasta el 30 de septiembre de 2026, el plazo durante el cual los importadores podr\u00e1n seguir cumpliendo con sus obligaciones relacionadas con la Manifestaci\u00f3n de Valor en la misma forma en que lo han venido haciendo hasta ahora, conforme al art\u00edculo 59, fracci\u00f3n III de la Ley Aduanera y la regla 1.5.1. de las RGCE para 2026, es decir, utilizando el formato en papel.<\/p>\n<p>Lo anterior significa que, a partir del 1 de octubre de 2026, se deber\u00e1 transmitir electr\u00f3nicamente la Manifestaci\u00f3n de Valor a trav\u00e9s de la Ventanilla \u00danica de Comercio Exterior Mexicana (VUCEM).<\/p>\n<p>Sin embargo, con respecto a documentos que se deben transmitir junto con la Manifestaci\u00f3n de Valor Electr\u00f3nica, se public\u00f3 pr\u00f3rroga hasta el 31 de diciembre de 2026 para anexar los documentos a que se refiere el art\u00edculo 81, fracciones II, II y IV del Reglamento, siempre que dicha documentaci\u00f3n se transmita conforme al art\u00edculo 36-A de la Ley Aduanera.<\/p>\n<p>Es decir, el conocimiento de embarque, lista de empaque, gu\u00eda a\u00e9rea o dem\u00e1s documentos de transporte; el documento que compruebe el origen cuando corresponda, y de la procedencia de las Mercanc\u00edas y, el documento en el que conste la garant\u00eda a que se refiere el inciso e), fracci\u00f3n I del art\u00edculo 36-A de la Ley no se deber\u00e1n transmitir con la Manifestaci\u00f3n de Valor Electr\u00f3nica hasta el 31 de diciembre de 2026.<\/p>\n<p>Asimismo, hasta el 31 de diciembre quienes introduzcan mercanc\u00edas a territorio nacional podr\u00e1n optar por transmitir el formato E15 \u201cinformaci\u00f3n de contratos asociados a la Manifestaci\u00f3n de Valor\u201d en el que declaren bajo protesta de decir verdad los datos generales de los contratos relacionados con la transacci\u00f3n, sin la necesidad de anexar los propios contratos.<\/p>\n<p>Por ello, es importante que los importadores que no lo hayan hecho todav\u00eda, aprovechen esta oportunidad para revisar sus procesos internos, validar la informaci\u00f3n utilizada para determinar el valor en aduana y confirmar que cuentan con la documentaci\u00f3n necesaria, para reducir contingencias operativas y facilitar la adaptaci\u00f3n a los nuevos requerimientos una vez que resulten plenamente exigibles.<\/p>\n<p><span style=\"font-size: 16px;\">Cualquier duda con respecto a este bolet\u00edn debe ser dirigida a:<\/span><\/p>\n<p><strong>Karin <span style=\"color: #000000;\">Wall<\/span><\/strong><br \/><strong>kwall@cmgdlaw.com<\/strong><\/p>\n<p><strong>Fernanda <span style=\"color: #000000;\">Rubio<\/span><\/strong><br \/><strong>fra@cmgdlaw.com<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>On July 31, the Tax Administration Service (\u201cSAT\u201d per its Spanish Acronym) published the Third advanced version of the Second Resolution of Amendments to the General Foreign Trade Rules for 2026 (\u201cRGCE\u201d per its Spanish Acronym), through which the Eleventh Transitory Provision of such Rules was amended.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_theme","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1849","post","type-post","status-publish","format-standard","hentry","category-foreign_trade"],"_links":{"self":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/comments?post=1849"}],"version-history":[{"count":9,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1849\/revisions"}],"predecessor-version":[{"id":1859,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1849\/revisions\/1859"}],"wp:attachment":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/media?parent=1849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/categories?post=1849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/tags?post=1849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}