On 2 June 2026, the Tax Administration Service (“SAT” per its Spanish Acronym) published the second advanced version of the Second Resolution of Amendments to the General Foreign Trade Rules for 2026 (“RGCE” per its Spanish Acronym), through which the Eleventh Transitory Provision of such Rules was amended.

With this amendment, the deadline by which importers may continue to fulfill their obligations regarding the Value Manufest in the same manner as they have been doing up to now, is extended until July 31, 2026, in accordance with Article 59, Section III of the Customs Law and Rule 1.5.1 of the RGCE for 2026, that is, using the paper form.

This means that, effective August 1, 2026, the Value Manifest and its attachments must be submitted electronically through the Mexican Foreign Trade Portal (VUCEM per its Spanish Acronym).

Although the obligation to transmit the Value Manufest electronically arose with the publication of the RGCE on 24 June 2019 in the Federal Official Gazette under Rule 1.5.1, since then SAT has issued various transitory provisions in order to allow a gradual implementation and to grant additional time for the adjustment of processes and systems, both for importers and for customs authorities.

Therefore, it is important that importers seize this opportunity to review their internal processes, validate the information used to determine customs value, and confirm that they have the necessary documentation, as this will help them reduce operational contingencies and make it easier to adapt to the new requirements once they become fully enforceable.

Any questions or doubts regarding this bulletin should be directed to:

Karin Wall
kwall@cmgdlaw.com

Fernanda Rubio
fra@cmgdlaw.com