On July 31, the Tax Administration Service (“SAT” per its Spanish Acronym) published the Third 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 Manifest in the same manner as they have been doing up to now, is extended until September 30, 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 October 1, 2026, the Value Manifest and its attachments must be submitted electronically through the Mexican Foreign Trade Portal (VUCEM per its Spanish Acronym).

However, regarding the documents that must be transmitted with the Electronic Value Manifest, an extension has been published until December 31, 2026, for attaching the documents referred to in Article 81, subsections II, III, and IV of the Regulations, provided that such documentation is transmitted in accordance with Article 36-A of the Customs Law.

In other words, the bill of lading, packing list, air waybill, or other transport documents; the document proving the origin (where applicable) and provenance of the goods; and the document evidencing the guarantee referred to in Article 36-A, subsection I, item (e) of the Law, need not be transmitted with the Electronic Value Declaration until December 31, 2026.

Furthermore, until December 31, parties importing goods into national territory may opt to submit Form E15—“information on agreements associated with the Declaration of Value”—declaring under oath the general details of the agreements related to the transaction, without the need to attach the actual agreements.

Therefore, it is important that importers that have not done so already, 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