On December 8th, 2025 SAT informed through Communication 65/2025 that the transmission of the Electronic Value Manifest “EVM” through Digital Platform VUCEM was extended from December 9th, 2025 to April 1st, 2026 in order to allow companies to be better prepared for said change.

Until March 31st, 2026 companies can choose to either continue filing their Value Manifests as before or use the EVM. However, the obligation of filing the correct customs value prevails under either scenario.

Further, importers who file the EVM prior to April 1st, 2026 can correct any errors found in the completion of the MVM during this transition period, without paying fines.

We recommend that when ready, your company transmit at least some trial EVMs in order to ensure that you are familiar with the platform and have no problems uploading the MVM and all the supporting documents.

Please bear in mind that the EVM must be supported by a documentary file that substantiates the declared customs value. The following documents must be included:

1. Commercial invoice reflecting the “price paid” or the “payable price.”
2. Proof of payment, such as a copy of the bank transfer, or the letter of credit to substantiate the actual price paid.
3. International sales contract, with clauses that clearly describe price terms, payment conditions, currency, additions to value (freight, insurance, commissions, royalties, etc.), and any other element that affects the customs value of goods.
4. Transportation documents, including bill of lading or air waybill, to evidence logistics-related costs.
5. Certificate of origin, in cases where it is necessary to prove the country of origin.
6. Other additions to customs value, such as freight invoices, insurance, royalties, commissions, etc.

Document retention: The EVM and all supporting documents must be kept in digital format for at least five years, in accordance with Article 30 of the Federal Tax Code (CFF).

Risks of Non-Compliance or Incomplete Documentation

• If the information or supporting documents are incomplete or contain errors, a new EVM must be generated through VUCEM. In such cases, the D9 electronic form must also be submitted to pay the corresponding fine.
• If the correction modifies the value declared on the customs entry (pedimento), the pedimento must be corrected pursuant to Rule 6.1.1.
• Certain exceptions apply, such as specific cases involving temporary imports or returns of exported goods, as provided by the relevant regulations.

We would be pleased to offer our support to ensure your company complies with these new requirements efficiently and securely:

• Reviewing the methods used for determining the customs value of your imports and the correct completion of the EVM.
• Drafting or reviewing your international sales contract to ensure it contains the clauses required to support the Value Manifest accordingly (price, payment terms, additions to value, currency, delivery terms, etc.).
• Preparing a declaration letter detailing how the goods are paid and under what terms, to comply with the proof of payment requisite, when needed to support the price paid.
• Advisory services to structure the full documentary file to be attached to the Value Manifestation (invoices, contracts, payment proof, transport documents, certificates of origin, etc.).
• Support in the event pedimento corrections are needed or audits, including the issuance of new EVMs or legal defense before the authorities.

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

Karin Wall
kwall@cmgdlaw.com