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By: Terry Ahtziry Cardenas Banda, attorney, internationalist, law professor, social activist, and philanthropist.
Mexico is undergoing a profound regulatory transformation in customs matters. As part of the modernization efforts led by the Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM), the Electronic Value Manifest (MVE) has become one of the most significant changes for importers. Its purpose is clear: to strengthen customs valuation controls and align the country with international standards of transparency and traceability in foreign trade.
This obligation, established in Rule 1.5.1 of the General Foreign Trade Rules 2025, marks a substantial shift in how companies document and substantiate the customs value of their goods. The MVE replaces the traditional paper-based scheme with a fully digital format submitted through the Mexican Digital Foreign Trade Window (VUCEM), with the goal of improving oversight and harmonizing procedures with other countries.
The official E2 format, published in August 2025, will be the only valid format once the requirement enters into force. Although the MVE was originally scheduled to become mandatory on December 9, 2025, the SAT announced an important extension on December 8, postponing mandatory compliance until April 1, 2026.
During the transition period, which runs until March 31, 2026, importers may continue using the traditional system or begin submitting the MVE electronically without the risk of penalties for voluntary corrections. The aim is to ensure a gradual shift and prevent disruptions in operations.
The MVE must be filed for each definitive import operation, digitally signed with an e.firma and accompanied by supporting documentation such as invoices, contracts, payment proofs, and incrementable charges. Compared to the previous scheme, the information required is much more detailed, making coordination among internal purchasing, logistics, finance, and legal departments essential. Responsibility lies entirely with the importer, and authorities may verify documentary consistency, valuation methods, and even technological elements such as transmission traceability.
Non-compliance or errors may result in fines ranging from MXN $2,330 to $3,310 per document, as well as the potential precautionary seizure of goods in cases of inconsistencies in the declared value. Moreover, incomplete documentation may trigger reviews for suspected undervaluation, leading to significant tax implications. There are, however, exceptions: returns of previously exported goods, certain IMMEX operations with OEA certification, and specific goods exempted under customs regulations.
It is essential for companies to use the transition period, up to April 2026, to conduct documentary due diligence, update ERP systems, train their personnel, and strengthen coordination with customs brokers.
The MVE is more than a technological requirement; it represents a step toward a more modern, transparent, and globally aligned customs system. On the positive side, this digitalization promotes greater order, traceability, and legal certainty in operations. On the negative side, it imposes a significant administrative burden and requires technological adaptation, which may be costly and complex, especially for companies with traditional processes or small and medium-sized businesses.
Nonetheless, those who adopt these changes early will be better positioned to operate efficiently in an increasingly digital and strictly regulated environment.
