Mexico Phases In the Electronic Value Manifest: The Dates by Customs Regime and What to Prepare
On September 30, 2026, Mexico’s tax authority, SAT, published the first anticipated version of the Third Ruling of Modifications to the 2026 General Foreign Trade Rules (RGCE) and its Annex 22. On October 2, SAT, the National Customs Agency (ANAM), and the Digital Transformation and Telecommunications Agency (ATDT) confirmed the change in Joint Communiqué 60-2026. Together they replace the single October 1 enforcement date for the Electronic Value Manifest, known in Spanish as the Manifestación de Valor Electrónica or MVE, with a staggered schedule.
This post covers the new dates, how the requirement got here, what the MVE is, and what to prepare.
The new schedule
Importers can keep using the current process through October 31, 2026. That includes the traditional paper E2 form, and electronic transmission through the Digital Window (VUCEM) is optional. From November 1, mandatory transmission begins, and the start date depends on the customs regime the goods are destined to.
Goods destined to manufacturing, processing, or repair within a bonded facility start on November 1, 2026. Strategic bonded facilities follow on November 15, transit of goods (in-bonds) on December 1, and bonded warehouses on December 15. Temporary importation starts on January 1, 2027, and definitive importation, the regime for goods entering Mexico for permanent use, starts on January 15, 2027.
Two cautions apply. The date follows the regime and not the product, so the same item can fall under different dates depending on how it is entered. And published summaries of the resolution do not spell out what applies to a regime in the gap between November 1 and its own start date, so confirm that with your Mexican customs broker.
The resolution is an anticipated version posted on SAT’s portal and, in the latest reports, had not yet appeared in the Diario Oficial de la Federación. Under General Rule 1.1.2, the benefits in an anticipated version apply from the moment it is posted.
How the date got here
The requirement rests on Article 59 of Mexico’s Customs Law and Rule 1.5.1 of the RGCE, which call for the value manifest and its annexes to be submitted electronically through VUCEM. Enforcement was first postponed in December 2025 to April 1, 2026, then moved to June 1, August 1, and October 1. Mexican press counts the September 30 change as the fifth postponement. When SAT first delayed it, the agency described the extension as a way to avoid a disorderly transition.
The delays move the transmission deadline, and the underlying duties stay where they were. Importers still have to prepare the value declaration and keep the documents that support the declared value. Since January 1, 2026, they also have to maintain an electronic customs file for each foreign trade operation.
What the MVE is
The MVE is a digital declaration of the customs value of imported goods. It replaces a paper form that the importer signed and the customs broker stored. The importer signs it with its e.firma and transmits it through VUCEM.
Rödl & Partner reports that SAT and ANAM will automatically compare the MVE with commercial invoices, transport documents, bank payments, the foreign trade CFDI, and sector valuation databases. The point is to detect undervaluation and inconsistencies. For importers, that means the number on the MVE has to agree with every other document in the file.
Relief measures from July
The July 31 resolution also granted two documentary facilities running through December 31, 2026. Documents already submitted under Article 36-A of the Customs Law did not need to be retransmitted, and Form E15 could be used to provide general contract information in place of full contracts or purchase orders. Check with your broker whether both carry forward under the new resolution.
What to prepare
Start by mapping each Mexican operation to the customs regime your broker declares, since that sets your date. Confirm your Mexican broker’s readiness to transmit through VUCEM and that the importer’s e.firma is current.
Then look at the documents behind the value. Invoices, contracts, payment records, and transport documents should agree on price, payment terms, and Incoterms. Mexican counsel have advised importers to review agreements with foreign suppliers so they reflect the commercial terms, price, payment conditions, Incoterms, and anything else that affects customs value. If you are the foreign supplier, expect your Mexican customer to ask for more detail than before.
We work with clients shipping to Mexico on exactly this kind of alignment. If you want help working out your regime and your timeline, reach out to your ShipTech account manager.