On 1 August 2025, the Mexican Tax authority SAT announced the incorporation of the electronic format of the “Customs Value Declaration” to the Mexican Single Window for Foreign Trade (“VUCEM”), with the aim of digitizing and speeding up compliance with the obligation established in Article 81 of the Customs Law Regulations. At that time, it was determined that the electronic transmission of the Customs Value Declaration and its annexes would be required as of 9 December 2025.
Key takeaways
Update of enforceability date
In accordance with the provisions of the Fifth Resolution of the advance version of the Seventh Resolution of Amendments to the General Rules of Foreign Trade for 2025, published on the SAT's official website, it is established that the requirement to submit the Customs Value Declaration and its annexes electronically via VUCEM and attach them to the customs file will now be effective as of 1 April 2026. This means that, as of that date, those who import goods into the national territory must submit and include the Customs Value Declaration with its annexes as an electronic document linked to the import declaration, in compliance with the applicable provisions.
In more detail
Other amendments
In addition to the extension of the enforcement date, relevant changes were made to rule 1.5.1. of the Foreign Trade General Rules, particularly in the following sections:
- Section IV: It is specified that, if the customs broker or customs broker agency has not been designated as the authorized person to consult and download form E2 “Customs Value Declaration” this form and any modifications thereto must be delivered in digital format to the customs broker who performed the customs clearance.
- Section V: A new Customs Value Declaration form must be generated in VUCEM when the information is incomplete or inaccurate, and the fine established in Article 185, Section II of the Law is no longer applicable. However, it should be noted that if the modification affects the value declared in the customs declaration, it must be corrected in accordance with rule 6.1.1.
- Section VII, subsection d): The exception to the obligation to generate an electronic Customs Value Declaration is extended to include temporary imports under Article 106 of the Law. For Section II of said article, the exception applies to subsections: (a) Imports by foreign residents and used by them or their employees, except vehicles; (c) Vehicles belonging to diplomatic missions, international organizations, and Mexican foreign service officials; (d) Samples intended for promotional purposes. In Section III, the exception covers: (a) Goods for international conventions and congresses; (e) Goods under international agreements and for official use by foreign diplomatic missions on a reciprocal basis. In Section IV, the exception applies to: (b) Used household goods belonging to temporary residents and students.
We recommend reviewing these changes to identify any impact on your operations and adjusting procedures in accordance with the new provisions.
Implications and recommendations
The extension provides additional time to prepare. It is essential that companies act now to avoid risks and ensure timely compliance. Consider the following:
- Advance preparation: Start including the Customs Value Declaration in customs files today to identify areas for improvement and avoid delays when electronic transmission becomes mandatory.
- Operational impact: As of 1 April 2026, all goods imported into Mexico must have a Customs Value Declaration as an electronic document linked to the import declaration.
- Internal control: Implements communication, review, and training mechanisms for the personnel involved to determine which documents will be attached to the customs value declaration as customs value support, ensure the correct integration of documents, and reduce risks.
At Baker McKenzie, we have a team specializing in foreign trade that can advise you on interpreting these changes and implementing strategies to ensure regulatory compliance.