In brief
The obligation to electronically transmit the Value Manifestation and its annexes through the Digital Window (VUCEM) derives from Article 59, section III of the Customs Law, together with Article 81 of its Regulations and rule 1.5.1 of the General Rules of Foreign Trade for 2026 (“RGCE 2026”). This obligation has been subject to several extensions and adjustments in recent years, and although it had previously been established that full enforceability of the electronic Value Manifestation would take place between 2025 and 2026, the authority has issued new adjustments once again modifying the applicable deadlines and requirements.
In depth
Update on the enforceability date
Through the publication on 31 March 2026, of the advance version of the First Resolution of Amendments to the RGCE 2026, it is established that importers may continue complying with the obligation to submit the Value Manifestation using Form E3 “Manifestación de Valor” until 31 May 2026. Consequently, as of 1 June 2026, the electronic transmission of the Value Manifestation through VUCEM will become fully enforceable, once again postponing the implementation date and extending the period during which traditional mechanisms may be used throughout the first half of 2026.
Other relevant changes to Rule 1.5.1 of the RGCE 2026
The advance version also incorporates adjustments that broaden the scenarios in which importers will not be required to prepare and transmit the Value Manifestation in electronic format. Among the new scenarios for temporary imports with a one‑year stay period are those intended for cultural or sporting events, film equipment used in the film industry, test vehicles, as well as goods intended for research purposes.
Likewise, operations processed through the complementary consolidated Mexican Customs Declaration Document (pedimentos) are exempted from the obligation to electronically transmit the Value Manifestation.
Additionally, it is specified that in operations where the introduction of goods is carried out through a customs document other than the Mexican Customs Declaration Document (such as consolidated notices), the information and documentation related to the declared value must be provided when required by the customs authority.
Implications and recommendations
Although the extension grants additional time, it is important for companies to use this period to adjust their internal processes, documentation, and control systems related to customs valuation by implementing the following:
- Take advantage of the extension to strengthen processes
Use the transition period until 31 May 2026 to identify areas for improvement in the integration and transmission of the Value Manifestation and its annexes. - Verify operations that qualify for the new exceptions
The expansion of exempt scenarios may reduce operational burdens for certain industries (for example, those involving test vehicles, goods intended for cultural or sporting events, etc.). - Audit‑ready documentation
In operations where electronic transmission is not required, the value documentation must be submitted upon request by the authority; therefore, maintaining robust and accessible records will be essential. - Electronic customs file
Although the obligation to electronically transmit the Value Manifestation through VUCEM has once again been postponed, since 1 January 2026, importers are required to maintain electronic customs files for each foreign trade operation, which must include all documents referred to in Article 59, section V of the Customs Law.
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Ana Paula Fuentes, Law Clerk, has contributed to this legal update.