On December 8, 2025, the Mexican Tax Administration Service (SAT) published the Official Communiqué No. 65/2025, together with the Seventh Resolution amending the Foreign Trade General Rules for 2025 (Second advance version), establishing an extension and a transitional regime applicable to the Electronic Customs Value Declaration (MVE).
1. Deferral of mandatory Enforceability
The SAT announced that the mandatory submission of the Electronic Customs Value Declaration through the Mexican Foreign Trade Portal (“VUCEM”), originally scheduled to become enforceable on December 9, 2025, will now be enforceable as of April 1, 2026.
2. Transitional regime (applicable through March 31, 2026).
Pursuant to Transitory Article Fifteen, added to the Foreign Trade General Rules, until March 31, 2026, importers may comply with the obligation set forth in Article 59, section III of the Mexican Customs Law and Rule 1.5.1. under either of the following modalities:
• Filing of the Electronic Customs Value Declaration through VUCEM; or
• Compliance under the traditional customs value declaration filing, as was previously performed.
3. Non-penalized corrections during the transition phase
The 65/2025 Communiqué additionally provides that, for companies already using the Electronic Customs Value Declaration, the information transmitted may be amended voluntarily, without the assessment of monetary penalties, provided that such amendments relate to incomplete or inaccurate information.
The amendment to Rule 1.5.1. of the Foreign Trade General Rules also confirms that, when the information declared or the documentation attached to Form E2 “Value Declaration” is incomplete or incorrect, a new form must be generated through the VUCEM.
4. Key Considerations.
Although the authority has deferred the effective date of enforceability of the Electronic Customs Value Declaration, the obligation to correctly declare the customs value of the goods remains in force, and the new electronic framework will continue to be the definitive standard as of April 1, 2026.
It is advisable for importing companies to use this transitional period to:
• Adjust internal processes;
• Strengthen documentary files; and
• Align purchasing, finance, logistics and foreign trade departments with the new electronic framework.
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We hope you find this information useful. Should you have any questions or require further clarification regarding any aspect of this article, please do not hesitate to contact a member of our Foreign Trade and Customs Practice Group.
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