SAT (Mexico’s tax and customs authority), ANAM (Mexico’s national customs agency), and CAAAREM (Mexico’s national customs broker association) released several important updates on June 2nd and 3rd, 2026 regarding the implementation timeline of the Manifestación de Valor Electrónica (MVE) process in Mexico.

What is the Manifestación de Valor (MV/MVE)?
The Manifestación de Valor is the customs valuation declaration used to support how the importer determines the declared customs value of merchandise imported into Mexico. The process is intended to provide Mexican customs authorities with the commercial and valuation information supporting the import transaction.

The MVE initiative is part of Mexico’s continued effort to digitalize customs compliance processes through VUCEM (Ventanilla Única de Comercio Exterior Mexicana), Mexico’s electronic “single window” foreign trade platform used for the electronic processing of customs and trade documentation.

Key Updates Announced:

• Mandatory electronic transmission of the MVE through VUCEM has been postponed until August 1st, 2026.
• Mexican customs authorities also announced expanded operating hours at customs locations to help support cargo processing and customs clearance activities during the transition period.
• Multiple industry notices issued by CAAAREM referenced ongoing VUCEM slowdowns, TIME OUT errors, and E-document upload issues, indicating the electronic platform continues to undergo implementation and stabilization adjustments.

Current Scope of MVE Requirements
Based on the information released to date, the MVE process continues to appear focused primarily on customs valuation compliance and supporting commercial documentation, including:

• Declared customs value
• Commercial invoice information
• Incoterms and payment terms
• Incrementables (dutiable/ non dutiable charges) when applicable (freight, insurance, commissions, royalties, assists, tooling, packing, etc.)
• Related-party information, when applicable
• Supporting valuation documentation

Supporting Documentation Considerations
One of the primary objectives of the MVE process is to strengthen customs valuation support and improve traceability of the declared transaction value. As a result, companies should expect increased focus on maintaining complete and supportable valuation records tied to imported merchandise.

Examples of supporting valuation documentation may include:

• Commercial invoices
• Proof of payment or wire confirmations
• Purchase orders and sales contracts
• Freight and insurance invoices
• Royalty or license agreements
• Assist/tooling documentation
• Intercompany agreements
• Transfer pricing support documentation
• Valuation worksheets and supporting calculations
• Related commercial correspondence supporting the transaction structure

Particular attention should be given to transactions involving:

• Related-party imports
• IMMEX operations
• Royalties or license fees
• Assists or customer-supplied materials
• Non-standard commercial structures
• Temporary or non-sale transactions
• Transactions where freight or other dutiable and non-dutiable charges impact customs value

Why This Matters
The transition to the electronic MVE process represents another significant step in Mexico’s continued customs digitalization efforts. Importers, exporters, customs brokers, and logistics providers should use the implementation extension period to review internal valuation processes, supporting documentation practices, and VUCEM readiness.

Bottom Line
While the mandatory implementation timeline has been extended, Mexican customs authorities continue moving toward broader digitalization and enhanced customs valuation compliance controls. Companies should use this additional transition period to review operational readiness, valuation methodologies, and supporting documentation procedures prior to full implementation.

RIM logistics, ltd., together with our team of Mexican Customs Compliance experts, will continue monitoring updates from the relevant Mexican Authorities as implementation progresses.

For questions regarding how these changes may impact your Mexico import operations, please contact your local RIM representative.