Electronic Value Declaration (MVE): SAT and ANAM extend the deadline to September 30, 2026

On July 31, 2026, Mexico's Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM) announced, through Joint Communiqué 53/2026, the extension —for the third time, after the obligation was originally scheduled to take effect on April 1, 2026— of the deadline to comply with the Electronic Value Declaration (Manifestación de Valor Electrónica, MVE), now to September 30, 2026, becoming mandatory as of October 1, 2026. The measure, contained in the Third Advance Version of the Second Resolution Amending the General Foreign Trade Rules (RGCE) for 2026, is intended to give foreign trade operators additional time to adjust to the new operational scheme.

Among the main points to consider are:

• What is the MVE? It allows importers to electronically submit, through the Mexican Single Window for Foreign Trade Procedures (VUTCE), information related to the customs value of goods entering Mexican territory.

  
  

• Information to review: Customs value and valuation method, the commercial transaction (invoices, contracts, proof of payment), additions to value, related-party status between buyer and seller, and traceability among the MVE, the customs entry/declaration (pedimento), commercial documentation, and accounting records.

  
  

• Facilities granted: Transport documents, certificates of origin, or guarantees will not need to be filed through the MVE, provided they are attached to the corresponding customs entry; Form E15 allows reporting general information on associated contracts without transmitting them in full through the VUTCE.

  
  

• The underlying challenge: these facilities simplify certain operational aspects, but they do not eliminate the need for sufficient documentation to support the information declared.

  
  

• Recommendation: use the additional period to verify commercial and contractual documentation, review the valuation method and additions to value, compare the MVE against customs entries and accounting records, establish internal controls, and identify and correct any inconsistencies preventively before the obligation becomes enforceable.

These two additional months should not mean two months of waiting.

At TP Legal we have a specialized team to review your particular situation and support you in the preventive review of the processes and documentation related to the MVE.