Update of enforceability date
In the advance version of the Seventh Resolution of Amendments to the Foreign Trade General Rules for 2025 (FTGR), published on the SAT's official website, the SAT provided that the requirement to submit the Customs Value Declaration and its annexes electronically via Single Window for Foreign Trade (VUCEM) and attach them to the customs file will now be effective as of 1 April 2026.
This means that, as of that date, importers will need to submit and include the Customs Value Declaration with its annexes as an electronic document linked to the import entry ("pedimento").
Other amendments
In addition to the extension of the enforcement date, relevant changes were made to rule 1.5.1 of the FTGR, particularly in the following sections:
- Section IV: If the importer did not designate the customs broker or customs brokerage agency as authorized 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when the information is incomplete or inaccurate, and the fine set in Article 185, Section II of the Customs Law will no longer applicable. However, if the modification affects the value declared in the customs entry, it must be rectified in accordance with rule 6.1.1 of the FTGR.
- Section VII, subsection d): The exception to the obligation of generating an electronic customs value declaration is extended to include temporary imports referred to in the following sections of Article 106 of the Customs Law: Section II subsections a) those made by residents abroad, used directly by them or by persons with whom they have an employment relationship, c) vehicles belonging to foreign diplomatic and consular missions (among others) and d) samples intended to promote goods); Section III subsections a) those intended for international conventions and congresses and e) goods provided for by international agreements to which Mexico is a party, as well as those for official use of foreign diplomatic and consular missions when there is reciprocity) and Section IV subsection b) Household goods of used merchandise.
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 for importers to prepare. It is essential that companies act now to avoid risks and ensure timely compliance. Consider the following:
- Advance preparation: Even when this obligation was already in place, start including the Customs Value Declaration and its annexes 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 with its annexes as an electronic document linked to the import declaration.
- Internal control: Implement communication, review, and training mechanisms for all the personnel involved, to determine which documents will be attached to the customs value declaration as support of the customs value declared in each import transaction, 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.
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Sofía Bonilla, Intern, has contributed to this legal update.
