Through a new notice, Mexico’s Tax Administration Service (SAT), the National Customs Agency of Mexico (ANAM), and the Agency for Digital Transformation and Telecommunications (ATDT) announced new dates for the entry into force of the obligation to file the Electronic Value Manifest (MVE).
In this regard, as of November 1, 2026, the filing of the MVE through the Single Window for Foreign Trade Procedures (VUTCE) will be implemented gradually, depending on the customs regime under which the goods are entered into Mexico, according to the following schedule:
- Processing, transformation, or repair at strategic bonded warehouse: November 1, 2026.
- Strategic bonded warehouse: November 15, 2026.
- Transit of goods: December 1, 2026.
- Bonded warehouse: December 15, 2026.
- Temporary import: January 1, 2027.
- Permanent import: January 15, 2027.
Additional compliance relief measures
The authorities have announced the following measures to facilitate compliance with this obligation, such as: it will not be necessary to transmit through the VUTCE website, the transportation documents for the goods, the certificate of origin, or the document evidencing the guarantee provided through a customs guarantee account, provided that such documents are attached to the corresponding customs entry (pedimento).
In addition, companies will be allowed to submit a form with general information on the contracts associated with the MVE, without having to individually transmit each contract through the VUTCE.
Key considerations
The announced modifications are intended to provide importers with additional time to adjust their internal processes and establish a gradual implementation of the MVE, while also introducing measures aimed at simplifying compliance with this obligation.
In this context, companies engaged in foreign trade operations should review their processes, systems, and documentation related to the MVE in order to identify and implement any necessary adjustments based on the applicable customs regime and the corresponding implementation schedule.
At Cuesta Campos, we can assist companies in complying with the applicable requirements and obligations.
Contact
Alejandro Martínez
Ana Victoria Parra
THE FOREGOING IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS REGARDING THE SUBJECT MATTER DESCRIBED ABOVE. THIS DOCUMENT RELATES ONLY TO LAWS APPLICABLE IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO PROVIDE ACCURATE INFORMATION, WE ASSUME NO RESPONSIBILITY FOR ERRORS OR OMISSIONS. NOTHING HEREIN CONSTITUTES LEGAL, ACCOUNTING, OR OTHER PROFESSIONAL ADVICE.
