Market Intelligence
Mexico Customs Barriers Import Regulations

Mexico Customs Valuation Enforcement

Starting June 1, 2026, shipments to Mexico may be delayed if U.S. export documentation does not align with a new mandatory Electronic Value Manifest filed by Mexican importers prior to entry.

Mexico requires importers to submit an Electronic Value Manifest (Manifestación de Valor Electronica, MVE) through the Digital Window for Mexican Foreign Trade (VUCEM) prior to the entry of goods into Mexico. The MVE includes declared customs value, Incoterms, payment terms, contracts, and proof of payment. The Mexican Tax Administration Service (SAT) uses this information for pre-clearance valuation verification. This requirement supports SAT’s efforts to strengthen valuation control, improve transaction traceability, and address risks related to undervaluation and tax evasion.

Current Status
Mandatory enforcement begins June 1, 2026, following the SAT extension published March 31, 2026. A transition period runs through May 31, 2026, during which alternative submission methods are accepted and penalties for electronic transmission are suspended. Starting June 1, 2026, non-compliance or inaccurate submissions carry fines of up to MXN 106,970 per transaction under the Mexico’s Customs Law.

Exemptions
Certified importers with IMMEX program and a valid Authorized Economic Operator (OEA) certification are exempt from pre-import MVE transmission. These companies maintain the MVE dossier and provide it to SAT upon request. The exemption does not apply to IMMEX services companies or entities holding only VAT certification.

Relevance to U.S. Exporters
U.S. exporters supply the primary documentation required for an importer’s MVE filing. 

Required documents include:  

  • Commercial invoices with precise valuation.  
  • Formal sales contracts or purchase agreements.  
  • Proof of payment (wire transfers or credit instruments).  
  • Detailed Incoterm definitions.

Inconsistencies between U.S. export documentation and the Mexican importer’s MVE may result in the holding of shipments, customs audits, or entry delays. This requirement impacts exporters in the electronics, machinery, automotive parts, chemicals, metals, and industrial equipment sectors.

Supply Chain Impact
The MVE review process can disrupt just-in-time delivery schedules. Incomplete or mismatched documentation increases the importer’s risk profile and leads to higher inspection rates.

Mexico is currently in transition as importers adapt to a technically more complex process. 

Customs brokers remain accountable for documentation failures and are already requesting additional supporting documents from U.S. exporters.  Mismatched documentation has already caused delays and holds on U.S. exports to Mexico. 

U.S. exporters should align documentation with their Mexican customers before shipment and coordinate closely with customs brokers to ensure consistency.  

U.S. Commercial Service in Mexico can assist U.S. exporters in identifying relevant resources and navigating Mexico customs compliance requirements. 

For questions, please email: Manuel.Velazquez@trade.gov with the subject line: Mexico Customs Valuation Enforcement