Electronic Value Declaration

diciembre 8, 2025

Electronic Value Declaration - Mexican Customs Law Reform

As of December 9, 2025, Mexican importers must mandatorily submit the Electronic Value Declaration (e-value declaration) through the Mexican Foreign Trade Digital Window (VUCEM). This new requirement demands specific contractual documentation that many companies currently lack. The e-value declaration requirement will have significant implications for Mexican importers of record. Read all the details here:

What Does the New Regulation Establish?

Mandatory Transmission of Form E2

The Fifth Transitory Article of the General Foreign Trade Rules (RGCE) for 2025 establishes that the transmission of Form E2 “Electronic Value Declaration” (e-value declaration) will be mandatory as of December 9, 2025. This obligation is based on Article 59, Section III of the Customs Law, which requires providing a sworn declaration with elements to determine customs value.

Required Documentation under Article 81 of the Regulations

Article 81 of the Customs Law Regulations specifies the documents that must accompany the e-value declaration:

Commercial invoice
Transport documents
Proof of origin and provenance
Contracts related to the transaction of the goods
Payment receipts
Documentation of transportation, insurance, and any other related expenses

Who Must Comply?

Obligated Importers

All importers introducing goods into the national territory must comply, according to Rule 1.5.1 of RGCE 2025. The responsibility lies exclusively with the importer, who must transmit Form E2 for each foreign trade operation.

Important Exceptions

Companies with Authorized Economic Operator (AEO) status under the IMMEX industrial program enjoy special benefits under Rule 7.3.3, Section XXIV, exempting them from transmitting the declaration unless specifically required by the authority.

Critical Implementation Dates

Effective Date: December 9, 2025

Mandatory transmission begins on December 9, 2025, with no possibility of extension.

Transition Period (Not Confirmed)

According to business organizations, a transition period until March 31, 2026, has been suggested during which no fines would apply. However, there is no official statement from the authorities, creating uncertainty about this policy.

The Real Issue: Operations Without Formal Contracts

Commercial Reality Analysis

Many operations rely solely on purchase orders and commercial invoices, without “formal” contracts establishing specific terms and conditions.
These regulatory changes create an urgent need to formalize commercial relationships that historically operated without specific contractual documentation. These documents are relevant for customs authorities, as they aim to verify that the importer declares the correct customs value and thus combat undervaluation. Contracts allow authorities to confirm whether there are “additions” such as royalty payments, technical services, and, above all, verify the materiality of foreign trade operations.

However, business organizations have indicated that the Tax Administration Service (SAT) might accept purchase orders, provided the importer explains the specifics of their operations in the “observations” field of the declaration. According to the National Auto Parts Industry (INA), the authority suggests preparing “general explanatory letters” to attach to each e-value declaration. Nevertheless, this is not official information and should be taken with caution.

Risk of Operations Without Formal Contracts

Companies operating without formal contracts face:

Non-compliance with Article 81 of the Regulations

Submitting the e-value declaration without relevant supporting documentation and risk of verification actions by the authority

Potential penalties under Article 185 of the Customs Law

Possible precautionary seizure if an administrative customs procedure (PAMA) is initiated

Questions about the materiality of the operation

Consequences of Non-Compliance

Administrative Fines

Article 185, Section II of the Customs Law establishes fines for providing incomplete or inaccurate information in the value declaration.

Presumptions of Undervaluation

Lack of supporting documentation for the value of goods could lead customs authorities to initiate verification actions for presumed undervaluation, generating possible tax liabilities and penalties.

Precautionary Seizure of Goods

Non-compliance may result in precautionary seizure of goods under Article 151 of the Customs Law, causing additional storage costs and operational delays.

Immediate Actions Required

Companies must immediately audit their commercial relationships to identify:

Suppliers without formal contracts

Operations based solely on purchase orders and prepare explanatory letters

Undocumented commercial terms

Analyze valuation methods and proper selection of Incoterms

According to INA communications, authorities would accept “general explanatory letters” attached to each declaration. However, formal contracts are required for greater legal certainty, and again, there is no official statement on this point.

Strategic Recommendations

Contracts
Consider signing contracts or agreements confirming the terms and conditions of goods already shipped, providing an immediate solution for in-transit operations.

Documentation of Deferred Payments

For operations with credit payments, authorities recommend including explanations in the observations field of the declaration, justifying the temporary absence of payment receipts and supporting it with the respective contract.

Leverage AEO Benefits

IMMEX companies should evaluate obtaining AEO registration to access the exemption from transmitting value declarations.

Following upcoming developments

The Mexican Customs Agents Association (CAAAREM) issued some comments regarding the e-value declaration implementation. Particularly, CAAAREM mentioned that:

There will probably be a modification to rule 1.5.1 of the RGCE in section V, regarding fines for non-compliance.
The authorities will probably allow a hybrid scheme for importers to submit either e-value declarations or the traditional paper declarations until March 31, 2026.
There will possibly be working groups between authorities and importers to publish frequently asked questions, as well as to make improvements to the system.

Call to Action

The implementation of the e-value declaration represents a fundamental change in Mexican foreign trade operations. Companies lacking the required contractual documentation face significant operational and legal risks.

It is worth noting that e-value declaration information will become part of the electronic foreign trade file. Time is critical. The December 9, 2025, deadline allows no delays.