Mexico extends deadline for electronic customs value filing
Date of publication: August 4, 2026.
Mexico has extended the deadline for mandatory use of the Electronic Customs Value Declaration (Manifestación de Valor Electrónica or MVE) until October 1, 2026. Until September 30, 2026, importers may continue to meet the customs-value requirements under the transitional rules that applied in 2025.
Mexico's Customs authority, SAT, has also provided temporary documentation relief through December 31, 2026. During this period, importers are not required to transmit certain valuation-supporting documents normally required under Article 81, sections II, III, and IV of the Customs Law Regulations, provided those documents are transmitted in accordance with Article 36-A of the Customs Law.
For contracts associated with the customs value of imported goods, importers may submit Form E15, "Information on Contracts Associated with the Manifestation of Value," instead of transmitting the complete contracts. Form E15 requires general contract information, such as the parties, date, purpose, consideration, payment terms, currency, and term. It must be submitted through Ventanilla Digital together with the corresponding E2 Manifestación de Valor.
Importers must still retain the underlying contracts and provide them to Mexican Customs if requested. The extension and temporary filing relief do not reduce Customs' focus on customs valuation compliance.
Customer takeaway
: Companies should use the period before October 1, 2026 to finalize their MVE filing processes, confirm that E2 and E15 submissions can be made through Ventanilla Digital, and maintain complete customs-valuation and contract records for potential audit or review.For information on how ONESOURCE Global Trade solutions can help with your trade compliance needs, contact your Account Manager or Customer Success Manager.