The value declaration (manifestación de valor) is the statement, made under oath, in which the importer provides the elements used to determine the customs value of its goods in Mexico. It is required by Article 59, section III, of the Customs Law, and today it is filed electronically (MVE).
How the electronic value declaration is filed
Under Rule 1.5.1 of the 2026 General Foreign Trade Rules, form E2 “Manifestación de Valor” is transmitted through the Digital Single Window, one per operation, and its e-document number is declared on the pedimento. The importer can authorize its customs broker by tax ID to consult it, and must keep it as part of its records.
When the MVE becomes mandatory
Its start date was postponed several times in 2026. The latest version, published by the SAT on September 30, 2026 as an advance release of the Third Amendment to the 2026 General Foreign Trade Rules, phases it in by customs regime:
| Regime | Mandatory from |
|---|---|
| Processing, transformation or repair in a bonded facility | November 1, 2026 |
| Strategic bonded facility | November 15, 2026 |
| Transit | December 1, 2026 |
| Bonded warehouse | December 15, 2026 |
| Temporary import | January 1, 2027 |
| Definitive import | January 15, 2027 |
Since it is an advance release, the dates may change again: confirm them before each operation.
The common mistake
Leaving the value declaration to the customs broker as if it were the broker’s filing. The importer signs it under oath and is responsible for the declared value. If the price is low compared to the estimated price, a customs guarantee account may be needed.
Want to reach the MVE with your operations in order? With OptiChina we prepare the value documentation from origin.
Sources: Customs Law (Ley Aduanera), Art. 59(III); 2026 General Foreign Trade Rules (RGCE), Rule 1.5.1; Third Amendment to the 2026 RGCE, SAT advance release, Sep 30, 2026. Current as of October 14, 2026.
