Electronic Value Declaration: mandatory transmission through VUCEM

What the Value Declaration is

The Value Declaration is the document through which the importer declares and supports the customs value of the goods it brings into the country. It allows the authority to verify that the base on which duties and taxes are paid is correct. For years it was prepared on paper or as a PDF, kept by the importer and made available to the customs broker.

What changed

The scheme moved from that static document to a mandatory electronic transmission through Mexico's Single Window for Foreign Trade (VUCEM). The declaration must be sent through that channel, prior to the clearance of the goods, and the system generates a folio number linking it to the operation. In practice, it stops being a file that is stored and becomes a filing submitted to the authority before each import.

When it becomes enforceable

The form has been available in VUCEM since August 1, 2025. The enforcement date, however, has been postponed several times: it was first set for December 2025, then moved to April, then to June and, under the joint SAT-ANAM communiqué 16-2026, set for July 31, 2026. Because it has changed more than once, it is advisable to confirm the extension in force before each operation rather than assume a fixed date.

Legal basis

The obligation rests on Article 59, section III of the Customs Law, which requires the importer to submit the value declaration and provide the elements needed to determine the customs value. The operational detail is in rule 1.5.1 of the 2025 General Rules of Foreign Trade and in the form referenced as E2 in Annex 1. The supporting documentation, namely the commercial invoice, the transport document, the proof of origin, the proof of payment and the additions under Article 65 of the Customs Law, is governed by Article 81 of the Customs Law Regulations and must be kept for five years.

What it means for the importer

The change brings forward the point at which the value information must be complete and in order. Previously the file could be assembled with some slack; now the declaration is transmitted before clearance, so any inconsistency between what is declared and the supporting documentation is exposed at the start of the operation rather than when the authority exercises its review powers. Preparing the file in advance, rather than on the fly, is how to keep a missing item from holding up a shipment or turning into a difference that is hard to justify later on.