Executive Summary: The Mexican Tax Administration Service (SAT) announced modifications to the General Rules for Foreign Trade (RGCE) for 2026 that postpone the mandatory implementation of the Electronic Value Declaration (E2 form) and establish temporary relief measures for importers. Specifically: the obligation to transmit the Electronic Value Declaration (EVD) through the Digital Window is extended until September 30, 2026; certain accompanying documents already submitted as electronic attachments to the customs declaration do not need to be resubmitted until December 31, 2026; and until that same date, contracts or purchase orders may be replaced by the E15 form. These measures allow companies to complete the implementation of their processes and systems before the EVD becomes mandatory.
On July 31, 2026, the Tax Administration Service (“SAT”) published the “Third Advance Version of the Second Resolution of Amendments to the General Rules on Foreign Trade for 2026 and its Annexes 1 and 2,” as well as the “First Amendment to Annex 1 of the RGCE for 2026.” Regarding the declaration of value, the following is relevant:
(i) FACILITIES
The Second Resolution again amends the Eleventh Transitory Provision of the RGCE for 2026 and postpones the mandatory nature of the Electronic Value Declaration (“MVE”): in addition to granting two (2) documentary facilities:
Term
Assumption
Ease
Until the 30 of September of 2026
To the obligation to transmit the Electronic Declaration of Value (E2 format) through the Digital Window for each import.
New extension: the declaration of value can still be prepared in the traditional scheme.
Until the December 31 of 2026
The documents accompanying the declaration of value: transport documents (e.g. bill of lading, air waybill or others); certificate or document that proves the origin and provenance of the goods, as well as the document that proves the guarantee constituted by means of a customs guarantee account.
They do not need to be retransmitted along with the declaration of value when they have already been sent through the Digital Window as electronic attachments to the customs declaration, which is the ordinary way of customs clearance.
Until the December 31 of 2026
Contracts or purchase orders related to the transaction operation of the goods.
Instead of transmitting the complete contracts, you can present the E15 format with your general information: (i) Folio; (ii) subscription date; (iii) parts; (iv) object, whether it be provision of services, alienation or other, as well as a brief summary; (v) consideration, including amount, form and terms of payment, as well as currency; and (vi) Validity. The form is signed under oath and as many sections as there are contracts can be added.
In light of the above, we recommend that our clients take advantage of the extension granted by the authorities to complete the implementation of the processes and systems necessary to properly comply with the obligation to transmit the MVE, once it comes into effect.
