Mexico's Manifestación de Valor: Dec 9 2025 Compliance Guide

Mandatory Starting December 9 Effective December 9, 2025 , Mexico’s Manifestación de Valor (MV) transitions from a paper or internal record to a mandatory electronic filing before customs clearance . This change, established under the General Rules of Foreign Trade (RGCE) 2025 , is designed to improve transparency, combat undervaluation, and modernize Mexico’s customs processes. At Nuvocargo , we know this new regulation can feel complex for importers. That’s why we’ve created this comprehensive, easy-to-understand guide,based on official government sources,to help you stay compliant and ahead of the curve. What Is the Manifestación de Valor? The Manifestación de Valor is a sworn declaration (“bajo protesta de decir verdad”) that importers must submit to Mexico’s customs authorities to declare the commercial value of imported goods . It ensures that the declared value matches the real transaction value and that import taxes are calculated correctly. Legal basis: Article 59, Section III of the Customs Law (Ley Aduanera) and Article 81 of its Regulations . Each MV must include: Transaction value (price paid) Incremental costs (freight, insurance, royalties, commissions, etc.) Supporting documentation: commercial invoice, proof of payment, contracts, packing list, and more. What Changes on December 9, 2025? What Changes on December 9, 2025? Starting December 9: The MV must be filed electronically through Mexico’s VUCEM portal: www.ventanillaunica.gob.mx Physical or alternative submissions will no longer be accepted. The new E2 digital format from Annex 1 of RGCE 2025 becomes mandatory. The e-document generated must be declared in the import entry (pedimento) . The importer may authorize their customs broker (by RFC) to access and download the MV and attachments. Important: According to the Fifth Transitory Article of the RGCE 2025, this obligation became enforceable 90 days after the E2 format was published on VUCEM (August 1, 2025) , making December 9, 2025 the official start date. Who Must Comply? All importers (individuals or legal entities) who carry out import operations into Mexico. Customs brokers and legal representatives must ensure compliance on behalf of their clients. Applies only to imports , not exports. Exceptions: Rule 1.5.1, Section VII of RGCE 2025 outlines specific cases where the E2 MV is not required (e.g., certain returns of previously exported goods, or OEA/IMMEX-certified companies in temporary import regimes). What You Need to Comply Essential checklist: A valid e.firma (digital signature) issued by SAT. Active registration on VUCEM. Supporting documentation: Commercial invoice. Purchase contract or order. Proof of payment. Freight, insurance, and royalty invoices. Packing list (if applicable). Familiarity with the E2 electronic format. Learn more about The Trade Shift No One Wanted, But Everyone Must Prepare For: Customs & Supply Chain Strategies to Minimize the Impact of 25% Tariffs.

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How to Submit the MV in VUCEM

1. Visit www.ventanillaunica.gob.mx
   
2. Log in with your e.firma.
   
3. Select “Manifestación de Valor” from the list of procedures.
   
4. Complete the E2 electronic form.
   
5. Upload all required supporting documents.
   
6. Sign electronically and submit.
   

VUCEM will issue an acknowledgment receipt (acuse) with a unique e-document folio, which must be declared in the pedimento before customs clearance.

What Happens If You Don’t File the MV?

• Precautionary seizure of goods (embargo precautorio).
  
• Fines and penalties under Article 185 of the Customs Law:
  
  • Omission: MXN $4,790 to $7,190 per operation.
    
  • Inaccurate data: MXN $2,330 to $3,310 per operation.
    
• Customs delays or shipment holds.
  
• Higher risk of audits by SAT or ANAM.
  

What You Can Do Now

1. Verify your access to VUCEM.
   
2. Ensure your e.firma is active and valid.
   
3. Update your importer registration with SAT.
   
4. Train your logistics or compliance team on how to complete and submit the E2 format.
   
5. Coordinate closely with your customs broker to align procedures.
   
6. Integrate a new SOP checkpoint to confirm the MV is filed before dispatch.
   
7. Digitally store the MV and attachments for 5 years (as per Article 30 of the Federal Fiscal Code - CFF).
   

Quick Guide: Before, During, and After Customs Clearance

Before clearance:

• Submit the E2 MV via VUCEM.
  
• Authorize your customs broker to access and verify it.
  
• Attach all supporting documents (invoice, freight, proof of payment, contract, etc.).
  

During clearance:

• Declare the e-document folio in the pedimento.
  
• Verify that values, supplier, currency, and Incoterms match the MV.
  

If errors occur:

• Replace the MV in VUCEM.
  
• Attach the D9 form (Article 185 fine).
  
• Rectify the pedimento if the declared value changes.
  

After clearance:

• Retain the MV and attachments digitally for 5 years.
  
• Keep them available for SAT/ANAM audits.
  

Conclusion

The new electronic Manifestación de Valor marks a major milestone in Mexico’s push toward smarter, more transparent trade compliance. Beyond a simple paperwork change, this regulation will shape how companies manage valuation and documentation across borders.

At Nuvocargo, we’re helping importers navigate these regulatory changes with clarity and confidence. Our team of trade compliance experts can help you implement the new MV workflow seamlessly,avoiding delays, reducing risk, and keeping your business moving.

Contact Nuvocargo today to learn how we can help your company stay compliant, efficient, and ahead of every customs requirement.

Legal References:

• Customs Law (Ley Aduanera), Articles 59 (III) and 185.
  
• Regulation of the Customs Law, Article 81.
  
• RGCE 2025: Rule 1.5.1 and Fifth Transitory Article.
  
• VUCEM Informative Bulletin No. 08/2025.