On March 30, 2026, the Tax Administration Service (SAT for its acronym in Spanish) published the "FIRST RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2026 - FIRST ADVANCED VERSION", through which Rule 1.5.1, Section VII, subsections d) and e) of the Foreign Trade Rules (RGCE for its acronym in Spanish) for 2026 and the Eleventh Transitory Provision of the RGCE for 2026 were amended, as outlined below:

Rule 1.5.1, Section VII – The preparation and transmission of the E2 “Manifestation of Value” form, contained in Annex 1 and its annexes through the Digital Window, will not be required in the following cases:

• Subsection d): Specifically for cases related to temporary imports under Article 106 of the Customs Law, Section II, Subsections a), c), and d) (those made by residents abroad, vehicles for diplomatic and consular missions, samples and sample collections), Section III (international conventions and congresses, cultural and sporting events, test vehicles, goods intended for research), Section IV, Subsection b) (household goods).
• Subsection e): Complementary global customs declaration, as referred to in Rule 6.2.1 of the RGCE. For operations in which the introduction is conducted using a customs document other than the customs declaration, or in which transmission as referred to in Rules 1.9.16 and 1.9.17 (Individual and Consolidated Acknowledgment Numbers) is not required, the corresponding information and documentation regarding the declared value of the goods must be provided upon request by the customs authority, in accordance with Article 59, Section III, first paragraph of the Law.

The Eleventh Transitory Provision of RGCE for 2026, published on December 27, 2025, which relates to the entry into force of these provisions, has been amended to extend the effective date until May 31, 2026.

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.