In accordance with bulletin 65/2025 dated December 8, 2025, issued by the SAT, and with the publication of the Seventh Resolution of Amendments to the General Foreign Trade Rules for 2025, Second Anticipated Version, which announces an adjustment to the implementation process of the Electronic Value Manifestation (MVE), the following is specified:

A period has been established up to March 31, 2026, during which companies may use both the current paper format and the MVE in VUCEM (Single Window for Foreign Trade), allowing for an orderly transition while the new model is refined.

The following rule is amended:

• Rule 1.5.1: 

Penalties for self-corrections made to the Value Manifestation are eliminated, and exceptions linked to Article 106 of the Customs Law are incorporated, including:

• • Imports of vehicles belonging to diplomatic missions and international organizations.
  • Goods destined for international conventions and congresses.
  • Samples or sample collections intended to showcase goods, provided the established requirements are met.

Additionally, the authorities reported that technical working groups will be set up with the aim of identifying improvements, simplifying requirements, preparing a frequently asked questions (FAQ) document, and ensuring that day-to-day operations are not affected by the implementation of the MVE.

Penalties and sanctions related to the Value Manifestation

Although during the hybrid implementation period no sanctions will be imposed when there is self-correction, the authorities have not exempted the application of fines for data-entry errors, inconsistencies in the information, or issues in the attached documents that are detected in the context of audits or enforcement actions.

For this reason, it is essential to properly and comprehensively document the Value Manifestation file, supported by a compliance program that helps mitigate risks and ensure the traceability and reliability of the information declared.

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.