The SAT published on its portal the First Advance Version of the Third Resolution of Modifications to the General Foreign Trade Rules for 2026 and Annex 22, through which the Eleventh Transitory provision related to the Manifestación de Valor (Value Declaration) is amended.
In practical terms, the period to comply is extended until October 31, 2026, and a phased transmission calendar is established depending on the customs regime applicable to each operation.
Key points / sensitive aspects
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Topic
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Relevance for companies
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General deadline
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Companies may continue using the previous scheme until October 31, 2026.
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Bonded facility / RFE
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Starts on November 1, 2026 for processing, transformation or repair; and on November 15 for RFE.
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Transit / bonded warehouse
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Starts on December 1, 2026 for transit; and on December 15 for the bonded warehouse regime.
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Temporary import
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Transmission will begin on January 1, 2027; relevant for IMMEX companies.
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Definitive import
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Transmission will begin on January 15, 2027.
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Annex 22
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The CL code is incorporated: Labor Certificate for Agro-exports.
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The extension represents an operational facility for importers; however, it does not eliminate the obligation to prepare and retain documentary support for the customs value declared in import operations.
Immediate implications for foreign trade
For now, the main effect is operational and calendar-related: companies must identify the customs regime applicable to each operation to determine the exact start date and prepare their internal processes in a timely manner.
For import/export clients, we recommend reinforcing the following from this moment:
- Map operations by customs regime and confirm the applicable start date for each operational flow.
- Validate access, users, e.signature, powers of attorney and internal owners required to operate in the Digital Window.
- Review Value Declaration files: commercial invoice, calculation worksheet, customs declaration, payments, Incoterms, dutiable additions, contracts and purchase orders.
- Coordinate with customs brokers on the generation, validation and transmission workflow, and monitor the final publication in the Official Gazette of the Federation.
Conclusions
The publication confirms a new extension until October 31, 2026 and a phased scheme for the transmission of the Value Declaration. The implementation calendar changes, but the need to maintain sufficient documentary support to evidence the customs value remains unchanged.
To consult the full note, please refer to the following link: SAT - First Advance Version of the Third RMRGCE 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.
