On November 5, 2026, the Tax Administration Service (SAT) published on its Portal the Second Advance Version of the Third Resolution of Amendments to the General Foreign Trade Rules (RGCE) for 2026 and its Annexes 1 and 22.
Key changes include the incorporation of the Crossing Notice and the continuation of the phased implementation schedule for the Electronic Value Declaration (MVE).
In practical terms, the publication does not establish a new general extension for the MVE; it maintains the mandatory dates by customs regime and adds operational provisions for activating the automated selection mechanism through the Crossing Notice.
Key points / key considerations
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Topic
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Relevance for Companies
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MVE and Timeline
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The phased implementation schedule remains in place:
- November 1, 2026: manufacturing, processing or repair in a bonded facility.
- November 15, 2026: strategic bonded facility.
- December 1, 2026: transit of goods.
- December 15, 2026: bonded warehouse.
- January 1, 2027: temporary importation.
- January 15, 2027: definitive importation.
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Rule 3.1.43 is added, establishing model M1.12. “Crossing Notice (AVC)” as the control mechanism for activating the automated selection mechanism in the operations determined by ANAM.
 Crossing Notice (AVC) The Crossing Notice will allow the automated selection mechanism to be activated without the need to present printed copies of certain customs declaration forms, consolidated notices or document lists. Its application will depend on the operations announced by ANAM on its Portal.
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Annex 1
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Model M1.12 “Crossing Notice (AVC)” is incorporated, including its graphic representation, fields and instructions.
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Annex 22
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Appendix 6 incorporates identifier code CL: Labor Certificate for Agricultural Exports, under the responsibility of the Ministry of Labor and Social Welfare (STPS).
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Immediate foreign trade implications
Companies must continue implementing the MVE according to the applicable customs regime and the start dates established in the schedule above. To this end, they should conduct a comprehensive review of their customs valuation processes and the proper integration of their foreign trade files to ensure compliance with the applicable requirements and obligations.
For importers/exporters, we recommend strengthening the following measures as of now:
- Map operations by customs regime and confirm the mandatory start date.
- Review the supporting documentation for the determination of customs value and related contracts.
- Validate consistency among the MVE, COVE and the customs declaration (pedimento), and coordinate with the customs broker.
- Conduct transmission tests and monitor ANAM publications regarding the Crossing Notice.
Conclusions
No new extension is contemplated for the implementation of the MVE. The phased implementation schedule remains in force, and provisions related to the Crossing Notice are incorporated, together with adjustments to Annexes 1 and 22 of the RGCE.
In this context, companies should focus their efforts on documentary and operational readiness, reviewing their customs valuation processes and the integration of their foreign trade files to ensure compliance with the corresponding obligations by the date applicable to them.
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
