For the purposes of Transitory Article Fifth of the General Rules of Foreign Trade for 2025, published in the Official Gazette of the Federation on December 30, 2024, please be informed that, as of August 1, 2025, the E2 form “Manifestation of Value”, included in Annex 1 of the aforementioned rules, will be available for submission through the Mexican Foreign Trade Portal (VUCEM).

The submission of this form will become mandatory as of December 9, 2025.

As a recommendation, it is advisable to take the necessary measures in advance to ensure compliance, in a timely and proper manner, with customs and foreign trade obligations in accordance with the provisions established by the competent authority.

It is important to note that the failure to transmit or the late submission of the Manifestation of Value constitutes an infringement in accordance with Article 184, Section I of the Customs Law, as it represents non-compliance with the formal requirements established for customs clearance. This omission may result in the imposition of financial penalties ranging from $4,790 (MXP) to $7,190 (MXP) per document, according to Article 185 of the same legal framework. Additionally, there may be further implications related to customs valuation, as in certain cases, the omission could lead to the non-payment of contributions such as IGI, DTA, and VAT, potentially resulting in fines for non-payment ranging from 55% to 130% of the unpaid amounts.

To facilitate the submission of the aforementioned form, the Information Sheet No. 08 is attached, through which VUCEM communicates the above information, along with the “User Manual: Manifestation of Value – VUCEM Portal / MV Registration” for consultation purposes.

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.