On October 5, 2026, updated Frequently Asked Questions for Form E2 “Value Manifestation” (MV) were published on the Mexican Foreign Trade Portal (VUTCE), notably revising the answer to question 29 and adding question 30. These clarifications address compliance for certain transactions exempt from providing the MV and for foreign residents without a permanent establishment in Mexico.
In practical terms, the FAQs clarify key aspects of implementing the Electronic Value Manifestation (MVE), including transmission timing, frequency, supporting documentation, COVE, subdivisions, Incoterms, corrections, and exemptions.
As a reminder, mandatory transmission of the MVE through the Single Window will begin on November 1, 2026. However, implementation will be phased according to the customs regime applicable to each transaction: manufacturing, transformation, or repair in a bonded facility (November 1, 2026); strategic bonded facilities (November 15); transit of goods (December 1); bonded warehouse (December 15); temporary imports (January 1, 2027); and definitive imports (January 15, 2027).
What happened on october 5, 2026?
The update focuses on two scenarios. Question 29 clarifies the procedure applicable to transactions covered by the exceptions in the final paragraph of Rule 1.5.1, as well as Authorized Economic Operator (AEO) companies and companies authorized to operate bonded warehouses for automotive original equipment manufacturers or motor vehicle manufacturers.
In these cases, before customs clearance, the available information and documentation identifying the declared value and valuation method must be provided to the customs broker or customs agency. After clearance, a document prepared in accordance with the guide published on the Single Window must be provided, together with updated information and documentation, and the customs entry must be amended where appropriate.
New question 30 establishes that foreign residents without a permanent establishment in Mexico who are not legally required to obtain an electronic signature (e.firma) or digital seal certificates must provide information and documentation supporting the declared value upon request by the customs authority. They may use the “Value Manifestation Guide” published on the VUTCE.
Key highlights
|
Topic
|
Relevance for companies
|
|
MV transmission
|
As a general rule, transmission is required for each foreign trade transaction before payment of duties and, where applicable, antidumping or countervailing duties. The generated reference number must be declared in the customs entry.
|
|
Supporting documentation
|
Available documents supporting the declared value and valuation method must be attached, including applicable documents under Article 81 of the Regulations to the Customs Law.
|
|
COVE and subdivisions
|
One MV may include one or more COVEs, including those from different suppliers. For subdivisions, only the value attributable to the subdivided portion must be declared, consistent with the customs entry.
|
|
Corrections
|
Information in a transmitted MV cannot be edited. Consultation RFCs or additional documents may be added; to correct information, a new MV must be generated and the customs entry amended where applicable.
|
|
Exempt transactions
|
Certain transactions are exempt from providing an MV under the ordinary procedure, including those in the final paragraph of Rule 1.5.1 of the General Foreign Trade Rules, AEO companies, and companies authorized for automotive bonded warehouses; however, specific information and documentation must be provided to the customs broker or agency before and after clearance.
|
|
Foreign residents without a permanent establishment
|
Where there is no legal obligation to obtain an e.firma or digital seal certificate, information and documentation supporting the declared value must be made available upon request by the customs authority.
|
Additionally, the FAQs clarify operational matters such as completing the form in Mexican currency, including different suppliers in the same MV, and handling transactions with different Incoterms. In the latter case, the term with the greatest monetary significance must be declared and the corresponding explanation provided in the file-upload section.
Immediate foreign trade implications
The update does not change the scheduled date for mandatory electronic MV transmission but provides relevant operational guidance to prepare for implementation beginning November 1, 2026. Importers should focus primarily on ensuring that the information declared in the MV is consistent with the customs entry, COVE, and documentation supporting customs value.
For importers, we recommend strengthening the following controls immediately:
- Review customs valuation files, verifying that contracts, equivalent documents, proof of payment, transport documents, and other evidence supporting the declared value and valuation method are available.
- Map transactions and exemption scenarios to determine which require electronic transmission and which must follow an alternative documentation procedure.
- Align the information in the MV, COVE, and customs entry, particularly for subdivisions, multiple suppliers, Incoterms, and additions to customs value.
- Coordinate with customs brokers and customs agencies regarding the flow of information and documentation before customs clearance.
Conclusions
The updated FAQs provide additional guidance for implementing Form E2 “Value Manifestation,” particularly regarding exceptions to transmission and the treatment of foreign residents without a permanent establishment. As mandatory Electronic Value Manifestation transmission approaches, companies should focus on documentation readiness, consistency of valuation information, and coordination with customs brokers or customs agencies.
To view the complete FAQs, visit: Preguntas_Frecuentes_Formato_E2_Manifestacion_de_Valor_300926.pdf
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.
