On July 31, 2026, the Mexican Tax Administration Service (“SAT”) published the Advance Version of the Second Resolution Amending the General Foreign Trade Rules for 2026, as well as amendments to Annexes 1 and 2.
Among the most significant changes is the extension of the mandatory implementation date of the Electronic Customs Value Declaration (Manifestación de Valor Electrónica or “MVE”) until October 1, 2026. In addition, through December 31, 2026, importers will not be required to transmit certain supporting documents that would normally accompany the electronic declaration and may instead submit a summary of the contracts or agreements related to customs valuation, rather than transmitting the complete documents.
It is important to note that this extension should not be interpreted as a relaxation of enforcement efforts. Although the deadline has once again been extended, customs valuation remains one of the Mexican customs authorities’ key audit and enforcement priorities.
In the coming days, the authorities are expected to publish in the Federal Official Gazette (Diario Oficial de la Federación) both the Second Resolution Amending the General Foreign Trade Rules for 2026 and the amendments to Annexes 1 and 2. In the meantime, the full text of these publications can be found at the following links:
- Advance Version of the Second Resolution Amending the General Foreign Trade Rules for 2026
- Amendments to Annexes 1 and 2
This latest extension provides a valuable opportunity for companies to complete the preparation efforts that many organizations still have pending.
At Baker McKenzie, we have a specialized international trade team that can assist you with any matters related to compliance with this obligation. As always, please do not hesitate to contact us if you have any questions regarding this topic.
