ELECTRONIC VALUE MANIFEST VIA VUCEM

This concept refers to a sworn declaration (under penalty of perjury) to the tax and customs authorities stating that the value of the goods and all expenses incurred by the importation that affect the customs value are true and accurate. It enables the authorities to verify the declared value and review whether the taxes calculated on the customs entry (pedimento) have been correctly assessed.

Since 2020, there has been uncertainty about when it would take effect, given that the change was published in the Official Gazette (DOF) on June 30, 2020, already indicating that it would enter into force once the format called “MANIFESTACIÓN DE VALOR” was made available on the SAT portal through the Digital Window (Ventanilla Digital), and that it would become mandatory 30 business days after its publication.

The Value Manifest is grounded in Article 59, section III of the Customs Law, which establishes that anyone introducing goods into national territory must provide the customs broker handling the clearance and the customs authority with a sworn Value Manifest containing the elements that allow determination of the customs value.

The procedure to establish this manifest is set forth in Rule 1.5.1 of the current General Foreign Trade Rules and has existed since the 2020 rules. However, as indicated by the Fifth Transitory Article of the Rules, such procedure would only enter into force once the Value Manifestformat was released on the SAT portal via VUCEM, and it would be mandatory ninety days after its publication:

Fifth. Rules 1.5.1., 4.5.31., section XVIII and 7.3.3., section XXIV shall enter into force once the “Value Manifest” format in Annex 1 is released on the SAT Portal through the Digital Window; it will be mandatory ninety days after its publication.

In the meantime, persons introducing goods into national territory must comply with presenting the value manifest pursuant to Rules 1.5.1., 4.5.31., section XVIII and 7.3.1., heading A, section VI of the 2018 General Foreign Trade Rules (published in the DOF on December 18, 2017), as applicable, as well as formats E2 “Spreadsheet for determining the customs value of import goods” and E3 “Value Manifest,” insection E of Annex 1 (published in the DOF on December 21, 2017).

On August 1, 2025, Information Sheet No. 08 was published, announcing that as of that date the “Value Manifest” format is available, along with a user guide to facilitate filing through VUCEM. It also states that this requirement will enter into force on December 9, 2025.

Rule 1.5.1 provides that anyone introducing goods into national territory must provide the customs authority with the Value Manifest as follows:

I. Submit the “Value Manifest” via the Digital Window, with the corresponding information and documentation, for each foreign trade operation.

II. The importer may designate, using the RFC key, the individuals, customs broker or customs agency who may consult and, where applicable, download the “Value Manifest” and its attachments.

III. Declare the corresponding e-document on the customs entry (pedimento).

IV. The “Value Manifest” and its attachments must be kept by the importer in digital form for the 5-year period set forth in Article 30 of the Federal Tax Code (CFF).

V. If the information declared or the documentation attached to the “Value Manifest” is incomplete or contains inaccuracies, a new format must be generated in the Digital Window. In addition, electronic form D9 “Multiple payment form for foreign trade” must be attached, with payment of the fine established in Article 185, section II ofthe Law (MXN $2,330.00 to $3,310.00).

If the declared value on the customs entry is affected, it must be amended in accordance with Rule 6.1.1., where applicable.

VI. It will not be possible to generate a new “Value Manifest” in the following cases:

a) During customs inspection (reconocimiento aduanero); a new manifest may only be generated once the inspection has concluded.

b) While audit powers are being exercised, except where the tax payer proceeds to correct their tax or customs situation.

A “Value Manifest” does not need to be prepared or transmitted in the following cases:

a) When importing goods that were previously exported definitively and not returned to national territory within the period referred to in Article 103 of the Law; in such cases, the customs value may be the commercial value declared on the export customs entry.

b) When national or nationalized goods exported definitively are returned to the country without paying the General Import Tax (IGI), provided they have not been modified abroad and no more than one year has elapsed since their departure from national territory, pursuant to Article 103 of the Law.

c) When goods exported temporarily are returned to national territory under Article 116, sections I,II and III of the Law.

d) For temporary importations referred to in Article 106, section II, item a) or section IV, item b) of the Law.

Benefits for certain companies:

a) Automotive OEMs authorized under Rule 4.5.30 are not required to submit or provide the “Value Manifest,” unless requested by the customs authority under Article 59, section III of the Law. (Rule 4.5.31 XVIII)

b) Companies with AEO (OEA) certification are not required to submit or provide the “Value Manifest” for temporary import operations processed under their IMMEX Program, unless requested by the customs authority under Article 59, section III of the Law. (Rule 7.3.3 XXIV)

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To comply with filing the Value Manifest, it is important to note that the importer must keep the manifest in digital form and obtain the information, documentation, and other evidence necessary to prove that the declared value has been determined in accordance with the applicable legal provisions of the Law, and provide them to the customs authorities when required, pursuant to Article 81 of the Regulations of the Customs Law.

Finally, since filing the Value Manifest is an obligation for importers, DICEX is focused on creating a support tool for our clients that is as practical and automated as possible to help them submit this procedure, avoiding delays or errors during transmission.