On June 1, 2026, a system of mandatory electronic declaration of the value of imported goods came into force in Mexico. New criteria were introduced by the SAT Tax Service as part of changes to the Customs Law and Foreign Trade Rules and affect all participants in import transactions, individuals and legal entities.
Previously, a significant part of the work on preparing papers for customs clearance was carried out by customs agents, without whose involvement imports were virtually impossible. The responsibility for confirming the value, origin and traceability of a product now falls much more squarely on the importer.
For each import transaction, an electronic declaration of value (Declaración de Valor Electrónica) is required, which is submitted through the systemVUCEM— Mexico's Single Window for Foreign Trade. Signing of papers is carried out using an electronic signature e.firma.
Without completing an electronic declaration, customs will not begin import preparation of goods.
An electronic declaration of value is a digital package of documents in which the importer, under oath, confirms the accuracy of information about the imported goods.
The declaration states:
- actual price of the product,
- supplier information,
- information about the origin of products,
- transportation information,
- import related costs,
- criteria for payment and commercial transaction.
Based on this data, customs authorities can check the correctness of the calculation of duties and taxes BEFORE the start of import processing.
The new system requires storing and downloading electronically a complete set of documents confirming the transaction. Depending on the nature of the supply, you may need:
- commercial invoice,
- transport documentation,
- confirmation of payment for goods,
- confirmation of payment of transport and other expenses,
- foreign trade contract,
- papers on the origin of the goods,
- calculations and justification of customs value,
- other papers confirming the terms of the transaction.
All data must be stored in an electronic file and be available for verification by tax and customs authorities.
After concluding the transaction, the importer collects a set of supporting documents and generates an electronic dossier through the VUCEM system. The data is signed with an electronic signature e.firma and becomes part of the customs clearance of the cargo.
To summarize, SAT is allowed to automatically match information from invoices, contracts, payment documentation and customs declarations, including for similar goods. If discrepancies are found, customs may initiate additional inspections.
SAT explains the reform by the need to combat widespread schemes for undervaluing imported goods and tax evasion.
For bona fide importers, no significant change in the tax burden is expected. However, the volume of documentary work will increase significantly. Importers will have to more thoroughly document each import transaction, ensure that supporting documents are kept, and monitor the accuracy of information provided by suppliers. Particular attention will need to be paid to the origin of goods, tariff classification and calculation of customs value.