As Mexico modernizes its customs procedures for 2026, one of the most critical changes affecting international trade is the updated manifestación de valor requirement.
This guide explains everything you need to know about the value declaration form and how it works under Mexican customs law. It also outlines practical steps to stay compliant in 2026 and beyond.
Table of Contents:
- What is manifestación de valor, and why does it matter?
- Latest regulatory timeline & enforcement
- Who must comply this customs document?
- Required documents, data & declaration components
- Practical implications for freight forwarding
- Penalties & consequences for non-compliance
- How ASLG ensures fast, compliant Mexico customs clearance
What is Manifestación de Valor and why does it matter
The manifestación de valor is essentially a customs value declaration used by Mexican customs to determine the correct customs value of imported goods. This requirement applies to imports across all international trade lanes, including shipping from China to Mexico.
It serves as the basis for calculating duties and taxes, including:
- Impuesto General de Importación (IGI)
- Impuesto al Valor Agregado (IVA)
- Impuesto Especial sobre Producción y Servicios (IEPS)
Historically, importers signed this declaration in paper form under oath to attest to the real value of the goods.
Starting in 2026, Mexico is transitioning to a digital, electronic format transmitted through the Ventanilla Única de Comercio Exterior Mexicana (VUCEM), the national trade platform. This new process strengthens customs oversight, reduces the risk of undervaluation, and improves the accuracy of customs valuation.
Latest regulatory timeline & enforcement
The requirement to file manifestación de valor electronically was originally scheduled for December 9, 2025. However, the Mexican Tax Administration Service (SAT) officially extended the deadline to give companies more time to transition their systems and workflows.
- Transitional period: December 9, 2025 – March 31, 2026
During this period, importers may submit either the traditional format or the new electronic value declaration form via VUCEM. Authorities will not enforce penalties for strict compliance during this phased approach.
- Mandatory enforcement begins: April 1, 2026
Mexican customs will require all eligible manifestación de valor submissions to be transmitted electronically through VUCEM from this date.
In practice, importers should aim to complete implementation well before March 31, 2026, to avoid last-minute disruptions.
Who must comply with the Manifestación de Valor?
Primary parties responsible
- Importers: Legally responsible for preparing and submitting the manifestación de valor.
- Customs brokers (Agentes aduanales): Assist with submission, but the importer remains responsible for the legal obligation unless explicitly authorized to access VUCEM documents.
- Freight forwarders & logistics providers: Support gathering documentation and coordinating electronic record delivery, but are not the primary legal filer unless specifically authorized.
Operations impacted
Most commercial imports will require an electronic manifestación de valor.
Exemptions may apply to certain temporary imports, diplomatic shipments, or specific low-value consignments, such as express packages with a value under a specified threshold (e.g., under approximately USD 2,500 in certain classifications).
Key takeaway: Even if an operation might fall under an exemption, Mexico customs authorities can request the value declaration form at their discretion.
Required documents, data & declaration components
Under the new electronic manifestación de valor regime, Mexican customs requires detailed documentary support as part of the customs entry process.
Core data points and documentation include:
- Commercial Invoices (CFDI or equivalent)
- Contracts, purchase orders, payment terms
- Transport and freight invoices
- Insurance documentation (If applicable)
- INCOTERMS and terms of sale
- Currency and exchange rates used
- Value add-ons and deductions (e.g., freight, insurance, royalties)
- Detailed breakdown of the “price paid or payable.”
- Proof of payment (bank transfers, letters of credit, etc.)
Additionally, companies must retain these documents as part of the legal import record for potential audits. Importers must store certain documents for five years or the entire useful life of imported capital goods, depending on the operation.
Practical implications for freight forwarding (China & global lanes)
The Manifestación De Valor reform has implications for logistics flows internationally, especially for imports originating outside North America:
China to Mexico
- Higher scrutiny: Imports from China often attract increased customs valuation reviews due to trade patterns and historical undervaluation.
- Document coordination: Forwarders must ensure that commercial invoices and freight documentation from Chinese suppliers are precise, consistent, and sync with customs valuation expectations before shipment arrives.
Penalties & consequences for non-compliance
Failure to comply with electronic manifestación de valor rules can expose importers to serious business risks:
Regulatory penalties
Incorrect or inaccurate declarations may lead to administrative fines. Under broader 2026 Mexico customs law reforms, these fines have increased significantly, for example, from approximately MXN $29,420 to MXN $53,500 per non-compliant operation.
Operational risks
- Customs clearance delays.
- Shipment holds or detentions.
- Audits and supplemental assessments.
- Loss of preferential tariff treatment if documentation for origin and value isn’t integrated correctly.
The freight forwarder's role — Why experience matters
Under the new manifestación de valor framework, freight forwarders play a critical role in ensuring smooth and compliant customs clearance. A professional forwarder should:
- Integrate manifestación de valor requirements into pre-shipment compliance checklists.
- Coordinate early with importers to collect complete and accurate documentation.
- Ensure proper authorization for customs brokers or logistics partners to access and submit data through VUCEM.
At Airsupply, we help importers move cargo into Mexico quickly, legally, and in full compliance with the 2026 manifestación de valor requirements. Our experienced team proactively manages documentation, coordinates with trusted customs brokers, and ensures that all value declarations meet Mexico customs standards before your cargo arrives.
