Electronic customs value declaration: key amendments and temporary relief applicable as of October 1, 2026

On September 22, 2026, the Second Resolution of Amendments to the General Foreign Trade Rules for 2026 was published in the DOF, modifying the transitional regime applicable to the Customs Value Declaration.

As of October 1, 2026, the transmission scheme provided under Rule 1.5.1. will apply, while until December 31, 2026, importers may benefit from relief regarding certain supporting documents and may elect to submit the new E15 form, “Information on Contracts Associated with the Customs Value Declaration.”

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