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Legal briefing

Electronic Customs Value Declaration – Gradual Implementation by Customs Regime

06/10/2026

The Mexican Tax Administration Service (SAT) has modified the implementation schedule for the Electronic Customs Value Declaration, establishing a gradual implementation depending on the applicable customs regime.

The First Advance Version of the Third Resolution of Amendments to the General Foreign Trade Rules for 2026 extends through October 31, 2026 the period during which parties introducing goods into Mexican territory may continue to comply with the Customs Value Declaration requirements under the previous scheme, and establishes different dates for the transmission of the Electronic Customs Value Declaration.

Implementation will begin on November 1, 2026 and conclude on January 15, 2027, with specific dates for each customs regime, including temporary and definitive imports. Companies should use this additional period to continue adapting their internal processes, gathering the required information, and coordinating with their customs brokers.

Consult the full content of the Legal Briefing here.

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