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At REMAR INTERNATIONAL, we keep our community informed about regulatory changes that directly impact foreign trade operations. One of the most significant updates for 2025 is the mandatory implementation of the Electronic Customs Value Manifestation — known in Mexico as Manifestación de Valor Electrónica (MVE) — a regulation that will transform how importers document and substantiate the customs value of their goods.
What is the Electronic Customs Value Manifestation?
The MVE is the digital version that replaces the traditional paper-based value declaration. Its goal is to enhance customs oversight by requiring more detailed, precise, and verifiable information, enabling authorities to supervise each import operation more effectively.
Through Mexico’s Digital Foreign Trade Window (VUCEM), importers will need to submit financial, contractual, and logistical data with a higher level of accuracy than currently required.
Effective Date: December 9, 2025
According to Rule 1.5.1. of the General Rules of Foreign Trade (RGCE), the MVE will become mandatory as of December 9, 2025. From this date on, all importers must include the MVE and supporting documentation within the customs entry, using an e-document transmitted electronically before customs clearance.
This means physical forms will no longer be valid. Companies must prepare in advance to align their internal systems and processes with this new standard.
What Information Must Be Declared in the MVE?
The level of detail required by customs authorities will increase significantly. Key data points include:
- Applicable customs valuation method
- Relationship between parties and its effect on declared value
- Additions (Art. 65 LA): freight, insurance, and other non-included costs
- INCOTERM used in the transaction
- Deductions (Art. 66 LA): installation, maintenance, and similar expenses
- Price paid, directly or indirectly, to the supplier
- Financial data: currency, exchange rate, contracts, and payment terms
Accurate, consistent data is essential to ensure traceability and proper customs valuation. Automating this information within ERP systems helps mitigate compliance risks.
How to Submit the MVE in VUCEM
Starting December 9, 2025, the submission process will follow this workflow:
- Log in with the importer’s e.firma (electronic signature)
- Enter all required data
- Attach supporting documentation
- Upload the evidentiary file
- Electronically sign and transmit
Documents Required for the MVE File
According to Article 81 of the Regulations of the Customs Law, the evidentiary file must include:
- Commercial invoice
- Bill of lading, airway bill, or transport document
- Certificate of origin and provenance (if applicable)
- Proof of payment for the goods
- Evidence of freight, insurance, and related costs
- Contracts tied to the transaction
- Supporting documents for additions (Art. 65 LA)
- Any documentation needed to determine customs value
Both the importer and their customs broker must retain the digital file for compliance purposes.
Penalties for Inaccuracies or Omissions
Importers are legally responsible for the accuracy of transmitted data. If the MVE contains missing or incorrect information, it must be resubmitted, and fines will apply under Article 185, Section II of the Customs Law:
- Rectification before clearance: MXN $2,330 to $3,310
- Rectification after clearance: same fine range
How to Prepare for MVE Compliance
At REMAR INTERNATIONAL, we help clients adapt to this new phase of full digitalization in customs processes. Our approach includes:
- Systems integration: Helping companies align their ERPs to generate MVE-compliant data
- Preventive audits: Reviewing document compliance under Article 81 of the Customs Law
- Cross-functional training: Coordinating Purchasing, Finance, Legal, and Logistics teams to ensure consistency
- Proactive validation: Implementing internal controls to prevent inconsistencies and errors
The MVE: A New Chapter in Transparency and Trade Compliance
The Electronic Customs Value Manifestation is not just a new requirement—it represents a major step forward in improving the traceability, accuracy, and efficiency of import operations.
At REMAR INTERNATIONAL, we’re fully prepared to guide our clients through this change, ensuring regulatory compliance, operational efficiency, and peace of mind.
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