Customs Value Declaration
Through our Tax Alert No. 24 for 2021, we commented about the publication in the Official Gazette (DOF by its acronym in Spanish) of the “Fifth Resolution of Amendments to the General Rules of Foreign Trade for 2020 (RGCE by its acronym in Spanish)” (hereinafter the Resolution), which came into force on May 28th, 2021, except as expressly provided therein, such as the amendments to the Customs Value Declaration, which will came in force 90 days after the Form of said document is published on the authority’s website (VUCEM by its acronym in Spanish).
Considering the above, on August 1st, 2025, the authority released the information Sheet No. 8, announcing that as of that date, Form E2 “Declaration Value” of Annex 1 of the Resolution abovementioned will be available on the VUCEM and its transmission would be mandatory as of December 9th, 2025.
In this regard, a user manual was issued for the transmission of this document, which establishes considerations such as the following, which are also indicated in the VUCEM:
- Access is for users with an electronic signature (e.firma in Spanish).
- Have the Federal Taxpayers Registry (RFC by its acronym in Spanish) of the customs brokers and / or legal representatives who will register to check said Customs Value Declaration.
- Prior to uploading, the importer must have:
o Electronic Value Voucher number (COVE by its acronym in Spanish)
o Customs valuation method
o Applicable INCOTERM
o If there is a business relationship with the supplier or not
o Customs broker authorization, customs, and import summary number
o If applicable, increasable or decreasable, as well as details of the date of payment, amount, currency, among others.
o Price paid, payable, or it was offset, considering date, amount, form of payment, currency type, exchange rate.
o Customs value
o Only 3 megabytes (MB) are available for uploading documents
Note that the number that will be generated by the transmission of the Customs Value Declaration must be indicated as an “e-document” in the import summary.
Finally, when the authority determines that inaccurate or incomplete information was shared in the Customs Value Declaration, it must be transmitted again, providing the electronic form D9 “Multiple payment Form for customs”, contained in Annex 1 of the RGCE with the payment of a fine for an amount of $2,330.00 MXN, for 2025.
The purpose of this document is to inform, in general terms, the most relevant aspects of the Resolution, so it does not include a depth analysis of it and in each case its specific effects and consequences must be reviewed.
Our Firm, through its International Trade and Customs practice, is at your service to assist you with any questions related to this, as well as in any other subject related to this matter.
If you require further information, please contact us at the following email address: