{"id":9718,"date":"2026-01-13T13:07:27","date_gmt":"2026-01-13T19:07:27","guid":{"rendered":"https:\/\/oma.com.mx\/?p=9718"},"modified":"2026-01-13T13:07:27","modified_gmt":"2026-01-13T19:07:27","slug":"electronic-value-statement-mve-2025","status":"publish","type":"post","link":"https:\/\/oma.com.mx\/en\/electronic-value-statement-mve-2025\/","title":{"rendered":"ELECTRONIC VALUE STATEMENT (MVE) 2025"},"content":{"rendered":"

Based on Notice 65\/2025 issued by the Mexican<\/span> Tax Administration Service (SAT), the following is hereby reported:<\/span><\/p>\n

Legal Basis:<\/b> Rule 1.5.1 of the 2025 General Rules of Foreign Trade (RGCE) and Article 59, Section III of the Customs Law.<\/span><\/p>\n

TIMELINE OF EFFECTIVENESS<\/b><\/h2>\n
    \n
  • \n
      \n
    • August 1<\/b>st<\/b>, 2025<\/b> – <\/span>START OF VOLUNTARY PHASE<\/b>: The E2 Form is enabled in the Mexican Single Window for Foreign Trade (VUCEM).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
        \n
      • Transition period:<\/b> The previous format and the new format coexist from August 1<\/span>st<\/span> to December 8<\/span>th<\/span>.<\/span><\/li>\n
      • The mandatory requirement for Electronic Value Statement (MVE) via the Mexican Single Window for Foreign Trade<\/b> (VUCEM)<\/b> is <\/span>deferred until April 1<\/b>st<\/b>, 2026<\/b>. Without the MVE in the VUCEM, there will be no clearance.<\/span><\/li>\n
      • Until March 31<\/b>st<\/b>, 2026<\/b>, importers may comply with the value statement <\/span>under the traditional format<\/b> or by electronic transmission in VUCEM.<\/b><\/li>\n
      • For those who already use the electronic system, the Mexican<\/span> Tax Administration Service (SAT) will allow <\/span>spontaneous modifications of MVE information without imposing financial penalties<\/b>, as an administrative convenience during the transition period.<\/span><\/li>\n<\/ul>\n

        LEGAL FRAMEWORK (The Basis)<\/b><\/h2>\n

        The legal structure that supports the obligation.<\/span><\/i><\/p>\n

          \n
        • Customs Law (Art. 59, Section III):<\/b> Core obligation to submit the statement and supporting evidence.<\/span><\/li>\n
        • Customs Law Regulations (Art. 81):<\/b> List of documents that must be attached.<\/span><\/li>\n
        • 2025 General Rules of Foreign Trade (RGCE) (Rule 1.5.1):<\/b> Instructs the transmission of the <\/span>E2 Form<\/b> (Annex 1) via the Digital Window for Foreign Trade (Ventanilla Digital).<\/span><\/li>\n<\/ul>\n

          PROCESS IN THE MEXICAN SINGLE WINDOW FOR FOREIGN TRADE (VUCEM) (Operational Flow)<\/b><\/h2>\n

          Technical steps for correct transmission:<\/span><\/i><\/p>\n

            \n
          1. Authentication:<\/b> Mandatory login with the advanced electronic signature known as <\/span>FIEL<\/b> (e.firma = e-signature).<\/span><\/li>\n
          2. Capture (Step 1):<\/b> Applicant and importer data as well as linking of figure (Customs Broker\/Representative).<\/span><\/li>\n
          3. Valuation \u2013 (Step 2):<\/b>\n
              \n
            • Linking the Electronic Value Receipt\/Certificate (<\/span>COVE<\/b>).<\/span><\/li>\n
            • Selecting the <\/span>Valuation Method<\/b>.<\/span><\/li>\n
            • Stating the <\/span>INCOTERM<\/b>.<\/span><\/li>\n<\/ul>\n<\/li>\n
            • Attachments (Step 3):<\/b> Upload digitized documents from Art. 81 of the Customs Law Regulation.<\/span><\/li>\n
            • Signature (Step 4):<\/b> Signing with private key (.key) and certificate (.cer) to obtain acknowledgment (acuse).<\/span><\/li>\n<\/ol>\n

              CALCULATION OF THE TAXABLE BASE (Customs Value)<\/b><\/h2>\n

              Legal Formula:<\/b><\/p>\n

              Taxable Base = Paid Price + Incrementals (Art. 65)<\/span><\/p>\n

                \n
              • Paid Price<\/b>: Commercial value of the goods.<\/span><\/li>\n
              • [+] Incrementals<\/b> (Art. 65 Customs Law): <\/span>ADDED<\/b> to the value are:\u00a0 Freight, insurance, packaging, royalties, and molds.<\/span><\/li>\n
              • [-] Decrementals<\/b> (Art. 66 Customs Law): Declared but <\/span>NOT ADDED<\/b> to the taxable base are: internal freight, assembly, and interest. <\/span>They must be itemized\/broken down; otherwise, they will be assumed to be part of the price.<\/span><\/i><\/li>\n<\/ul>\n

                ATTACHED DOCUMENTATION (Art. 81 of the Customs Law Regulation)<\/b><\/h2>\n

                Mandatory evidence to be digitized.<\/span><\/i><\/p>\n

                  \n
                1. Commercial Invoice.<\/span><\/li>\n
                2. Transport Documents (Bill of Lading, Air Waybill).<\/span><\/li>\n<\/ol>\n

                  III. Proof of Origin and Provenance.<\/span><\/p>\n

                    \n
                  1. Guarantee (Customs Account) if applicable.<\/span><\/li>\n
                  2. Proof of Payment (Wire Transfer, Letter of Credit).<\/span><\/li>\n
                  3. Transportation and Insurance Costs (Breakdown).<\/span><\/li>\n<\/ol>\n

                    VII. Contracts related to the transaction.<\/span><\/p>\n

                    SANCTIONS<\/b><\/h2>\n

                    Consequences of errors, regardless of the Tariff Classification.<\/span><\/i><\/p>\n

                      \n
                    • Inaccurate\/Incomplete Data on the Electronic Value Statement (MVE):<\/b> There will be a fine of <\/span>$2,330.00<\/b> to $3,310.00<\/b> per document (Art. 185-II Customs Law)<\/span><\/li>\n
                    • Errors on the Electronic Value Receipt\/Certificate (COVE):<\/b> There will be a fine of <\/span>$29,420.00 to $49,050.00<\/b> (Art. 184-B II Customs Law).<\/span><\/li>\n
                    • Omission of Taxes<\/b>: There will be a fine of <\/span>130% to 150%<\/b> of the omitted amount (Art. 178 Customs Law).<\/span><\/li>\n
                    • Lack of Elements (Art. 81):<\/b> There will be a fine of <\/span>$80,220.00 to $106,970.00<\/b> (Art. 200 Customs Law).<\/span><\/li>\n
                    • Tax Impact<\/b>: Not deductible for Income Tax purposes and not eligible for VAT credit.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                      Based on Notice 65\/2025 issued by the Mexican Tax Administration Service (SAT), the following is hereby reported: Legal Basis: Rule 1.5.1 of the 2025 General Rules of Foreign Trade (RGCE) and Article 59, Section III of the Customs Law. TIMELINE OF EFFECTIVENESS August 1st, 2025 – START OF VOLUNTARY PHASE: The E2 Form is enabled […]<\/p>\n","protected":false},"author":201,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","content-type":"","footnotes":""},"categories":[435],"tags":[],"class_list":["post-9718","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts\/9718"}],"collection":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/users\/201"}],"replies":[{"embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/comments?post=9718"}],"version-history":[{"count":0,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts\/9718\/revisions"}],"wp:attachment":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/media?parent=9718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/categories?post=9718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/tags?post=9718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}