Mexico customs calendar for MVE deadlines and the VUTCE move

Mexico's electronic Manifestación de Valor (MVE) is no longer a single deadline. The transitional scheme ends October 31, 2026, and from November 1 the electronic filing becomes mandatory regime by regime, ending with definitive imports on January 15, 2027. Separately, Mexico's foreign-trade permit window is moving from VUCEM to the new VUTCE in five stages between October 24 and December 5, 2026. This page keeps both calendars in one place and lists the questions to put to your Mexican customs broker. Last updated October 28, 2026.

What is the MVE?

The Manifestación de Valor is the importer's declaration of how the customs value of the goods was determined. It is required by article 59, section III of Mexico's Ley Aduanera and rule 1.5.1 of the Reglas Generales de Comercio Exterior (RGCE). The electronic version, the MVE, is transmitted through the Ventanilla Única de Trámites de Comercio Exterior (VUTCE), the digital window that is replacing VUCEM between October and December 2026. The agente aduanal who files the pedimento relies on it to support the declared value.

When does the electronic MVE become mandatory?

On October 2, 2026, the SAT, ANAM and the Agencia de Transformación Digital y Telecomunicaciones (ATDT) issued joint press release 92/2026. It extended the transitional scheme to October 31, 2026 and set a phased start for electronic transmission by customs regime:

The legal vehicle is the first advance version (primera versión anticipada) of the Tercera Resolución de Modificaciones a las RGCE para 2026, posted on the SAT portal on September 30, 2026. It amends transitory article Décimo Primero of the RGCE published in the Diario Oficial de la Federación on December 27, 2025. As of this update, the resolution had not been published in the DOF; the dates come from the advance version and the joint release.

What relief continues during the transition?

Release 92/2026 keeps two simplifications:

• Transport documents, the certificate of origin and the proof of a deposit in a customs guarantee account do not have to be transmitted separately, as long as they are attached to the pedimento.
• Contract information linked to the MVE can be submitted as one summary format with the general terms, instead of uploading every contract through VUTCE.

Does a U.S. company without an e.firma have to file the MVE?

Not electronically. The VUTCE's frequently asked questions for the E2 "Manifestación de Valor" format were updated in October 2026 with a rewritten question 29 and a new question 30. The update was relayed to the trade in customs-broker circular G-0229/2026 of October 5, 2026.

Question 30 covers a foreign resident with no permanent establishment in Mexico that is not legally required to have an e.firma or digital seal certificates. Such an importer is not required to transmit the MVE through the digital window. It still has to prepare and keep the Manifestación de Valor using the official "Guía Manifestación de Valor" published in VUTCE, hold the evidence that supports the declared value, hand all of it to the agente aduanal handling the clearance, and produce it if the customs authority asks. The agente must keep the file under article 220 of the Reglamento de la Ley Aduanera.

Question 29 applies to operations under RGCE rules 1.5.1 (last paragraph), 4.5.31 section XVIII and 7.3.3 section XXIV. Before clearance, the importer gives the agente the information and documents that identify the declared value and the valuation method, so the agente can build the pedimento and calculate duties. After clearance, the importer delivers a document prepared under the VUTCE guide with updated supporting documents, and the pedimento is rectified if needed.

When does VUCEM move to VUTCE?

The migration of permits and filings from the old VUCEM platform to VUTCE began on Saturday, October 24, 2026. VUTCE's Atento Aviso No. 04, dated October 22, 2026, sets an estimated five-stage calendar by agency. The aviso's own word is "estimado," so dates can move.

Three rules from the aviso and from customs-broker circular G-0250/2026 (October 22), which relays the ATDT's guidance:

• New requests: from an agency's migration date, file them only in VUTCE (wwwpro.ventanillaunica.gob.mx).
• Requests already in progress: finish them in the old VUCEM (www.ventanillaunica.gob.mx).
• Access: users are redirected to the new platform and must log in again with their e.firma.

VUTCE also introduces the Expediente Único de Comercio Exterior, one file per RFC that stores fiscal data, programs and certifications, and reusable documents such as the acta constitutiva, official ID and proof of address, with real-time status tracking. The ATDT recommends logging in early, even with no filing pending, to start loading it.

Why this matters for freight: regulated southbound cargo often needs an agency permit or notice before the pedimento. SADER covers plant and animal products, COFEPRIS covers food, pharmaceuticals and cosmetics, and Economía covers import notices and programs such as IMMEX. A request started in the wrong portal, or an importer whose e.firma login is not yet working on the new platform, holds the pedimento until it is fixed, so check both before the truck is dispatched.

What should U.S. brokers and shippers ask their agente aduanal?

1. Which customs regime does each of our shipments enter under, and on what date does its electronic MVE become mandatory?
2. Is the importer of record a foreign resident without an e.firma? If so, does the agente already hold the guide-format Manifestación de Valor and the supporting documents?
3. Which of our permits or notices sit with SADER, COFEPRIS, ANAM or Economía, and are any of them in progress in VUCEM that must be closed there?
4. Has the importer logged in to VUTCE with its e.firma and started the Expediente Único?
5. For operations under question 29, who delivers the post-clearance document and who decides whether the pedimento needs rectification?

How this page is kept current

We update the tables when SAT, ANAM, ATDT or VUTCE publish a change, and we note the date at the top. Confirm any date that affects a live shipment with your agente aduanal, since the RGCE amendment is still an advance version and the VUTCE calendar is labeled estimated.

Posting Mexico freight? Brokers can post loads and get Mexico rates, carriers can find loads, and shippers can see rates for Mexico lanes at cargado.com.

Sources

• ANAM / SAT / ATDT, Comunicado de prensa conjunto 92/2026 (Oct 2, 2026)
• Holland & Knight (Oct 7, 2026): México amplía nuevamente el plazo para la Manifestación de Valor
• Customs-broker circular G-0229/2026 (Oct 5, 2026): Actualización de las Preguntas Frecuentes del Formato E2 Manifestación de Valor
• Customs-broker circular G-0250/2026 (Oct 22, 2026): Inicia el proceso de migración a VUTCE / Expediente Único, with VUTCE Atento Aviso No. 04
• TLC Asociados (Oct 23, 2026): Aviso oficial de transición de la VUTCE, etapas por dependencia
• VUTCE portal