How to Fill Out Format E2 (MVE): Field-by-Field Guide

What is Format E2?

Format E2 is the official form for the Manifestación de Valor en Aduana (MVE) under Rule 1.5.1 of the RGCE 2025. It replaces the previously informal valuation declaration with a structured, digitally signed document filed through VUCEM. Every importer must fill out Format E2 for each import operation to declare how the customs value was determined.

Section 1: Importer information

Enter the importer's RFC (tax ID), full legal name, and tax domicile. For foreign companies with a Mexican RFC, use the RFC assigned by SAT. The importer information must match exactly what appears on your e.firma certificate. Discrepancies will cause VUCEM to reject the filing.

Section 2: Supplier and transaction details

Declare the foreign supplier's name, country, and tax ID (if applicable). Describe the commercial relationship: whether buyer and seller are related parties, any exclusive distribution agreements, and any conditions of the sale that may affect the price. These fields directly impact which valuation method applies.

Section 3: Valuation method declaration

Select the valuation method used to determine customs value. Method 1 (Transaction Value) is used in over 90% of cases. If Method 1 doesn't apply (related parties, no sale, etc.), you must justify why and specify which alternative method (2 through 6) was used. Each method has specific requirements detailed in Articles 64-78 of Mexico's Customs Law.

Section 4: Customs value calculation

Declare the transaction price, then add incrementables (additions to the price: freight, insurance, royalties, assists, packing costs) and subtract any permitted deductions. The final customs value is what will be used to calculate duties on the pedimento. All amounts must be declared in the invoice currency with the exchange rate specified.

• Freight: Cost of transportation to the port of entry in Mexico.
• Insurance: Actual insurance cost, or 0.3% of FOB value if not insured.
• Royalties: License fees or royalties paid as a condition of the sale.
• Assists: Materials, tools, or engineering provided by the buyer to the seller.
• Packing: Cost of containers and packing unless included in the invoice price.

Section 5: COVE reference and goods description

Enter the COVE number that your customs broker generated for this operation. The COVE contains the digitized invoice data. The MVE must reference the same goods described in the COVE — any discrepancy between COVE goods and MVE valuation will trigger a rejection. Include the HS classification code, quantity, unit of measure, and unit price for each line item.

Section 6: Digital signature and submission

After completing all sections, review the full document for accuracy. Then sign with your e.firma (FIEL). VUCEM will return an MNVA number (Número de Manifestación de Valor) which your customs broker must include on the pedimento. Keep the MNVA number for your records — it's required for any future audit.