Format E2 explained field by field

What is Format E2

Format E2 is the official format for the Electronic Value Declaration, established in Annex 1 of the General Foreign Trade Rules 2025. It is the document transmitted to VUCEM signed with the importer's e.firma.

Section 1: General data

Includes declaration number (assigned by VUCEM), preparation date, operation type (definitive import, temporary, etc.), clearance customs office and customs broker license number.

Section 2: Importer data

RFC (tax ID), company name, fiscal address. Pre-filled from e.firma. If acting as importer on behalf of third parties, final recipient data is added.

Section 3: Supplier data

Supplier name, country of residence, address. Indicate whether a relationship exists per Art. 68 LA criteria. Crucial field: marking 'yes' on relationship requires documenting that the price is not influenced.

Section 4: Transaction conditions

Agreed Incoterm, invoicing currency, payment method, whether conditions cannot be determined. This section determines if Valuation Method 1 is applicable.

Section 5: Goods description

Tariff code (8-digit TIGIE), commercial description, unit of measure, quantity, unit price, total value per code. Each different product goes in a separate line.

Section 6: Additions (Art. 65 LA)

Breakdown of each applicable addition: type (commissions, containers, assists, royalties, reversion), amount in invoice currency, specific concept. This section generates the most errors and receives the most scrutiny.

Section 7: Deductions (Art. 66 LA)

Breakdown of each deduction: type (inland freight, installation, interest), amount in invoice currency. Only applies if included in the invoice price.

Section 8: Customs value

Calculation result: transaction value + additions - deductions = customs value. Currency and applicable exchange rate are indicated. This is the value on which taxes are calculated.

Sections 9-10: Valuation method and signature

Indicate which of the 6 methods was used. If not Method 1, justify why. Then the declaration under oath and the importer's electronic signature.