Mexico MVE FAQ 2026: Answers to the Most Common Questions About Electronic Value Declarations

General Questions

• What is the MVE? The Manifestación de Valor Electrónica (E2 form) is Mexico's mandatory electronic declaration of transaction value for imports, filed through VUCEM.
• When does it become mandatory? It depends on your customs regime. The transition period ends October 31, 2026 (after several extensions since December 2025); then: November 1, 2026 (processing or repair in a bonded facility), November 15 (strategic bonded facility), December 1 (in-transit goods), December 15 (bonded warehouse), January 1, 2027 (temporary imports) and January 15, 2027 (definitive imports).
• Who must file the MVE? The importer of record. The customs broker prepares the data, but the importer signs the document with their e.firma.
• What is the legal basis? Rule 1.5.1 of the RGCE 2025, Format E2, Annex 1.
• Does the MVE replace the COVE? No. The COVE and MVE are separate documents with different signatories. Both are required.

Technical Questions

• Can my customs broker sign the MVE for me? No. The MVE must be signed with the importer's e.firma (FIEL). Customs broker digital seals cannot be used.
• What if my e.firma is expired? You cannot file MVEs without a valid e.firma. Schedule a renewal at SAT immediately — allow 2-3 weeks.
• Can the MVE be filed via API? Yes. VUCEM exposes SOAP web services for automated MVE submission. Platforms like Camtom handle this integration.
• What information is required in the MVE? Supplier data, invoice details, product descriptions, transaction value, valuation method, and COVE reference number.
• How long does VUCEM take to return the MNVA number? Typically minutes, but can take up to several hours during peak periods.

Compliance and Penalties

• What happens if I do not file an MVE once it is mandatory for my regime? Your shipment may be held at customs. Penalties range from $15,000-50,000 MXN per violation.
• Can I file the MVE retroactively? No. The MVE must be filed and signed before the pedimento is submitted to customs.
• Does the MVE affect my existing IMMEX operations? Yes. IMMEX temporary imports also require an MVE from January 1, 2027.
• How should foreign companies without a Mexican entity handle the MVE? Work through a Mexican importer of record who has their own e.firma and Padrón registration.
• Is there a grace period? No official grace period has been announced. Prepare as if enforcement begins on day one.