Mexico's SAT announced a new extension (Third Resolution of Amendments to the 2026 RGCE, advance version). The MVE transition period now runs through October 31, 2026; filing then becomes mandatory by customs regime: November 1 (processing, transformation 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). See the full calendar (in Spanish).
The Manifestación de Valor Electrónica (MVE) — also known as the E2 form — is Mexico's mandatory electronic declaration of the transaction value for imported goods. Once the MVE is mandatory for their customs regime (from November 1, 2026; definitive imports from January 15, 2027), every importer bringing goods into Mexico must file this document digitally through VUCEM, the government's single-window foreign trade platform. The requirement replaces older paper-based value declarations and aims to improve customs transparency, reduce fraud, and align Mexico with international valuation standards.
The COVE (Comprobante de Valor Electrónico) is signed by the customs broker with their VUCEM digital seal. The MVE (E2) is signed by the importer with their e.firma. They are separate documents with different signatories and different assigned numbers.
Filing the MVE involves a two-step SOAP web service call to VUCEM: first, the Ingreso (submission) service sends the signed XML; then, the Consulta (query) service retrieves the MNVA number asynchronously. The XML must be signed with RSA-SHA256 using the importer's FIEL certificate — customs broker digital seals will not work for MVE submissions. Companies importing regularly should automate this workflow via API integration to avoid manual delays.
Importers should verify their e.firma is current, test VUCEM connectivity, and consider platforms like Camtom that automate the MVE filing process end-to-end.
Once the MVE becomes mandatory for your customs regime (definitive imports: January 15, 2027), non-compliance may result in shipment delays, penalties, and potential audits by Mexican tax authorities (SAT). Given the complexity of the VUCEM web services and the requirement for the importer's own digital signature, many companies are turning to specialized platforms to handle MVE submissions automatically, reducing the risk of errors and missed deadlines.
Camtom Team
Trade Intelligence
Descubre por qué más de 100 agencias ya operan con nosotros.