MVE mandatory in phases through January 2027: what every importer needs to know

What is the MVE and why is it mandatory

The Electronic Value Declaration (MVE, Manifestación de Valor Electrónica) is the document through which the importer declares, under oath, the transaction value of goods imported into Mexico. Its legal basis is Article 59, section III of the Customs Law, which establishes the importer's obligation to declare the customs value of their goods.

Until now, the MVE was filed on paper or through partially digital formats. With the entry into force of Rule 1.5.1 of the General Foreign Trade Rules 2025 (RGCE), the MVE becomes a 100% electronic document transmitted to VUCEM with the importer's e.firma (electronic signature).

• November 1, 2026 — Processing, transformation or repair in a bonded facility
• November 15, 2026 — Strategic bonded facility (RFE)
• December 1, 2026 — In-transit goods
• December 15, 2026 — Bonded warehouse
• January 1, 2027 — Temporary imports (IMMEX)
• January 15, 2027 — Definitive imports

Who must file the MVE

Every importer in Mexico is required to file the MVE for each import operation. This includes companies with IMMEX programs, direct importers, importers on behalf of third parties, and individuals with business activities who import goods.

It is important to clarify that the MVE is signed by the importer, not the customs broker. The customs broker may prepare the information, but the legal responsibility for the value declaration falls on the importer, who must sign with their e.firma (FIEL).

• Direct importers (companies and individuals)
• Companies with IMMEX programs
• Importers on behalf of third parties
• Free zone and border region companies
• Any person performing definitive or temporary imports

What the MVE contains (Format E2)

The MVE is filed using Format E2 established in Annex 1 of the RGCE 2025. This format includes importer identification, supplier data, goods description, transaction value, additions (Art. 65 LA), deductions (Art. 66 LA), and the valuation method used.

Technical requirements for filing the MVE

To transmit the MVE to VUCEM you need three elements: your valid e.firma (certificate .cer and private key .key), access to VUCEM or a compatible system with its SOAP web service, and the commercial and customs information for the operation.

Difference between MVE and COVE

It is essential not to confuse the MVE with the COVE (Electronic Value Certificate). The COVE is the document supporting the goods' value, signed by the customs broker with their VUCEM digital seal. The MVE is the value declaration signed by the importer with their e.firma.

Both documents are complementary: the customs broker generates the COVE from the commercial invoice, and the importer generates the MVE declaring the customs value including additions and deductions. The customs declaration needs both numbers (COVE + MNVA).

Consequences of not filing the MVE

Without the MVE, the customs broker cannot transmit the customs declaration. This means goods will not be cleared. Additionally, filing an MVE with incorrect information can generate fines between $4,000 and $7,000 MXN per document, and in severe cases, an Administrative Procedure in Customs Matters (PAMA) that could result in goods seizure.

How to prepare before October 31, 2026

1. Verify your e.firma is valid and renew it if expiring soon
2. Identify your most common additions (royalties, technical assistance, supplied materials)
3. Review supplier contracts to determine if related-party relationships exist
4. Train your trade compliance team on Format E2 completion
5. Evaluate tools that automate MVE generation, such as Camtom
6. Coordinate with your customs broker on the MVE-COVE-declaration information flow

How Camtom automates the MVE

Camtom is a platform that automates MVE generation from your commercial invoice. The system identifies additions, calculates customs value, generates Format E2 and transmits it to VUCEM with your e.firma. The entire process that manually takes hours is completed in minutes.