Also known as: Value support documents, Customs value evidence
The set of documents proving the transaction value of imported goods, including commercial invoices, purchase contracts, payment receipts, and bank transfer records.
Value documentation is the collection of documentary evidence supporting the declared transaction value of imported goods. Article 59 Section III of the Customs Law requires the importer to provide the customs broker with these documents, including the commercial invoice, purchase contract, payment receipts, bank transfers, account statements, and any document demonstrating the price actually paid or payable. They are fundamental for customs valuation and correct duty determination.
Stay MVE compliant
Learn more→Transaction Value
The price actually paid or payable for imported goods, adjusted as prescribed by the WTO Valuation Agreement. It is the primary method for determining customs value.
TradeCustoms Value
The monetary amount on which import duties are calculated, determined according to the WTO Valuation Agreement with transaction value as the primary method.
DocumentsCommercial Invoice
Document issued by the seller/exporter describing the goods sold, their price, terms of sale, and details of the parties involved.
DocumentsElectronic Value Declaration (MVE)
Mandatory electronic document through which the importer declares and signs the customs value of goods imported into Mexico, filed as Format E2 through VUCEM.