Also known as: Digital trade file, Importer electronic archive
A mandatory digital archive the importer must compile and preserve with all documentation supporting their foreign trade operations, per Article 59 Section V of the Customs Law.
The electronic foreign trade file is the mandatory digital archive every importer must compile and preserve for each import operation. Reformed effective January 1, 2026, Article 59 Section V of the Customs Law requires it to contain: commercial invoices, payment receipts, transport documents, purchase contracts, adjustment documents (additions and deductions), permits and certificates, and any document proving the value and origin of goods. It must be available to customs authorities in case of audit or verification.
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The set of documents proving the transaction value of imported goods, including commercial invoices, purchase contracts, payment receipts, and bank transfer records.
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.
ValuationDutiable Charges (Assists)
Costs and values that must be added to the price actually paid or payable for imported goods to determine customs value, including commissions, packing, assists, royalties, licenses, and certain transport and insurance costs not included in the invoice price.