Starting in late 2025, Mexico will require importers to submit the Manifestación de Valor (MV), also known as a customs value declaration, electronically through the Ventanilla Digital Mexicana de Comercio Exterior (VUCEM). This change is part of a broader effort to modernize processes and enhance trade transparency and introduces new steps importers will need to incorporate into their documentation and clearance workflows.
Incorrect or incomplete customs value declarations can trigger delays, fines, and shipment holds. With the MV process moving online, importers will need to adjust documentation workflows and ensure systems, brokers, and partners are aligned before the December 2025 deadline.
This article covers what’s changing, who must comply, the risks of non-compliance, and how importers can prepare for this mandatory change.
What is the Manifestación de Valor?
The Manifestación de Valor is a long-standing requirement used by Mexican customs authorities to determine the correct customs value of imported goods.
Accurate value declarations are critical because they ensure compliance, prevent costly delays, and help importers avoid penalties associated with incomplete or incorrect data.
Key deadline: mandatory electronic submission in 2025
While the obligation to provide the customs value is not new, the method of submission is changing.
- Mandatory electronic submission: Effective December 9, 2025, importers must electronically submit the Manifestación de Valor.
- Submission portal: This electronic transmission must be performed through the VUCEM.
- Timing: Importers must upload the required information and supporting documents before customs clearance, once the importer starts the information uploading process, there is a maximum of 2 days to fill in all required information, after this, the submission expires.
This obligation is formalized under Art. 59 fraction III of the Ley Aduanera, Art. 81 of the Reglamento de la Ley Aduanera, and Regla 1.5.1 of the Reglas Generales de Comercio Exterior for 2025.
Who must comply with the MV submission requirements?
Most importers are required to submit the MV electronically, and the importer is responsible for transmitting the MV in VUCEM and providing the resulting document to the customs agent.
Exemptions (Operations not required to submit MV)
Certain operations may be exempt, including:
- Temporary IMMEX operations under certain circumstances (e.g., the terminal automotive industry in specific cases).
- Temporary imports that are meant to be exported back in the same state that do not belong to IMMEX.
- Returns of exports rejected abroad (goods that return to the country because they were not accepted at their destination).
- Imports of samples, goods of Mexicans living abroad returning home, and other specific operations detailed in Mexican customs regulations and General Rules of Foreign Trade (RGCE).
Even if exempt, the customs authority may require the MV for review.
IMMEX, IVA, and IEPS companies that do not have OEA certification are required to transmit the MV starting December 9, 2025.
How can I comply? (general requirements)
Complying involves meeting technical prerequisites, preparing documentation, and following the four-step submission process in VUCEM:
1. Access requirements
To access the VUCEM portal for testing or transmission, importers must have the certificado de sello digital (CSD) of the physical or moral person performing the transmission and use the latest versions of Mozilla Firefox or Google Chrome.
2. Documentation
All documents uploaded to VUCEM must adhere to strict formatting rules:
- Documents must be in PDF format
- They must be in grayscale
- The document resolution must be set to 300 DPIS.
- The final PDF file cannot exceed 3 MB.
- The documents must not contain complex elements like embedded information, forms, JavaScript code, or blank pages.
3. Submission procedure
The electronic transmission procedure through VUCEM is structured into four main steps: data entry, submission of required documentation, supplementary documents, and finalizing submission.
4. Post-submission obligations
The e-document folio (acuse de recibo) must be declared in the import pedimento. The importer must retain the MV document and its acuse de recibo for 5 years. For operations involving fixed assets, machinery, and equipment, the digital file, including the MV, must be retained for the entire time the assets remain in the importer's possession.
Penalties and risks for non-compliance
Failure to comply can lead to fines and delays:
- Penalties for the erroneous transmission of the Manifestación de Valor are defined by Authorities as per Art. 185 II. In cases of reincidence, the authority has the power to apply the maximum fine.
- Delays: Accurate value declarations are critical for preventing costly delays during customs processes.
Steps importers should take to prepare now
To ensure a seamless transition before the December 9, 2025 deadline, importers should take proactive steps:
- Conduct testing through the VUCEM portal, utilizing the E2 “Manifestación de Valor” format before the obligation enters into force.
- Review and adjust processes to ensure full readiness for the electronic submission requirements.
- Coordinate with customs broker and transportation providers to confirm timelines and understand their requirements for receiving the electronic acuse de recibo (folio).
- Consult the official user guide, Manuales y guías de usuario de la Manifestación de Valor, available on the VUCEM portal.
The shift to electronic MV submission introduces new expectations but also an opportunity to strengthen compliance practices. By understanding what’s changing and coordinating with your broker and internal teams, you can navigate the transition confidently. For tailored support or clarification on how these updates may affect your operations, our C.H. Robinson customs and trade specialists are ready to help.
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