New requirements for imports into Mexico set to take effect

Mexico’s customs authorities have recently published Fact Sheet No. 8, announcing the availability of the E2 “Manifestation of Value” form (E2 Form) through the Ventanilla Única de Comercio Exterior Mexicana (VUCEM). The form adds new disclosure requirements for the importation of goods into Mexico.

The mandatory submission of the electronic E2 Form will begin on December 9, 2025 and will generally be required for all import operations, although limited exceptions may apply.

In this alert, we discuss the context for the new E2 Form, and compliance and next steps for importers in Mexico.

Background

In Mexico, prior to any customs clearance operation – whether import or export – individuals and entities must provide customs brokers with an authorized form detailing the customs value breakdown and the valuation method used, which is known as the “Manifestation of Value.”

Since 2015, customs regulations have required importers to not only disclose these amounts but also provide supporting documentation that is related to the amounts declared to the customs value (eg, agreements, as well as those that relate to the adjustments on the customs value of the goods). However, enforcement of this provision was deferred until the release of an electronic format by the Customs Authorities, until now with the publication of the E2 Form.

Compliance implications

What may initially appear to be just another requirement for the importation of goods could, in practice, impose a significant burden on companies – particularly when operations involve complex customs valuation considerations. From an operational standpoint, failure to exercise reasonable care in the preparation and submission of the required documentation may lead to delays in the timely release of merchandise. Additionally, failure to submit the E2 Form – or submitting it with inaccuracies – may result in penalties.

Key considerations

To prepare for compliance with the upcoming disclosure requirements, companies are encouraged to make the following considerations:

• Review internal customs procedures to ensure timely and accurate submission of the applicable form


• Train relevant personnel in the use of the electronic submission portal, VUCEM, and other aspects related to the new format

Based on previous actions for similar regulations, the customs authorities may issue additional clarifications or FAQs regarding this new obligation. Therefore, it is important to actively monitor for any potential updates or changes.

For further information or tailored support, please contact any of the authors or reach out to your customs and trade compliance advisor.

Leer este artículo en español.