Mexico's SAT Delays E-Value Filing Deadline, Affects Import Compliance
Mexico delays mandatory e-value statements to April 2026, affecting import compliance.
Why it matters: Legal advisors need to guide clients on updated import compliance strategies and the postponed e-filing deadline.
- E-value filings mandatory starting April 1, 2026.
- Importers can use paper or electronic filings until March 2026.
- Certain imports are exempt from e-value statements under Rule 1.5.1.
- Transition period is penalty-free for compliance corrections.
The Mexican Tax Administration Service (SAT) has delayed the mandatory Electronic Statement of Value (known locally as MVE) requirement until April 1, 2026. Originally set for December 9, 2025, this decision aims to ease compliance burdens on importers by providing a longer transition period.
During this transition, as reported by SAT communications, importers are allowed to choose between traditional paper statements and the new electronic format until March 31, 2026. Importantly, any corrections needed during this time can be made without penalties.
The amendment specifies that certain types of imports, as outlined in Rule 1.5.1, are exempt from the MVE requirement. These include temporary imports and global complementary entries, which still need to satisfy other customs value requirements under the Customs Law.
Erick Jiménez Reyes, General Administrator of Foreign Trade Audits, explained that extending the deadline is intended to facilitate a smoother operational transition for businesses. Legal professionals must therefore adjust their compliance advisories to inform clients of these crucial updates.