In a joint communiqué dated 2 October 2026, the SAT, National Customs Agency of Mexico (ANAM), and the General Administration of Customs Tax Audit (ATDT) announced a deadline extension for submitting the Manifestación de Valor Electrónica (Electronic Value Manifest) to 31 October 2026. This requirement, governed by Articles 59-A and 59-B of the Federal Customs Law and General Foreign Trade Rules 3.3.1 and 3.3.2, mandates importers to declare transaction values electronically prior to customs clearance. The extension responds to technical integration challenges between the new Digital Customs Platform (PAD) and importer ERP systems.
Key Takeaways
- Unified Filing Deadline: All importers, regardless of sector or customs office, must comply with the single extended deadline of 31 October 2026 for the electronic value manifest submission.
- Mandatory Data Elements: The manifest requires detailed transaction value breakdowns including discounts, royalties, assists, and packing costs per WTO Valuation Agreement methodologies.
- Penalty Relief Period: Late submissions filed before the extended deadline will not incur the usual fines under Article 184 of the Federal Customs Law, provided the manifest is complete and accurate.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement