The Tax Administration Service published on its Portal the Third Advance Version of the Second Resolution of Amendments to the Foreign Trade General Rules for 2026 and its Annexes 1 and 2, through which Transitory Article Eleventh of the RGCE for 2026, related to the Value Declaration, is amended. 

This amendment establishes transitional facilities for compliance with the obligations provided under Article 59, section III, of the Customs Law, Article 81 of its Regulations and Rule 1.5.1. of the RGCE. 

Among the most relevant changes, the following stand out: 

1. Extension for compliance with provisions applicable to the Value Declaration 

It is established that, until September 30, 2026, those who introduce goods into national territory may comply with the provisions related to the Value Declaration in accordance with the scheme provided under the RGCE for 2025. 

Operational Impact: 

Importing companies will have an additional period to adjust their internal processes, systems, documentary controls and coordination with customs brokers regarding the transmission of the Value Declaration. 

2. Documentation that will temporarily not be required to be transmitted 

Until December 31, 2026, it will not be necessary to transmit certain documentation related to the Value Declaration, specifically that referred to in Article 81, sections II, III and IV, of the Regulations of the Customs Law, provided that such documentation is transmitted in accordance with Article 36-A of the Customs Law. 

Operational Impact: 

This facility temporarily reduces the documentary transmission burden associated with the Value Declaration. However, companies must retain the corresponding supporting documentation, since the authority may request it in the exercise of its verification powers.

3. Form E15 “Information on contracts associated with the Value Declaration” 

Until December 31, 2026, those who introduce goods into national territory may choose to transmit form E15 “Information on contracts associated with the Value Declaration”, contained in Annex 1. 

Such form must include the general data of the contracts associated with the transaction, declaring under oath that the information provided is true and corresponds to the contracts related to the operation. 

Operational Impact: 

Companies must identify the contracts linked to their import operations, validate their validity and ensure that the information declared in form E15 is consistent with the operation, the invoice, the declared value and the supporting documentation. 

4. Amendment to Annex 1 

As part of the resolution, amendments to Annex 1 of the RGCE for 2026 are published, in which form E15 related to the Value Declaration is incorporated or updated. 

Operational Impact: 

Companies must verify that they use the current form and that the information transmitted is consistent with their contracts, import operations and value files.

Entry into force 

The resolution will enter into force on the day following its publication in the Official Gazette of the Federation. However, since it was published in advance on the SAT Portal, its content will take effect in accordance with Rule 1.1.2 of the RGCE. 

Recommendation 

We suggest that importing companies proactively review their processes related to the electronic Value Declaration, considering the following: 

• Identify operations subject to the Value Declaration.
• Review the supporting documentation for the declared value.
• Validate contracts associated with import operations.
• Confirm the correct integration and use of form E15.
• Coordinate with the customs broker the transmission of applicable information.
• Maintain updated files to address possible requests from the authority.
• Review the transitional deadlines applicable to September 30 and December 31, 2026. 

Based on the foregoing, it is advisable to strengthen internal controls related to customs value, contracts, supporting documentation and electronic transmission of information, in order to ensure compliance with the Value Declaration and reduce risks in the event of authority reviews.

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.