Mexico’s Tax Administration Service (“SAT”) published in the Official Journal of the Federation ( “DOF”) the First Amendment Resolution to the General Foreign Trade Rules for 2026 (“RGCE”). Said amendments introduce relevant changes to a customs agent’s obligation to maintain an electronic file, pursuant to Rule 1.4.14, as well as amendments related to the Electronic Declaration of Value (“MVE”).

With respect to the electronic file that Mexican customs agents must maintain for import and export foreign trade transactions, Rule 1.4.14 was amended as follows:

As a result of these amendments, it will no longer be necessary to provide supporting documentation evidencing legal ownership or possession of the property and assets used in the commercial activities; instead, the client must simply state that such documentation is available. Likewise, the amendments establish the obligation to update the electronic file every three years, rather than for each individual transaction.

Additionally, Rule 1.5.1 regarding the MVE was amended to expand the exceptions to the obligation to submit the electronic value declaration. The new exceptions include:

• Goods destined for cultural or sporting events sponsored by public entities or private entities authorized to receive tax-deductible donations.
• Props and equipment necessary for filming activities, provided they are used in the film industry and temporarily imported by foreign residents.
• Test vehicles, provided the importation is carried out by an authorized manufacturer resident in Mexico.
• Goods intended for research purposes imported by Mexican and foreign public entities, as well as non-profit legal entities authorized to receive tax-deductible donations for Mexican income tax purposes.
• Global complementary customs entries.

Furthermore, through the amendment to the Eleventh Transitional Article of the RGCE, the Mexican authorities confirmed the extension of the deadline for the mandatory transmission of the MVE until May 31, 2026.

The Foreign Trade and Customs team at CCN remains at your disposal to address any questions or comments regarding the content of this publication.