The Tax Administration Service (Servicio de Administración Tributaria or SAT) announced through Circular SAT 65‑2025 that the new declaration of value submitted through the Mexican Foreign Trade Portal (Ventanilla Única de Comercio Exterior Mexicana or VUCEM), will enter into force at a later date than previously announced (see Holland & Knight's previous alert, "Declaration of Value Can Be Made Through the Mexican Foreign Trade Portal," Dec. 5, 2025), in order to allow companies engaged in foreign trade to be adequately prepared to comply with this obligation.
As a result, the effective date of the new declaration of value will move from Dec. 9, 2025, to April 1, 2026.
Despite this extension, companies involved in foreign trade activities may voluntarily begin using VUCEM to submit the corresponding declaration of value.
In this regard, those entities introducing goods into Mexico may comply with the declaration of value until March 31, 2026, either by submitting it through VUCEM or under the traditional process, as determined by each company.
