New requirements for imports to Mexico will come into effect

DLA Piper - Mexican customs authorities recently published Information Sheet No. 8, announcing the availability of the E2 "Declaration of Value" form through the Mexican Single Window for Foreign Trade (VUCEM). This form introduces new requirements for the transmission of information for the importation of goods into Mexico.

The mandatory submission of the E2 electronic form will begin on December 9, 2025, and, as a general rule, will be required for all import operations, although some limited exceptions may apply.

This alert analyzes the context of the new E2 form, as well as the compliance implications and next steps for importers in Mexico.

Background
In Mexico, prior to any customs clearance operation—whether import or export—individuals or legal entities must provide the customs agent with an authorized form detailing the breakdown of the customs value and the valuation method used, known as the "Declaration of Value."

Since 2015, customs regulations have required importers not only to disclose these amounts but also to provide supporting documentation related to the declared values (e.g., contracts, as well as documents related to adjustments to the customs value of the goods). However, the application of this provision had been postponed until the publication of the electronic format by the customs authority, which is now finalized with Form E2.

Compliance implications
What may initially appear to be just another requirement for importing goods could, in practice, represent a significant burden for companies, especially when operations involve complex customs valuation issues. From an operational perspective, failure to exercise due care in preparing and submitting the required documentation may result in delays in the timely release of goods. In addition, failure to submit Form E2—or submitting it with errors—may result in penalties.

Key considerations
To prepare for the new information transmission requirements, companies are advised to consider the following:

Review internal customs procedures to ensure timely and accurate submission of the relevant form.

Train relevant staff in the use of the VUCEM electronic portal and other aspects related to the new format.
Based on similar precedents in similar regulations, customs authorities may issue additional clarifications or frequently asked questions about this new obligation. Therefore, it is important to stay tuned for possible updates or changes.

For more information or personalized assistance, please contact any of the authors or your customs and trade compliance advisor.

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