5 Basic Questions About the Manifestación de Valor (Value Manifestation)

Documentación

Dec 14

In international trade, one of the key requirements for importing goods into Mexico is the Manifestación de Valor, also known as the Value Manifestation.

What is the Manifestación de Valor?

The Manifestación de Valor is a sworn declaration in which the importer provides the true value of the goods entering the country, including all components that impact or form part of their customs value.

What is it used for?

Its primary purpose is to ensure transparency and accuracy in the customs value reported to Mexican authorities. Incorrect valuation or a lack of reliable information, can affect tax collection and enable illicit practices such as undervaluation (declaring a lower value to reduce duties and taxes).

Who must submit it?

Any person importing goods into Mexican territory is required to submit the Manifestación de Valor—either the importer or their legal representative.

When and how is it submitted?

For many years, the Value Declaration was submitted in paper form or attached to the customs documentation file. However, with Mexico’s digital modernization efforts, the Tax Administration Service (SAT) and the Mexican Single Window (VUCEM) created the electronic format “E2 – Manifestación de Valor”, which must be transmitted through VUCEM.

Electronic submission will become mandatory starting April 1, 2026, although the platform and form are already active and can be used beforehand.

What happens if it is not completed correctly?

If the Value Declaration contains errors, missing information, or inaccurate data, customs authorities may:

Request corrections or a new Value Declaration
Require a rectification of the customs entry (pedimento)
Impose fines under Article 185 of the Mexican Customs Law
Initiate more extensive reviews or audits

The Manifestación de Valor is a legal requirement for importing goods into Mexico and is essential for determining the correct duties and ensuring full regulatory compliance.

At Integración Aduanal, our trade compliance specialists help you:

Prepare and review the Value Manifestation with complete and accurate supporting documentation
Coordinate electronic transmission through VUCEM
Prevent errors, penalties, and delays during the customs clearance process

With professional support, your import operations become more secure, compliant, and reliable—reducing risks and facilitating the smooth entry of your goods into the Mexican market.