Extension on Value Manifestation Requirements

Key points

• The enforcement of penalties for non-compliance with the new Electronic Value Declaration requirements has been extended from 9 December 2025 to 31 March 2026.
• During this transition period, no fines will be imposed for breaches related to these new electronic requirements.
• From 1 April 2026 onwards, full compliance with the current regulations will be mandatory. 

For further information or to assess the impact of this extension on your foreign trade operations, the Forvis Mazars in Mexico team is ready to assist you.