Electronic Customs Value Manifest

Through this notice, we would like to inform you that, following the entry into effect on December 09, 2025, of the new requirement for importers in Mexico to issue and sign the Electronic Customs Value Manifest (eVM) it is necessary to outline the procedure this entails for you as an importer of good under the definitive regime (no apply to temporally imports) in the country and the scope of services of BDO Mexico to respect.

 

Currently, BDO Mexico holds powers of attorney granted by you for administrative and tax-related matters, such as filing tax declarations, authorizing the tax address, handling procedures before the Mexican Social Security Institute (IMSS), and receiving official notifications.

 

However, such legal powers do not include customs-representation, nor do they grant to BDO Mexico the legal authority to carry out any actions related to determining the customs value of your imported goods, or to sign any mandatory customs documentation. 

 

It is important to note that, as a Firm BDO Mexico, we cannot accept legal powers attorney for matters related to customs or foreign trade; consequently, we are not in a position to issue the corresponding eVM for your final imports.

 

The eVM is a strictly operative customs-related document through which the importer declares and determines the following:

 

  • The customs value of the goods imported under definitive regime.
  • The elements comprising the transaction of definitive import goods.
  • Information provided to the customs authorities for tax and regulatory purposes.

 

Therefore, the customs authority requires that the eVM be filled, signed and delivered to the Custom Broker by:

  1. The importer directly (thought an internal local or foreign employee with customs knowledge), using their digital tax seals and “e.firma” (electronic signature) issued by SAT (tax authority); or 

 

  1. A legal representative with explicit customs-related legal powers granted in a notarized document to, “Sign customs documents,” “Determine or declare the customs value of the products,” “Represent the importer with the customs authorities,” or “Sign customs declarations (customs entry form), “Requests, Statements, or Notices related to foreign trade and customs.”  

 

Without at least one of these legal powers, signing the eVM is not permitted.

The signing of the eVM creates legal responsibilities for the person who signs and submits it. Therefore, to fully comply with the applicable customs regulations in the country for the importation of products, it is essential that one of the following alternatives be adopted: 

  1. Appoint a senior executive or employee of your company in Mexico as your legal representative with a notarized power of attorney for customs matters. This representative will obtain their Taxpayer Identification Number (RFC) and electronic signature from the Tax Administration Service (SAT).
  1. Appoint a senior executive or employee of your company abroad as your legal representative with a notarized power of attorney for customs matters. This representative will obtain their Taxpayer Identification Number (RFC) and electronic signature from the Tax Administration Service (SAT), enabling them to sign the VUE from their country, without needing to be physically present in Mexico.

 

Although our firm, BDO Mexico, does not provide foreign trade operative advisory services to your company, we believe it is important to inform you about this new obligation so that you can ensure your import operations into the country remain compliant with customs legislation. This will help you to avoid potential issues and penalties that could harm you, such as fines, undervaluation, and stoppers during the customs clearance process, among others.

 

We appreciate your attention to this notice and if you consider it necessary, we are available to schedule a meeting at your convenience.

 

Sincerely,

 

BDO México 

Castillo Miranda y Compañía, S.C.

Financial Control Services / BSO

International Trade and Customs

Paseo de la Reforma 505 Piso 31
 Torre Mayor, Cuauhtémoc
 06500, Ciudad de México

MÉXICO