On September 30, 2026, Mexico’s Tax Administration Service (SAT) published the “First Anticipated Version” of the Third Ruling of Modifications to the General Foreign Trade Rules for 2026 and its annex on the enforcement of the Electronic Value Manifest. The requirements will now be enforced in phases across different “customs regimes” established under Mexican customs law. Prior to this update, enforcement was scheduled to enter into force on October 1, 2026.

The resolution becomes effective on the day following its publication in the Diario Oficial de la Federación. However, under General Rule 1.1.2, Anticipated Versions provide an enforceable benefit as soon as they are published through this mechanism.

The Electronic Value Manifest must be transmitted for applicable foreign trade operations according to the following implementation schedule:

1. As of November 1, 2026, goods imported under the customs regime “Manufacturing, Processing, or Repair Within a Bonded Facility”.
2. As of November 15, 2026, goods imported under the customs regime “Strategic Bonded Facility”.
3. As of December 1, 2026, goods imported under the customs regime “Transit of Goods” (In-Bonds).
4. As of December 15, 2026, goods imported under the customs regime “Bonded Warehouse (FTZ)”.
5. As of January 1, 2027, goods imported under the customs regime “Temporary Importation”.
6. As of January 15, 2027, goods imported under the customs regime “Definitive Importation”.

For more information please visit: https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rgce/anticipadas/3aRMRGCE_2026_PrimeraAnticipada.pdf