Introduction
The Mexican Customs Value Declaration is a critical document required for importing goods into Mexico. It ensures that customs authorities have accurate information about the value of the goods being imported, allowing for proper tax assessment and compliance with trade regulations. This guide will explain what the declaration entails, who must submit it, how to complete it, and the legal framework governing it.
What is the Customs Value Declaration?
The Customs Value Declaration (Manifestación de Valor) is a document that importers must provide to Mexican customs authorities when bringing goods into the country. This declaration contains key information about the transaction, including:
- The commercial invoice value.
- Transportation and insurance costs.
- Additional charges that affect the total value of the goods.
The purpose of this declaration is to determine the correct customs value, which serves as the basis for calculating import duties and taxes.
Who Must Submit the Declaration?
According to Mexican customs regulations, any individual or entity importing goods into Mexico must submit the Customs Value Declaration. This includes:
- Importers of goods for commercial or industrial purposes.
- Businesses engaged in international trade.
- Customs brokers and agencies handling import procedures on behalf of clients.
Failure to provide the declaration can lead to penalties, additional inspections, and delays in customs clearance.
How to Complete and Submit the Declaration
Importers must follow these steps to complete and submit the declaration:
- Transmit the E2 “Manifestación de Valor” Format: This form must be submitted digitally through the Mexican Digital Window (Ventanilla Digital) for each import operation.
- Authorize Customs Agents or Brokers: The importer can authorize customs brokers or agencies by including their RFC (Federal Taxpayer Registration) number in the declaration.
- Include the e-Document in the Pedimento: The declaration must be linked to the corresponding e-document (electronic customs form) in the import process.
- Retain a Digital Copy: The importer must store the digital document for the period specified under Article 30 of the Mexican Federal Fiscal Code.
- Provide a Copy to Customs Agents: If the importer has not authorized a customs broker to access the declaration, they must provide a digital copy directly to the broker handling the customs clearance.
- Rectify Errors: If the declaration contains incomplete or incorrect information, a new declaration must be generated through the Digital Window. Additionally, a D9 electronic payment form must be submitted to pay any applicable fines.
- Modify the Customs Value in the Pedimento: If the error affects the declared customs value, the pedimento must be corrected according to customs regulations.
Exceptions to the Customs Value Declaration Requirement
In some cases, importers are not required to submit the E2 format through the Digital Window. These include:
- Goods previously exported from Mexico and re-imported within a specific time frame.
- Temporary imports under specific conditions.
- Goods returned to Mexico without import taxes, as long as they remain unchanged and within the permitted return period.
Legal Basis
The Customs Value Declaration is regulated under the following legal provisions:
- Mexican Customs Law (Ley Aduanera): Articles 59, 59-A, 59-B, 64, 103, 106, 116, 162, 185.
- Federal Fiscal Code (CFF): Article 30.
- Customs Law Regulations (Reglamento de la Ley Aduanera): Articles 68, 81, 220.
- General Rules of Foreign Trade (RGCE): Rules 4.5.30, 6.1.1.
- Annex 1 of the Mexican Customs Law.
These laws and regulations establish the requirements for declaring the customs value, the obligations of importers, and the penalties for non-compliance.
Conclusion
The Mexican Customs Value Declaration is an essential component of the import process. Ensuring accuracy and compliance helps avoid penalties and delays in customs clearance. Importers should familiarize themselves with the requirements, maintain proper documentation, and utilize digital platforms like the Mexican Digital Window to streamline the declaration process.
Manifestación de Valor en Aduanas Mexicanas
Introducción
La Manifestación de Valor en Aduanas Mexicanas es un documento esencial para la importación de mercancías. Su propósito es proporcionar a las autoridades aduaneras información precisa sobre el valor de los bienes importados, lo que permite calcular correctamente los impuestos de importación y garantizar el cumplimiento de las regulaciones comerciales.
¿Qué es la Manifestación de Valor?
La Manifestación de Valor es un documento obligatorio para los importadores en México. Contiene información clave sobre la transacción, como:
- Valor de la factura comercial.
- Costos de transporte y seguro.
- Cargos adicionales que afectan el valor total de las mercancías.
Este documento es fundamental para determinar el valor en aduana y calcular correctamente los impuestos de importación.
¿Quiénes deben presentar la Manifestación de Valor?
Todos los importadores de mercancías a México deben presentar la Manifestación de Valor, incluyendo:
- Empresas de comercio exterior.
- Agentes y agencias aduanales.
El incumplimiento de esta obligación puede resultar en multas, inspecciones adicionales y retrasos en el despacho aduanero.
Cómo completar y presentar la Manifestación de Valor
- Transmitir el Formato E2 a través de la Ventanilla Digital por cada operación.
- Autorizar a agentes aduanales mediante su RFC.
- Declarar el e-document en el pedimento.
- Conservar una copia digital según el Artículo 30 del CFF.
- Entregar una copia al agente aduanal si no se autorizó su consulta digital.
- Rectificar errores generando un nuevo formato y, si aplica, presentar el Formato D9 y pagar la multa.
- Modificar el valor en aduana si la corrección afecta el valor declarado en el pedimento.
Excepciones
No se requiere presentar la Manifestación de Valor en los siguientes casos:
- Mercancías previamente exportadas y reimportadas dentro del plazo permitido.
- Importaciones temporales bajo ciertos regímenes.
- Mercancías retornadas a México sin impuestos.
Base Legal
Las principales disposiciones legales incluyen:
- Ley Aduanera: Artículos 59, 59-A, 59-B, 64, 103, 106, 116, 162, 185.
- CFF: Artículo 30.
- Reglamento de la Ley Aduanera: Artículos 68, 81, 220.
- RGCE: Reglas 4.5.30, 6.1.1.
Conclusión
Cumplir con la Manifestación de Valor es clave para evitar problemas con la aduana. Mantener información precisa y aprovechar plataformas digitales puede agilizar el proceso y garantizar el cumplimiento normativo.
