{"id":7115,"date":"2026-08-06T14:06:47","date_gmt":"2026-08-06T20:06:47","guid":{"rendered":"https:\/\/rivtrev.com\/?p=7115"},"modified":"2026-08-11T12:25:18","modified_gmt":"2026-08-11T18:25:18","slug":"segunda-resolucion-de-modificaciones-a-las-reglas-generales-de-comercio-exterior-para-2026-y-anexos-1-y-2-tercera-version-anticipada","status":"publish","type":"post","link":"https:\/\/rivtrev.com\/en\/segunda-resolucion-de-modificaciones-a-las-reglas-generales-de-comercio-exterior-para-2026-y-anexos-1-y-2-tercera-version-anticipada\/","title":{"rendered":"SEGUNDA RESOLUCI\u00d3N DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026 Y ANEXOS 1 Y 2 TERCERA VERSI\u00d3N ANTICIPADA"},"content":{"rendered":"
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tSEGUNDA RESOLUCI\u00d3N DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026 Y ANEXOS 1 Y 2 TERCERA VERSI\u00d3N ANTICIPADA\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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06 de Agosto de 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tSecond Resolution of Amendments to the 2026 General Foreign Trade Rules and Annexes 1 and 2 \u2013 Third Advance Version\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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SAT publica la Tercera Versi\u00f3n Anticipada de la Segunda Resoluci\u00f3n de Modificaciones a las RGCE 2026: Nuevo Formato E15 para Contratos Asociados a la Manifestaci\u00f3n de Valor<\/strong><\/p>

El Servicio de Administraci\u00f3n Tributaria (SAT) public\u00f3 la Tercera Versi\u00f3n Anticipada de la Segunda Resoluci\u00f3n de Modificaciones a las Reglas Generales de Comercio Exterior para 2026<\/strong>, as\u00ed como la Primera Modificaci\u00f3n al Anexo 1<\/strong>, mediante la cual se incorpora el Formato E15 \u00abInformaci\u00f3n de contratos asociados a la Manifestaci\u00f3n de Valor\u00bb<\/strong>, el cual deber\u00e1 presentarse a trav\u00e9s de la Ventanilla Digital.<\/p>

Formato E15 \u2013 Informaci\u00f3n de contratos asociados a la Manifestaci\u00f3n de Valor<\/strong><\/p>

Este formato deber\u00e1 presentarse ante la AGACE\/ANAM<\/strong> mediante la Ventanilla Digital y tiene por objeto proporcionar informaci\u00f3n general sobre los contratos relacionados con las operaciones de comercio exterior que sustentan la Manifestaci\u00f3n de Valor.<\/p>

Entre otros, el nuevo formato solicita la siguiente informaci\u00f3n:<\/p>

  • Nombre o raz\u00f3n social del usuario de comercio exterior.<\/li>
  • Datos generales del contrato.<\/li>
  • Fecha de suscripci\u00f3n.<\/li>
  • Partes contratantes.<\/li>
  • Objeto del contrato.<\/li>
  • Tipo de contrato (prestaci\u00f3n de servicios, enajenaci\u00f3n u otro).<\/li>
  • S\u00edntesis del objeto.<\/li>
  • Contraprestaci\u00f3n.<\/li>
  • Monto de la contraprestaci\u00f3n (cuando aplique).<\/li>
  • Forma de pago.<\/li>
  • Plazos de pago.<\/li>
  • Moneda.<\/li>
  • Vigencia del contrato.<\/li><\/ul>

    The Formato E15 \u00abInformaci\u00f3n de contratos asociados a la Manifestaci\u00f3n de Valor\u00bb<\/strong> deber\u00e1 transmitirse a trav\u00e9s de la Ventanilla Digital de manera conjunta con el Formato E2 \u00abManifestaci\u00f3n de Valor\u00bb<\/strong> correspondiente a la operaci\u00f3n de importaci\u00f3n. Asimismo, los contratos que sustenten la operaci\u00f3n deber\u00e1n conservarse a disposici\u00f3n de las autoridades aduaneras y presentarse cuando \u00e9stas los requieran.<\/p>

    De manera transitoria, se establecen facilidades para el cumplimiento de estas obligaciones. Hasta el 30 de septiembre de 2026<\/strong>, la Manifestaci\u00f3n de Valor podr\u00e1 presentarse indistintamente en formato digital o documental. Asimismo, hasta el 31 de diciembre de 2026<\/strong>, no ser\u00e1 obligatorio transmitir la documentaci\u00f3n prevista en el art\u00edculo 81, fracciones II, III y IV, del Reglamento de la Ley Aduanera, siempre que \u00e9sta ya se encuentre digitalizada en t\u00e9rminos del art\u00edculo 36-A de la propia Ley Aduanera.<\/p>

    Adicionalmente, durante ese mismo periodo, el Formato E15<\/strong> podr\u00e1 transmitirse de manera simplificada, incorporando \u00fanicamente los datos generales de los contratos asociados a la Manifestaci\u00f3n de Valor, bajo protesta de decir verdad de que la informaci\u00f3n corresponde a los contratos relacionados con la operaci\u00f3n de importaci\u00f3n.<\/p>

    En Rivadeneyra Trevi\u00f1o damos seguimiento puntual a estas modificaciones y quedamos a su disposici\u00f3n para resolver cualquier duda, as\u00ed como para apoyar en la evaluaci\u00f3n e implementaci\u00f3n de las medidas necesarias.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    SAT Publishes the Third Advance Version of the Second Resolution Amending the 2026 General Foreign Trade Rules (RGCE): New Form E15 for Contracts Associated with the Customs Value Declaration<\/strong><\/p>

    The Mexican Tax Administration Service (SAT)<\/strong> has published the Third Advance Version of the Second Resolution Amending the 2026 General Foreign Trade Rules (RGCE)<\/strong>, together with the First Amendment to Annex 1<\/strong>, which introduces Form E15 \u2013 \u00abInformation on Contracts Associated with the Customs Value Declaration (Manifestaci\u00f3n de Valor).\u00bb<\/strong> This form must be submitted electronically through the Digital Single Window (Ventanilla Digital)<\/strong>.<\/p>

    Form E15 \u2013 Information on Contracts Associated with the Customs Value Declaration<\/strong><\/p>

    This form must be submitted to AGACE\/ANAM<\/strong> through the Digital Single Window (Ventanilla Digital)<\/strong>. Its purpose is to provide general information regarding the contracts associated with foreign trade transactions that support the Customs Value Declaration (Manifestaci\u00f3n de Valor).<\/strong><\/p>

    Among other information, the new form requires the following:<\/p>

    • Name or corporate name of the foreign trade user.<\/li>
    • General contract information.<\/li>
    • Contract execution date.<\/li>
    • Contracting parties.<\/li>
    • Purpose of the contract.<\/li>
    • Type of contract (service agreement, transfer of ownership\/sale, or other).<\/li>
    • Summary of the contract’s purpose.<\/li>
    • Consideration.<\/li>
    • Amount of the consideration (where applicable).<\/li>
    • Payment method.<\/li>
    • Payment terms.<\/li>
    • Currency.<\/li>
    • Contract term.<\/li><\/ul>

      Form E15 \u2013 \u00abInformation on Contracts Associated with the Customs Value Declaration\u00bb<\/strong> must be submitted electronically through the Digital Single Window (Ventanilla Digital)<\/strong> together with Form E2 \u2013 \u00abCustoms Value Declaration (Manifestaci\u00f3n de Valor)\u00bb<\/strong> corresponding to the relevant import transaction. In addition, the contracts supporting the import transaction must be retained and made available to the customs authorities and submitted upon request.<\/p>

      As a transitional measure, certain compliance relief has been established. Until September 30, 2026<\/strong>, the Customs Value Declaration (Manifestaci\u00f3n de Valor)<\/strong> may be submitted either electronically or in paper form. Furthermore, until December 31, 2026<\/strong>, it will not be mandatory to electronically submit the documentation referred to in Article 81, Sections II, III, and IV of the Regulations to the Mexican Customs Law (Reglamento de la Ley Aduanera)<\/strong>, provided that such documentation has already been digitized in accordance with Article 36-A of the Mexican Customs Law (Ley Aduanera).<\/strong><\/p>

      Additionally, during the same transitional period, Form E15<\/strong> may be submitted in a simplified manner by providing only the general information relating to the contracts associated with the Customs Value Declaration (Manifestaci\u00f3n de Valor)<\/strong>, under a declaration under penalty of perjury that the information provided corresponds to the contracts related to the relevant import transaction.<\/p>

      At Rivadeneyra Trevi\u00f1o, we closely monitor these regulatory changes and remain at your disposal to address any questions, as well as to support the evaluation and implementation of the necessary measures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Rivadeneyra, Trevi\u00f1o y de Campo
      Comercio Exterior\/Foreign Trade<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      COMPARTE este boletin
      en tus redes sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        \n \n <\/i> \n <\/div>\n <\/li>\n <\/ul>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

        SEGUNDA RESOLUCI\u00d3N DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026 Y ANEXOS 1 Y 2 TERCERA VERSI\u00d3N ANTICIPADA 06 de Agosto de 2026 Second Resolution of Amendments to the 2026 General Foreign Trade Rules and Annexes 1 and 2 \u2013 Third Advance Version SAT publica la Tercera Versi\u00f3n Anticipada de la Segunda […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7115","post","type-post","status-publish","format-standard","hentry","category-boletines","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/7115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/comments?post=7115"}],"version-history":[{"count":16,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/7115\/revisions"}],"predecessor-version":[{"id":7132,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/posts\/7115\/revisions\/7132"}],"wp:attachment":[{"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/media?parent=7115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/categories?post=7115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rivtrev.com\/en\/wp-json\/wp\/v2\/tags?post=7115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}