Second round of changes to the 2026 foreign-trade rules
Published 22 September 2026 · Diario Oficial de la Federación
What changed
SAT's second resolution amending the 2026 General Foreign Trade Rules (RGCE) and Annexes 1, 2 and 22 lets importers, until 31 December 2026, send form E15 with their contract data under a sworn statement instead of certain contract documents for the value declaration. Customs brokers and agencies must add to their electronic file a sworn statement that they have checked their client is not on SAT's lists of non-compliant taxpayers, updated every three years. Importers get 30 days to prove NOM compliance and pay the fine for certain wrong commercial data, and may bring in up to two kilograms of samples to obtain a compliance report.
Who it affects
All industries. Product types on our rules page: all fifteen.
The source and its dates
Diario Oficial de la Federación, via SIDOF (Secretaría de Gobernación). Published 22 September 2026; in force from 23 September 2026 (the day after publication; the official text carries the signing date, 10 September, and the publication date is the DOF's daily summary). Checked against the source on 11 October 2026.
What to do
Ask your customs broker whether you will use the E15 contract form for value declarations through 31 December 2026, and what replaces it after that date. Expect your broker to check that you are not on SAT's lists of non-compliant taxpayers, and settle any listing first. Keep NOM documents ready: you have 30 days to prove compliance when customs flags commercial data.
Your customs broker, accountant or lawyer files and signs; this page sets out the rule and its source. Need it for your own case? Write to us.