The short answer: this glossary explains the Mexican and US customs terms our import articles use, such as pedimento, MVE, VUTCE, E15, antidumping duties, de minimis and Entry Types 11, 13 and 86. Each definition rests on an official text, linked below it, read on October 24, 2026.

Verified as of October 24, 2026. Terms we could not tie to an official text we could read, such as “ultimate consignee”, “man-day” and AQL, are not included yet. This page is general information, not legal advice.

Pedimento
The electronic customs entry for a shipment. Anyone who brings goods into or out of Mexico under a customs regime must transmit one to customs through the electronic customs system, with information about the goods.Source: Ley Aduanera, art. 36
MVE (Manifestación de Valor Electrónica)
The statement, made under oath, of the elements that let customs determine the customs value of the goods, transmitted electronically. From November 1, 2026 it becomes mandatory in stages by customs regime, and for definitive imports from January 15, 2027, according to the SAT's advance text of the Third Resolution, which we did not find in the Diario Oficial as of October 24, 2026.Sources: Ley Aduanera, art. 59, fracción III; SAT, Tercera Resolución, primera versión anticipada
VUTCE (Ventanilla Única de Trámites de Comercio Exterior)
The Single Window for Foreign Trade Procedures, enabled by a presidential decree published on May 4, 2026 as the only channel through which the foreign trade authorities (the Ministry of Economy, the SAT and the National Customs Agency) receive and resolve procedures. The Digital Transformation Agency (ATDT) runs it. The RGCE call it the "Ventanilla Digital".Sources: DOF, decreto del 4 de mayo de 2026; DOF, Segunda Resolución RGCE 2026 (22 de septiembre)
VUCEM (Ventanilla Digital Mexicana de Comercio Exterior)
The system through which, according to the same decree, the VUTCE operates technologically. Its administration is to pass from the SAT to the ATDT. So VUTCE is the window and VUCEM is the system behind it, not a renaming.Source: DOF, decreto del 4 de mayo de 2026, transitorio tercero
E2 (Manifestación de Valor)
The customs value declaration format of the RGCE annexes. The E15 contract information is transmitted together with the E2 that corresponds to it.Source: DOF, Segunda Resolución RGCE 2026, Anexo 1
E15 (Información de contratos asociados a la Manifestación de Valor)
A format in Annex 1 with the general data of the contracts behind a transaction. Until December 31, 2026, importers may transmit it, declared under oath, instead of each contract.Source: DOF, Segunda Resolución RGCE 2026 (22 de septiembre)
Agente aduanal (customs broker)
A natural person authorized by the Finance Ministry, through a patent, to handle the clearance of goods on behalf of others under the customs regimes. The broker is responsible for the accuracy of the data, the correct tariff classification and the determination of the regime.Source: Ley Aduanera, arts. 54 y 159
Cuota compensatoria (antidumping or countervailing duty)
A duty that the Ministry of Economy sets on imports sold at dumped prices or subsidized. It equals the difference between normal value and export price, or the amount of the subsidy; it can be lower if that is enough to discourage the unfair practice.Source: Ley de Comercio Exterior, art. 62
Compromiso de precios (price undertaking)
An agreement in which exporters commit to sell at no less than a minimum price, with the duty not applied to the companies that comply. In the ceramic tile case, the 2016 Final Resolution accepted a commitment of at least USD 6.72 per m2 FOB or 8.40 CIF, with price monitoring before export.Source: DOF, resolución de inicio del examen de vigencia (23 de octubre de 2026)
Examen de vigencia (sunset review)
Mexican antidumping duties disappear after five years unless the Ministry has started a review before then. To start one, domestic producers must state their interest in writing at least 25 days before the duty expires. In the ceramic tile case the duties stay in force while the review runs.Sources: Ley de Comercio Exterior, arts. 70 y 70 B; DOF, resolución del 23 de octubre de 2026, punto 34
De minimis
The US exemption from duty for shipments with a fair retail value of USD 800 or less. It has been suspended for most imports since August 29, 2025 and indefinitely by CBP rules since June 24, 2026, and the statute ends it on July 1, 2027, according to CBP's proposed rule.Source: Federal Register, 91 FR 64532 (8 de octubre de 2026)
Entry Type 11 (informal entry)
The CBP entry type for goods valued at USD 2,500 or less. CBP proposes to require it to be filed electronically on or before the date of importation instead of within 15 days after arrival.Source: Federal Register, 91 FR 64532 (propuesta)
Entry Type 13 (informal mail entry)
A new entry type that CBP proposes for mail shipments of USD 2,500 or less. CBP began a voluntary test of it on September 22, 2026.Source: Federal Register, 91 FR 64532 (propuesta)
Entry Type 86
A voluntary electronic entry process for qualifying low-value shipments in CBP's ACE system. CBP says the test proved insufficient for the problems it was designed to address.Source: Federal Register, 91 FR 64532
Liquidated damages
The amount CBP claims when an importer breaks a bond condition. For the informal entry bond, CBP proposes the greater of the value of the goods or USD 1,000, and three times the value for restricted or prohibited goods or alcohol.Source: Federal Register, 91 FR 64532 (propuesta de 19 CFR 113.62(n))