Are pharmaceutical royalties always additions?

Not always. They are only additions when they are a condition of sale and related to the imported goods. Camtom analyzes the license agreement to determine if they qualify under Art. 65 section III LA.

How does Camtom handle related-party transactions?

Camtom detects the relationship from the RFC and corporate structure, and automatically applies the value tests under Art. 68 LA to validate that the price is not influenced by the relationship.

Does the MVE apply to medical samples with no commercial value?

Yes. All imports require MVE since June 2026. For samples without commercial value, a secondary valuation method must be used. Camtom guides the importer in selecting the correct method.

What if COFEPRIS regulates the drug price?

The COFEPRIS-regulated price does not replace the transaction value for customs purposes. The MVE must declare the actual price paid. Camtom includes explanatory notes when there is a discrepancy.

Does Camtom handle Class III medical device imports?

Yes. Camtom generates the MVE for any type of medical device, considering specific additions such as international certification payments and design technical assistance.

Are pharmaceutical royalties always additions?

Not always. They are only additions when they are a condition of sale and related to the imported goods. Camtom analyzes the license agreement to determine if they qualify under Art. 65 section III LA.

How does Camtom handle related-party transactions?

Camtom detects the relationship from the RFC and corporate structure, and automatically applies the value tests under Art. 68 LA to validate that the price is not influenced by the relationship.

Does the MVE apply to medical samples with no commercial value?

Yes. All imports require MVE since June 2026. For samples without commercial value, a secondary valuation method must be used. Camtom guides the importer in selecting the correct method.

What if COFEPRIS regulates the drug price?

The COFEPRIS-regulated price does not replace the transaction value for customs purposes. The MVE must declare the actual price paid. Camtom includes explanatory notes when there is a discrepancy.

Does Camtom handle Class III medical device imports?

Yes. Camtom generates the MVE for any type of medical device, considering specific additions such as international certification payments and design technical assistance.

MVE by industry

MVE for the pharmaceutical industry

The pharmaceutical industry imports active ingredients (API), finished drugs and medical devices with complex valuations including royalties, license payments and clinical studies. The MVE requires exact declaration of these concepts under Format E2. Camtom simplifies the process so pharmaceutical importers comply without errors or delays.

MVE challenges in your industry

Declaring royalties and license payments for pharmaceutical patents as additions to transaction value

Properly valuing active ingredients (API) when there is a relationship between the manufacturer and the importer

Determining whether clinical studies funded by the importer constitute an addition to value

Handling imports with transfer pricing between companies in the same pharmaceutical group

Documenting the valuation method when COFEPRIS imposes regulated prices differing from the transaction value

How Camtom solves it

Camtom automatically classifies pharmaceutical royalty payments under Art. 65 LA and integrates them into the customs value

Analyzes the relationship between parties and recommends the appropriate valuation method with supporting documentation

Identifies which clinical studies are additions and which are not, based on Art. 65 section I LA criteria

Validates consistency between transfer prices and values declared in the MVE to avoid SAT observations

Generates the MVE with explanatory notes when the transaction value differs from the regulated price

Common products and tariff codes

Active ingredients (API)2941.10

Finished drugs3004.90

Vaccines3002.15

Medical devices9018.90

Wound care materials3005.90

Diagnostic reagents3822.00

Frequent additions to value

Pharmaceutical patent royalties
Technology license payments
Clinical studies funded by importer
Formulation technical assistance

Most common valuation method

Transaction value (Art. 64 LA) — Method 1, with related-party analysis

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Frequently asked questions