The IMMEX Program: A Practical Guide for Foreign Manufacturers
How Mexico’s manufacturing-for-export program lets you import machinery and inputs on a duty-deferred basis — and what it takes to qualify and stay compliant.
What IMMEX is
IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) is a federal program created by decree in 2006. It allows a company established in Mexico to temporarily import raw materials, components and machinery used in an industrial or service process destined for export, deferring the general import duty on those goods while they remain under the program.
It is the backbone of Mexico’s export manufacturing sector: most foreign-owned plants in the automotive, electronics and appliance supply chains operate under an IMMEX authorization.
The main benefits
First, duty deferral: temporary imports under IMMEX do not pay the general import tax while the goods remain in the authorized process. Second, VAT relief: standing alone, temporary imports became subject to 16% VAT under the 2014 tax reform — but companies that obtain the VAT/IEPS certification can apply a credit that neutralizes it. Third, IMMEX can be combined with sector promotion programs (PROSEC) to reduce duties on goods that do pay them.
Who qualifies
The applicant must be an entity incorporated in Mexico with facilities where the productive process takes place, and must commit to export sales. As a general rule the program requires annual exports above a minimum threshold (historically USD 500,000 or at least 10% of total turnover — confirm the current figure when applying). The company also needs a compliant automated inventory control system (the well-known “Annex 24”) and a clean standing before the tax authority.
Modalities
The decree recognizes several modalities: industrial (manufacturing), services, shelter — where a Mexican shelter company holds the program and employs the workforce while the foreign principal keeps ownership of machinery and inventory — holding-company and outsourcing modalities. The right choice depends on how much operational presence you want in Mexico on day one; many first-time entrants start under a shelter and migrate to their own IMMEX later.
Pitfalls to plan around
Most IMMEX problems are inventory problems: discrepancies in Annex 24 records, temporary imports that overstay their authorized period, or transfers between plants that are not properly documented. Losing the VAT certification is expensive, and cancellation of the program can trigger duties and penalties on everything imported under it. The discipline is administrative, not legal — which is why the program should be designed together with your customs broker and accounting team from the start.
This guide is general information for initial orientation, current as of its publication date. It is not legal advice. Program requirements and thresholds change — verify the current rules with our team before acting.
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