What is the IMMEX Program?
Mexico's IMMEX program allows manufacturers to import materials duty-free for export production. Learn how it works, what's required, and whether there's a simpler alternative for your business.
How the IMMEX Program Works
IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) is Mexico's primary program for promoting export-oriented manufacturing. It replaced the older Maquiladora and PITEX programs in 2006.
Under IMMEX, companies can temporarily import raw materials, components, machinery, and equipment into Mexico without paying import duties or VAT—as long as those goods are used to manufacture products that will be exported.
IMMEX Program Types
- Industrial IMMEX: For companies that manufacture, transform, or repair goods
- Services IMMEX: For companies providing services related to export operations
- Shelter IMMEX: For foreign companies operating under a Mexican shelter provider
- Outsourcing IMMEX: For companies that subcontract manufacturing processes
- Third-Party IMMEX: For certified companies that can hold goods for other IMMEX holders
IMMEX Program Benefits
When it works, IMMEX offers significant financial advantages for export manufacturers.
Duty-Free Imports
Import raw materials, components, and machinery duty-free for use in export production.
Tax Exemptions
Exemption from VAT (IVA) on imported goods used in manufacturing for export.
Manufacturing Flexibility
Perform manufacturing, assembly, repair, and processing operations in Mexico.
Temporary Import Status
Goods enter Mexico temporarily—no permanent import duties as long as they're exported.
The IMMEX Compliance Burden
IMMEX benefits come with significant administrative requirements. Here's what you need to know.
3-6 Month Setup
IMMEX certification requires government approval, which typically takes 3-6 months.
Extensive Documentation
Detailed application with business plans, financial statements, and facility documentation.
Annual Audits
SAT (Mexican tax authority) conducts regular audits to verify compliance.
Ongoing Compliance
Monthly and annual reporting requirements, inventory reconciliation, and annex updates.
Annex 24 Requirements
Detailed inventory tracking system required to monitor all temporary imports.
Penalties for Non-Compliance
Significant fines and potential loss of IMMEX status for compliance failures.
Skip the Bureaucracy with a Laredo FTZ
If you're shipping goods to Mexico, you don't need to navigate IMMEX compliance yourself. Store inventory in our Laredo Foreign Trade Zone—duty-free—and ship to Mexico when your customers need it.
- Operational in days, not months
- No Mexican government approval needed
- No annual audits or compliance reporting
- Same duty benefits as IMMEX
- 3 hours from Monterrey
IMMEX vs. Laredo FTZ
IMMEX Program Questions
IMMEX stands for 'Industria Manufacturera, Maquiladora y de Servicios de Exportación' (Manufacturing, Maquiladora, and Export Services Industry). It's Mexico's primary program for promoting export manufacturing by allowing duty-free temporary imports.
Companies that manufacture, transform, or repair goods in Mexico for export can apply for IMMEX. You need a legal presence in Mexico (Mexican entity or branch), a facility in Mexico, and must export at least 10% of your total invoiced sales annually.
The application process typically takes 3-6 months. This includes gathering documentation, submitting to the Ministry of Economy (Secretaría de Economía), and waiting for review and approval. Complex applications may take longer.
IMMEX holders must maintain Annex 24 inventory control, submit monthly and annual reports, reconcile temporary imports with exports, renew their program periodically, and pass SAT audits. Non-compliance can result in fines or program cancellation.
IMMEX is a tax program for manufacturers; RFE (Recinto Fiscalizado Estratégico) is a physical free trade zone in Mexico. Both offer duty benefits, but RFE is a specific location while IMMEX applies to your company's operations. Both require Mexican government approval and compliance.
Yes. If you're shipping to Mexico from the US, you can store goods duty-free in a US Foreign Trade Zone (like our Laredo FTZ), then ship to Mexico when needed. Your Mexican customer imports under their own IMMEX or pays standard duties. You get duty benefits without the compliance burden.
Ready for a simpler solution?
Skip the IMMEX paperwork. Store duty-free in our Laredo FTZ and ship to Mexico when you're ready.