Introduction to the IMMEX Program
Everything you need to know about Mexico's IMMEX program for duty-free manufacturing imports—and whether it's the right choice for your business.
In This Guide
- What IMMEX is and how it works
- The different types of IMMEX programs
- Benefits and tax advantages
- Compliance requirements and challenges
- Whether IMMEX is right for your business
- Simpler alternatives to consider
What is IMMEX?
IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) is Mexico's flagship program for promoting export manufacturing by allowing companies to import materials duty-free.
Established in 2006, IMMEX consolidated the older Maquiladora and PITEX programs into a single framework. Today, thousands of companies operate under IMMEX, representing a significant portion of Mexico's manufacturing exports.
Under IMMEX, companies can temporarily import raw materials, components, machinery, and equipment into Mexico without paying import duties or VAT—provided those goods are used to manufacture products that will be exported.
Types of IMMEX Programs
- Industrial IMMEX: For companies that manufacture, transform, or repair goods
- Services IMMEX: For export-related service providers
- Shelter IMMEX: For foreign companies using a Mexican shelter provider
- Outsourcing IMMEX: For companies subcontracting manufacturing
- Third-Party IMMEX: For certified companies holding goods for other IMMEX holders
IMMEX Benefits
Duty-Free Imports
Import raw materials and components without paying import duties
VAT Exemption
No VAT on goods used for export manufacturing
Manufacturing Operations
Assembly, repair, and processing in Mexico
Temporary Import Status
No permanent duties as long as goods are exported
The Compliance Reality
IMMEX benefits come with significant administrative requirements.
3-6 Month Setup
Government approval process takes time
Extensive Documentation
Detailed application and ongoing paperwork
Annual Audits
SAT conducts regular compliance audits
Ongoing Compliance
Monthly/annual reports and Annex 24 tracking
The Simpler Alternative: Laredo FTZ
If you're shipping to Mexico from the US, you don't need IMMEX. Store inventory duty-free in our Laredo Foreign Trade Zone and ship to Mexico when needed.
- No Mexican government approval
- Operational in days
- No compliance burden
- Same duty benefits
- 3 hours from Monterrey
IMMEX vs. FTZ
Common Questions
IMMEX stands for 'Industria Manufacturera, Maquiladora y de Servicios de Exportación' (Manufacturing, Maquiladora, and Export Services Industry). It's Mexico's program for duty-free manufacturing imports.
Companies that manufacture, transform, or repair goods in Mexico for export. You need a Mexican legal entity, facility in Mexico, and must export at least 10% of sales annually.
Typically 3-6 months. This includes documentation, submission to Secretaría de Economía, and approval wait time.
Store goods in a US Foreign Trade Zone (like our Laredo FTZ), then ship to Mexico when needed. Same duty benefits, no Mexican compliance burden.
Ready for a simpler solution?
Skip the IMMEX bureaucracy. Store duty-free in our Laredo FTZ and ship to Mexico when you're ready.