ELTOSAI Logistics Guide
IMMEX Program: Mexico's Maquiladora Manufacturing Incentive Explained
Updated October 2026 · By the ELTOSAI brokerage team
IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) is Mexico's flagship manufacturing incentive: authorized companies can import raw materials, components and equipment temporarily, deferring import duties and taxes, provided the finished goods are exported within the program's timeframes.
How it works
An IMMEX-authorized company imports inputs under temporary-import pedimento codes instead of definitive ones. Duties and most taxes are not paid at entry; they are deferred or exempt as long as the goods are transformed and exported (or properly transferred to another IMMEX company) within the allowed periods, generally up to 18 months for inputs.
The program covers manufacturers (industrial IMMEX), service exporters, and shelter operations. Authorization comes from Mexico's Ministry of Economy and requires compliance infrastructure: inventory control systems (Anexo 24), regular reporting, and clean customs records.
Customs and logistics implications
IMMEX imports use specific pedimento codes and follow different duty logic than definitive imports: mixing the two is a classic compliance failure. Transfers between IMMEX companies (virtual pedimentos) have their own procedures. And the IVA/IEPS certification that accompanies IMMEX determines whether VAT is credited or must be guaranteed.
For foreign manufacturers, the practical path is usually: set up under a shelter provider that already holds IMMEX authorization, or obtain your own authorization with a forwarder and broker experienced in IMMEX pedimentos. Either way, your logistics partner must understand temporary-import regimes, not just standard clearance.
- Temporary imports with deferred duties for export production
- Specific pedimento codes: never mix with definitive imports
- Requires Ministry of Economy authorization and Anexo 24 inventory control
- Shelter providers offer IMMEX access without your own authorization
Frequently asked questions
What is the IMMEX program?
Mexico's manufacturing incentive allowing authorized companies to import production inputs temporarily with deferred duties and taxes, provided finished goods are exported within set timeframes.
Who qualifies for IMMEX?
Manufacturers, maquiladoras and export service companies authorized by Mexico's Ministry of Economy, with compliant inventory control and reporting systems.
Can a foreign company use IMMEX without a Mexican entity?
Typically through a shelter provider that operates under its own IMMEX authorization, or by establishing a Mexican entity and obtaining authorization. Your forwarder and broker must handle IMMEX-specific pedimento procedures.
Related shipping routes
Mexican gateways
Mexico customs guides
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