The IMMEX program is the legal engine behind Mexico's manufacturing boom. It lets approved companies import raw materials and components duty-free, provided the finished goods are exported. If you're manufacturing in Mexico, or planning to, this is the program that makes the math work.
What IMMEX actually is
IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) authorizes companies to temporarily import inputs (raw materials, components, machinery, even packaging) without paying IGI import duties or 16% IVA, as long as the resulting products are exported within the authorized timeframe.
It's the modern form of the maquiladora regime, and it covers far more than border assembly plants: aerospace in Querétaro, medical devices in Tijuana, automotive across the Bajío. Most export manufacturing in Mexico runs on IMMEX.
The benefits, in numbers
For a manufacturer importing $10M in components annually, IMMEX typically defers or eliminates $1.6M+ in IVA alone, plus whatever IGI duties apply to the inputs. That cash stays in your operation instead of sitting with the tax authority awaiting refunds.
Additional benefits include consolidated pedimentos (fewer filings), simplified customs procedures at authorized facilities, and (combined with VAT certification) the ability to apply a 0% IVA rate on temporary imports.
- Deferral/exemption of IGI duties on temporarily imported inputs
- Deferral of 16% IVA on temporary imports
- Consolidated customs declarations
- Faster clearance lanes for certified companies
Don't want to manage this yourself? Get a formal quote →
What it takes to qualify
IMMEX isn't automatic: the Ministry of Economy grants it after reviewing your operation. Core requirements:
- Mexican legal entity with active RFC and tax compliance
- Export commitment: generally at least $500,000 USD annually or 10% of total sales
- Manufacturing or qualifying service process description
- Inventory control system meeting SAT's Annex 24 requirements
- Clean tax and customs record
The compliance burden nobody warns you about
IMMEX authorization is the beginning, not the end. SAT requires strict inventory control: every temporarily imported input must be tracked to its export or domestic sale, with discharges (descargos) filed on schedule. Miss your discharge deadlines and the deferred taxes become due, with penalties.
This is where most foreign manufacturers stumble. The companies that thrive under IMMEX pair the authorization with a logistics partner that manages the inventory control, pedimento flow and discharge calendar as part of daily operations, not as an afterthought.
How a forwarder fits in
A forwarder experienced with IMMEX does three things: structures your inbound freight to match IMMEX pedimento requirements, manages the bonded flow between port, warehouse and plant, and keeps your documentation audit-ready. The alternative (coordinating carriers, brokers and warehouses yourself while learning Annex 24) is how manufacturers end up paying the duties IMMEX was supposed to save.
Frequently asked questions
What is the IMMEX program in Mexico?
IMMEX lets approved manufacturers temporarily import raw materials, components and machinery without paying import duties or IVA, as long as finished goods are exported within the authorized period.
Who qualifies for IMMEX?
Mexican entities with export operations (generally $500,000 USD in annual exports or 10% of sales), clean tax records, and an inventory control system meeting SAT Annex 24.
How much can IMMEX save a manufacturer?
On $10M of annual component imports, IMMEX typically defers $1.6M+ in IVA alone, plus applicable IGI duties: cash that stays in your operation instead of awaiting tax refunds.
Can a foreign company get IMMEX without a Mexican subsidiary?
IMMEX requires a Mexican legal entity. Foreign manufacturers typically establish one or operate through a shelter provider that holds the IMMEX authorization.
What happens if I miss IMMEX discharge deadlines?
Deferred taxes become due with penalties. Strict inventory control and on-time descargos are mandatory: this is the compliance burden most companies underestimate.
Don't want to read manuals?
Hand us the freight. We'll handle the import, the customs and the delivery.
Request a Quote