Manufacturing or providing services for the international market from Mexico almost always involves moving supplies, machinery, and equipment across the border, and doing so under a standard regime can be costly in tariffs and VAT. The IMMEX program exists precisely to solve this problem: it allows you to temporarily import what you need for production without paying these import taxes, as long as the finished product is destined for export.
To take advantage of it, you need to choose the appropriate modality, comply with the requirements of the Ministry of Economy, and carefully manage each customs operation.
In this guide, you will find the application process, the authorized goods, the complementary schemes, and the reasons that can lead to suspension or cancellation. Before going into detail, here are the essentials:
Key Points
You will identify the modality and requirements that apply to your company.
You will learn about your obligations to maintain authorization.
You will review the benefits, certifications, and controls for efficient operation.
What is the IMMEX program and what is its purpose?
Essentially, IMMEX allows your company to temporarily import goods to manufacture, transform, repair, or provide services related to goods destined for export. In return, you must comply with customs, tax, and operational controls on the inputs, equipment, and products involved.
The goal of promoting exports is to facilitate production in Mexico for international markets. If you obtain authorization, you can temporarily import raw materials, parts, components, packaging, machinery, and equipment necessary for your operations, according to the applicable regulations and authorization.
The main benefit is that you can defer certain taxes and take advantage of specific customs treatments. Temporary importation does not eliminate all obligations: you must control each item, prove its authorized use, and return it abroad, transfer it in accordance with the law, or change its customs regime within the established timeframes.
Your company also needs to maintain inventory records, submit reports, and keep documents that demonstrate the destination of the goods. Important: The program is for industrial and export service operations, not for the permanent importation of goods for sale in Mexico.
Applicable Legal Framework in Mexico
The primary framework is the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry, known simply as the IMMEX Decree. The Ministry of Economy administers the program and can authorize, modify, expand, suspend, or cancel its modalities and activities.
You must also comply with the Customs Law, its regulations, and the general rules of foreign trade issued by the Tax Administration Service (SAT). These regulations govern temporary importation, time limits for stay, returns, transfers, and inventory controls.
The treatment of VAT depends on tax provisions and mechanisms such as VAT and IEPS certification or the corresponding guarantee, when applicable. Additionally, you must comply with obligations regarding registration, permits, Mexican Official Standards, tariff classification, and reporting. Requirements for Obtaining Authorization
Before processing the authorization, the Ministry of Economy needs to verify three things: that your company operates legally in Mexico, that it has real production capacity, and that it can control the temporarily imported goods. To demonstrate this, you must submit complete tax, corporate, operational, and customs information.
Company Incorporation and Tax Status
To begin, you must be a legal entity incorporated under Mexican law, with a corporate purpose related to industrial, service, or manufacturing activities for export. The company must be registered with the Federal Taxpayer Registry (RFC) and maintain its tax domicile and establishments active.
Your tax status must be in order. The tax authority may review your tax assessments to ensure you have no outstanding tax liabilities, inconsistencies in your tax returns, or restrictions on issuing tax receipts.
You also need a valid electronic signature (e.firma), an active tax mailbox, and, where applicable, a positive tax compliance opinion from the Tax Administration Service (SAT). The tax domicile and the addresses where you will conduct operations must be located and registered. Tip: If you’re going to use third-party facilities, establish the contractual relationship from the beginning and clearly explain what processes will be carried out at each establishment; this will save you a lot of back and forth with the authorities.
Infrastructure, operational capacity, and controls: Here, the authority seeks concrete evidence: facilities, machinery, equipment, and sufficient personnel for the processes you will declare in the program. The information must match your activity, installed capacity, and estimated import and export volumes.