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What Is IMMEX and How Can It Benefit Your Manufacturing Operation in Mexico?

If you are manufacturing in Mexico — or planning to — IMMEX is one of the most important trade mechanisms you need to understand. Companies that use IMMEX correctly can achieve significant cost advantages and operational flexibility. Companies that ignore it — or set it up incorrectly — pay avoidable taxes and face unnecessary compliance burdens.

What Is IMMEX?

IMMEX — the Maquiladora, Manufacturing and Export Services Industry Program — is a Mexican government program that allows companies to temporarily import raw materials, components, machinery and equipment into Mexico without paying import duties or value-added tax (VAT), provided that those goods are used in the production of goods that will ultimately be exported.

In simple terms: IMMEX allows you to bring inputs into Mexico, use them in your manufacturing process and export the finished product — without paying customs duties on the imported inputs.

Who Can Use IMMEX?

IMMEX certification is available to companies that manufacture goods in Mexico and export a minimum of $500,000 USD per year — or export at least 10% of their total invoicing. The program is administered by the Ministry of Economy and requires annual reporting.

What Can Be Temporarily Imported Under IMMEX?

  • Raw materials and components: The inputs that go directly into the manufactured product.
  • Fuel and energy: Used in the production process.
  • Containers and packaging materials: Used to package the exported goods.
  • Machinery and equipment: Used in the manufacturing process — with different time limits than materials.
  • Parts and accessories: For the machinery used in production.

The Key Tax Benefits

  • No import duties: Temporarily imported goods enter Mexico without paying the applicable import tariff.
  • No VAT on importation: Normally, importing goods into Mexico triggers a 16% VAT payment at the border. Under IMMEX, this VAT is not charged at the point of importation.
  • Deferred tax liability: The tax obligations are deferred as long as the goods are within the IMMEX timeframes and ultimately exported.

Common IMMEX Mistakes

  • Exceeding import timeframes: IMMEX has strict timeframes for how long temporarily imported goods can remain in Mexico. Exceeding them triggers the deferred tax liability and can result in penalties.
  • Inadequate inventory control: IMMEX requires detailed records of all temporarily imported goods. Companies without robust inventory management systems frequently run into compliance issues.
  • Incorrect product classification: The tariff classification of imported goods determines which IMMEX subprogram applies and what conditions are in effect.

IMMEX certification and ongoing compliance require a qualified customs broker with specific experience in the program. The administrative burden is real — but for companies with significant cross-border trade flows, the tax savings almost always justify the investment.

Want to understand if IMMEX is right for your operation? Contact Entering Mexico.