IMMEX is a Mexican government program that lets companies temporarily import raw materials, components, and equipment into Mexico duty-free, as long as the finished products are exported. The full name is the Manufacturing, Maquila and Export Services Industry program, established by a decree published on November 1, 2006. It’s the legal framework that makes Mexico’s massive export manufacturing sector work, covering everything from auto parts assembly to electronics production.
How the Program Works
At its core, IMMEX solves a simple problem: if a company imports parts into Mexico just to assemble them and ship the finished product abroad, it shouldn’t have to pay import duties and taxes on those parts as though they were staying in the country. The program allows “temporary imports,” meaning materials come in without triggering the standard value-added tax (VAT) or import duties, on the condition that they leave Mexico as part of an exported product within a set timeframe.
The program is administered by Mexico’s Secretaría de Economía (the Ministry of Economy), and companies must apply for and maintain an active IMMEX registration to use it. Once approved, a company can bring in raw materials, components, packaging, and even machinery under favorable tax treatment. The key obligation is that everything imported temporarily must either be exported, transferred to another IMMEX-registered company, or formally converted to a permanent import (which then triggers normal duties).
Five Types of IMMEX Registration
Not every company using IMMEX operates the same way, so the program offers different registration categories depending on how the business is structured.
- Industrial IMMEX: The most common type. Companies import raw materials and components, manufacture or assemble products, and export the finished goods. Applicants must provide a detailed breakdown of their production processes.
- Holding IMMEX: Designed for organizations that manage multiple manufacturing subsidiaries. A single IMMEX registration covers all the subsidiaries, simplifying compliance and giving each one the same import and export privileges as a standalone Industrial IMMEX.
- Services IMMEX: For companies that don’t manufacture goods themselves but provide services that support export production, such as logistics, maintenance, or quality control. This registration allows temporary import of equipment and materials needed to deliver those services.
- Shelter IMMEX: A popular option for foreign companies entering Mexico. Instead of setting up their own legal entity and navigating regulatory requirements independently, a foreign company partners with an existing Mexican “shelter” company that already holds the IMMEX registration. The shelter company handles administrative tasks, compliance, and IMMEX management while the foreign company focuses on its manufacturing operations. This dramatically speeds up market entry.
- Third-Party IMMEX (Terciarización): Allows a certified IMMEX company to perform manufacturing on behalf of another certified IMMEX company that doesn’t have its own facilities in Mexico. This lets non-manufacturing IMMEX holders outsource productive processes without building or leasing a factory.
Tax and Duty Benefits
The most immediate benefit is duty deferral on temporary imports. Materials brought in under IMMEX don’t incur import duties as long as they’re incorporated into products that get exported. But the tax advantages go further for companies that obtain an additional VAT certification.
IMMEX companies can apply for a special certification that grants a 100% tax credit on VAT and the Special Tax on Products and Services (known as IEPS) for their temporary imports. Without this certification, companies would need to pay VAT upfront on imports and then wait for a refund, tying up significant cash. The certification eliminates that cash flow burden.
The certification comes in three tiers based on a company’s compliance track record. Category “A” is valid for one year and entitles the company to VAT refunds within 20 business days. Category “AA” lasts two years with 15-day refunds. Category “AAA” lasts three years with refunds processed in just 10 days. To qualify at any level, the company must have a current IMMEX program, be in good standing on all tax and customs obligations, and demonstrate that at least 60% of the value of its exported finished products comes from temporarily imported raw materials during the same fiscal year.
Ongoing Compliance Requirements
Getting an IMMEX registration is only the first step. Companies face several ongoing obligations to keep the program active.
The most concrete threshold is export volume: an IMMEX company must make annual foreign sales exceeding $500,000 USD (or its equivalent in Mexican pesos), or export at least 10% of its total revenue. Fall below both benchmarks and the registration is at risk.
Beyond the sales requirement, companies must submit an Annual Report on Foreign Trade Operations (known by its Spanish acronym RAOCE) to the Secretaría de Economía. They also file a monthly statistical report to INEGI (Mexico’s national statistics institute) covering employee data related to IMMEX operations.
Inventory tracking is another major requirement. Companies must maintain an automated inventory control system using the first-in, first-out (FIFO) accounting method. This system must track every temporarily imported item and link it to specific production processes and authorized facility addresses. The government uses these records to verify that imported goods are actually being used for export manufacturing and not leaking into the domestic market.
Who Uses IMMEX
The program is the backbone of Mexico’s export manufacturing economy. Automotive suppliers, electronics assemblers, aerospace component makers, medical device manufacturers, and consumer goods producers all rely on IMMEX registrations. For foreign companies, particularly those based in the United States and Canada, IMMEX provides the legal and tax structure that makes it financially viable to locate production in Mexico while serving export markets.
The shelter model has become especially popular with mid-sized foreign companies that want to test manufacturing in Mexico without committing to the full cost and complexity of establishing their own Mexican subsidiary. Under a shelter arrangement, a company can be operational in months rather than the year or more it might take to build out an independent legal and regulatory presence.
Recent Regulatory Changes
Mexico published a comprehensive reform to its Customs Law in November 2025, with provisions expected to take effect in early 2026. The reform introduces stricter IMMEX controls, reduced storage times for temporarily imported goods, and expanded verification procedures. Companies operating under the program face tighter documentation requirements and enhanced digital monitoring of the customs process. For manufacturers with complex supply chains, these changes mean closer attention to logistics planning and compliance systems to avoid disruptions at the border.