The IMMEX Program: What It Is, How It Works, What It Costs

If you manufacture in Mexico or are seriously evaluating it, the IMMEX program is the legal framework your operation will run on. Not the only one, but the foundational one. It determines how your raw materials enter the country, how long they can stay, what taxes you owe on them, and what happens when your compliance slips.

Most guides on IMMEX read like government summaries or thinly disguised sales pages. This one is built to be a working reference. We will cover what IMMEX actually authorizes, the five modalities companies use, how the program interacts with VAT certification and USMCA, what changed in 2025–2026, and what the real compliance obligations look like in practice.

Some context on where this perspective comes from: Tetakawi manages IMMEX compliance and customs operations across five manufacturing campuses in Mexico, supporting 60+ active manufacturers. Our import and export teams handle over $4 billion in transaction volume annually. That operational exposure is what shapes this guide. The examples and emphasis reflect what we see go wrong, what regulators are actually auditing, and where companies leave money on the table.

What IMMEX Is (One Sentence, Then the Details)

IMMEX is an authorization granted by Mexico’s Secretaría de Economía that lets a Mexican legal entity temporarily import goods — raw materials, components, machinery, equipment — to manufacture, transform, or repair products for export, without paying import duties on those goods during their temporary stay.

The full name is Industria Manufacturera, Maquiladora y de Servicios de Exportación. It was established by the IMMEX Decree published November 1, 2006, which consolidated the older maquiladora and PITEX (temporary import) programs into a single framework. The legal foundation also includes the Customs Law (Ley Aduanera) and SAT’s Foreign Trade General Rules (Reglas Generales de Comercio Exterior, or RGCE), which are updated annually.

The key word is temporary. IMMEX creates a customs regime where goods enter Mexico on the condition that they will be transformed into something and exported. Inputs get 18 months. Containers and packaging get two years. Machinery and equipment can stay for the duration of your program. If goods are not exported or otherwise lawfully discharged within those windows, you owe duties and taxes on them, retroactively.

How Big Is IMMEX?

As of early 2025, approximately 6,530 establishments operate under IMMEX, collectively employing over 3.2 million workers. IMMEX operations generated over 720 billion pesos in revenue in a single month, with more than 57% tied directly to exports. Nearly 60% of IMMEX companies are located along the U.S.–Mexico border zone.

IMMEX is not a niche program. It is the backbone of Mexico’s export manufacturing sector, supporting industries from automotive and aerospace to electronics, medical devices, and consumer goods.

Five IMMEX Modalities: Which One Applies to You

The IMMEX Decree authorizes five modalities. The one you operate under determines your compliance obligations, your operational structure, and in some cases your tax exposure.

1. Industrial

This is the classic maquiladora use case. A Mexican legal entity imports raw materials and components temporarily, transforms them into finished products, and exports those products. Automotive, electronics, medical devices, aerospace — the majority of IMMEX operations fall under this modality.

Requirements include a detailed description of your manufacturing process, installed production capacity, and the tariff classifications (fracciones arancelarias) of both what you import and what you export.

2. Services (Servicios)

For companies that temporarily import goods to provide export-related services rather than manufacturing physical products. Think repair, maintenance, remanufacturing, testing, and certain software or logistics services.

Important caveat: your specific service activity must be on the Secretaría de Economía’s authorized list. Not every service qualifies, and this is where companies get tripped up — assuming they qualify when their activity does not match what SE has approved for this modality.

3. Shelter (Albergue)

A Mexican company holds the IMMEX program and “hosts” a foreign entity, allowing the foreign manufacturer to operate in Mexico without establishing its own Mexican legal entity. The shelter company assumes program compliance obligations for imports and exports.

This is the fastest path to operational launch. It is also the modality most directly relevant to how companies start manufacturing in Mexico through a shelter service provider, where the compliance infrastructure — customs brokerage, import/export documentation, Annex 24 inventory systems — is already built and being actively managed.

The tradeoff: you are relying on the shelter’s controls. Contract structure matters significantly, particularly around permanent establishment risk, IP protection, and labor liability. These are not generic risks — they are the specific items your legal and tax advisors should be digging into before you sign.

4. Holding Company (Controladora de Empresas)

A certified parent company integrates the manufacturing operations of one or more subsidiaries under a single IMMEX program and handles consolidated exports. Used by corporate groups that want centralized control over temporary imports, compliance reporting, and customs operations across multiple entities or facilities.

5. Third-Party Manufacturing (Terciarización)

When a certified IMMEX company does not own the production facilities, it can carry out manufacturing through a registered third party. The third party must be explicitly registered in the IMMEX program, and both parties accept joint liability for the temporarily imported goods.

This is not staffing outsourcing. It refers specifically to where the physical manufacturing process occurs and who is registered under the IMMEX structure. Given the enforcement climate in 2025–2026, this modality receives heightened scrutiny from authorities.

What You Can Import Under IMMEX (and for How Long)

The decree authorizes temporary import of three categories of goods, each with different time limits:

These time limits are why inventory control becomes the heartbeat of IMMEX compliance. Every temporarily imported item must be tracked from entry through transformation to export or discharge. Miss a deadline, and you owe duties and taxes retroactively, with potential penalties on top.

What IMMEX Actually Gets You (And What It Does Not)

This section matters because the internet is full of IMMEX content that overstates benefits or conflates IMMEX with programs that sit on top of it. Here is what is actually true.

What IMMEX provides

Temporary import framework. IMMEX is the legal container that lets you run a flow-through manufacturing model: goods enter Mexico temporarily, are transformed, and are exported. Without it, you are importing definitively and paying everything upfront.

Duty deferral on temporary imports. You do not pay import duties (IGI) on goods that enter temporarily under IMMEX, as long as they are exported or discharged within the allowed timeframe.

Operational facilitations. The decree includes provisions for handling waste and scrap (desperdicios), rectifying customs data, reducing fines for voluntary compliance, and transferring temporarily imported goods between IMMEX companies for submanufacturing.

Automatic importer registry. Once SE authorizes your IMMEX, it transmits your data to SAT for automatic registration in the importer registry (padrón de importadores).

What IMMEX does not provide

IMMEX alone does not eliminate your VAT obligation on temporary imports.

This is the single most misunderstood aspect of the program. Mexico charges 16% VAT (IVA) on temporary imports. Having an IMMEX program does not exempt you from this. The mechanism that provides a 100% tax credit — effectively allowing you to avoid paying VAT cash upfront — is a separate SAT certification called the Registro en el Esquema de Certificación de Empresas, modalidad IVA e IEPS. You must apply for it after obtaining your IMMEX, and it has its own set of requirements, compliance obligations, and renewal cycles.

We cover this certification in detail in the next section because the distinction matters. Companies that assume IMMEX = no VAT find out the hard way when they see the cash flow impact on their first import cycle.

The VAT Certification: What Comes After IMMEX

Think of IMMEX as the base license. The real financial optimization comes from stacking SAT certifications on top of it. The most impactful one for manufacturers is the IVA/IEPS Certification.

What it is

The IVA/IEPS Certification (formally: Registro en el Esquema de Certificación de Empresas, modalidad IVA e IEPS) is a SAT certification handled by AGACE (Administración General de Auditoría de Comercio Exterior). Through the legal mechanism in Ley del IVA article 28-A and Ley del IEPS article 15-A, it provides a 100% tax credit for VAT and IEPS on qualifying temporary imports. This means your temporary imports clear customs on a cashless basis for VAT purposes.

Three certification levels (rubros)

The certification comes in three tiers, each with escalating requirements and benefits. As of RGCE 2026, all three remain active:

An important change from late 2023: all three rubros now require annual renewal. Previously, Rubro AA was valid for two years and AAA for three. The Fourth Resolution of Modifications to the RGCE for 2023 eliminated those extended periods by repealing fraction I of rule 7.1.6. Companies that had existing multi-year authorizations before October 30, 2023 retained their original validity period until expiration.

The practical sequence

The progression most companies follow:

1. Obtain IMMEX — the temporary import authorization from Secretaría de Economía

2. Apply for IVA/IEPS Certification — the SAT certification that provides the VAT/IEPS credit (start with Rubro A, upgrade later)

3. Pursue OEA certification (optional) — Operador Económico Autorizado, which requires both IMMEX and IVA/IEPS certification as prerequisites

4. Add PROSEC (where applicable) — Programas de Promoción Sectorial, for preferential import duty rates on inputs used in specific industrial sectors (this is a tariff tool, not a VAT tool)

Under a shelter arrangement, this entire stack is managed by the shelter company’s logistics and compliance teams. The foreign manufacturer operates under the shelter’s IMMEX program and benefits from its existing certifications. That is one of the structural reasons the shelter modality exists — building and maintaining this compliance infrastructure from scratch takes significant time and expertise.

How to Obtain an IMMEX Program

The application process runs through VUCEM (Ventanilla Única de Comercio Exterior Mexicano), the Mexican government’s single-window trade portal. The statutory timeline is 15 business days for SE to issue a resolution on a new program, with affirmative ficta mechanics if they do not respond in time.

In practice, here is what the process involves:

Eligibility

You must be a Mexican legal entity (persona moral) with a favorable SAT compliance opinion. You need an active RFC (Federal Taxpayer Registry), an e.firma (advanced electronic signature), and registered tax and operating addresses. You cannot be on SAT’s lists of simulated transactions (articles 69 and 69-B of the Fiscal Code.

Documentation

The application must include:

• General company information: shareholders/partners, legal representative, corporate structure
• Detailed description of your manufacturing process and installed production capacity
• Tariff classifications for goods you will import and export
• Your sector classification
• Export commitment: more than $500,000 USD in annual exports, or exports representing at least 10% of total annual revenue
• Facility documentation: articles of incorporation, proof of legal possession of the facility with photos, export contracts or purchase orders, investment program with layouts, investment amounts, headcount, and estimated import volumes
• Update inventory control systems within 48 hours of customs formalities
• Provide AGACE (customs audit authority) with online access — including user credentials and system manuals
• Maintain records that can withstand real-time electronic audit
• The shelter manages Annex 24 compliance across all operations on the campus — the 48-hour update requirement, AGACE online access, inventory lifecycle tracking
• Import and export documentation, customs brokerage, and pedimento processing are handled by the shelter’s dedicated trade compliance team
• Annual filings (RAOCE, DIEMSE), export threshold monitoring, and regulatory change tracking are operational responsibilities of the shelter, not the foreign manufacturer
• IVA/IEPS certification renewal — now annual for all rubros — is handled through the shelter’s existing SAT relationship

Site inspection

Expect an inspection visit by SE (sometimes jointly with SAT) before approval. They are verifying installed production capacity. If you only have the building and not the machinery yet, SE may issue a pre-operative authorization for three months, during which you can only import certain goods. A second inspection verifies the equipment installation.

The shelter shortcut

Under a shelter modality, the shelter company already holds an active IMMEX program with established certifications. A foreign manufacturer can begin operations under the shelter’s IMMEX without going through the full application process independently. The shelter manages the compliance infrastructure — inventory systems, customs brokerage, regulatory filings — that would otherwise take months to build from scratch.

This is a meaningful time compression. A standalone IMMEX application can take several months end to end (including entity formation, RFC, e.firma, application, inspection, and program activation). Through a shelter, the operational timeline from contract to production can be 30 to 60 days when existing campus facilities are available.

Keeping Your IMMEX Program (The Compliance That Matters)

Getting IMMEX is the beginning, not the finish line. The program carries ongoing obligations that, if missed, result in suspension or cancellation. In the current enforcement environment, these are not theoretical risks.

Annual report (RAOCE)

Every IMMEX holder must file an electronic annual report of total sales and exports for the prior fiscal year, due by the last business day of May. Miss the deadline and your ability to import temporarily is suspended. If you do not cure the suspension by the last business day of August, your program is cancelled effective September 1.

Export threshold

You committed to exporting more than $500,000 USD annually or at least 10% of total revenue. Failing to meet this threshold can trigger suspension and cancellation proceedings.

Annex 24 inventory control

This is where the compliance burden has increased most significantly. The IMMEX Decree requires an automated inventory control system that tracks every temporarily imported item through its lifecycle. As of the DOF publication on January 15, 2026, the requirements have sharpened:

For a deeper look at how Annex 24 works and what the updated requirements mean operationally, we cover that in a separate guide.

This is a material shift. It moves compliance from periodic audit preparation to continuous monitoring. Companies that previously updated inventory records weekly or monthly are now expected to operate in near-real-time.

Registered addresses and change notifications

Temporarily imported goods must remain at registered facility addresses. Any changes to your operating addresses, corporate data, shareholders, or legal representative require advance registration or notification to SE.

What happens if your IMMEX is cancelled

If SE cancels your program, you have 60 business days to either change all temporarily imported goods to definitive import regime (and pay all applicable duties and taxes) or return them. A one-time extension up to 180 days may be authorized by SAT, but do not count on it.

What Changed in 2025–2026

The compliance environment around IMMEX has tightened considerably. This is not speculation — these are documented enforcement actions and regulatory changes.

Mass program cancellations

In 2025 alone, over 600 IMMEX programs were suspended due to operational inconsistencies, documentary non-compliance, or insufficient controls. The Secretaría de Economía has cancelled dozens of registrations, with new 2026 trade rules requiring companies to be listed under specific annexes and legal decrees to maintain eligibility.

Tariff reform (December 2025)

On December 29, 2025, Mexico published a decree increasing import duty rates (IGI) on 1,463 tariff codes, approximately 12% of the tariff schedule. Sectors affected include cosmetics, plastics, leather, textiles, apparel, footwear, steel, aluminum, automotive, auto parts, and toys. These increases took effect January 1, 2026. IMMEX temporary imports are generally not subject to IGI, but the higher baseline rates increase the financial risk if goods fail to qualify as temporary imports or if IMMEX status is lost. For context on how this intersects with USMCA and trade compliance, we cover that in a separate analysis.

Sensitive goods restrictions

Textile and apparel products now face additional restrictions for temporary import under IMMEX. Companies with IVA/IEPS certification importing sensitive goods may need to process quarterly program extensions. The export percentage threshold for sensitive goods under VAT-STPS certification increased from 60% to 80%.

Criminal liability expansion

This is the change that should get attention in the C-suite. Certain irregularities in foreign trade operations — incorrect customs valuation, inventory inconsistencies, improper use of tax benefits, Annex 24 failures, or invalid tax documentation — may now fall within the scope of criminal liability. What used to be administrative penalties can escalate into criminal investigations.

IMMEX 4.0

As part of Mexico’s “Plan Mexico,” the government is developing IMMEX 4.0 to modernize the program through automation and artificial intelligence. The stated goals include reducing authorization processing times by 50% and enhanced sector oversight. The practical implication: expect AI-driven electronic audits based on Annex 24 data. The era of preparing for audits after notification is being replaced by continuous automated monitoring.

How This Works Under a Shelter Arrangement

The compliance stack described above — IMMEX program, IVA/IEPS certification, Annex 24 inventory systems, annual filings, inspection readiness, regulatory tracking — takes real expertise and sustained effort to build and maintain. For companies exploring manufacturing in Mexico, this is one of the structural arguments for the shelter modality.

Under a shelter, the IMMEX program and its associated certifications are held by the shelter company. The foreign manufacturer operates within that compliance framework. In the manufacturing campus model, this goes further: logistics, customs brokerage, regulatory compliance, workforce management, and facility operations are consolidated under a single operational partner.

What that means in practice for IMMEX specifically:

This is not about removing responsibility. The foreign manufacturer is still accountable for what happens in its production operation. But the regulatory infrastructure — the part that requires specialized customs expertise, continuous SAT engagement, and deep familiarity with Mexico’s evolving trade rules — is managed by teams that do this across dozens of operations simultaneously.

Frequently Asked Questions

What does IMMEX stand for?

IMMEX stands for Industria Manufacturera, Maquiladora y de Servicios de Exportación (Manufacturing, Maquiladora and Export Services Industry). It is an authorization from Mexico’s Secretaría de Economía that allows Mexican legal entities to temporarily import goods for manufacturing, transformation, repair, or export services without paying import duties during the temporary stay period.

What are the main benefits of the IMMEX program?

IMMEX provides duty-free temporary imports, operational facilitations for manufacturing, automatic importer registry enrollment, and the legal framework for flow-through export manufacturing. However, IMMEX alone does not eliminate VAT obligations. The 100% VAT/IEPS tax credit requires a separate SAT certification (IVA/IEPS Certification under Ley del IVA article 28-A), which companies must apply for after obtaining IMMEX.

How do I register for IMMEX?

Applications are submitted through VUCEM (Mexico’s single-window trade portal) to the Secretaría de Economía. You need a Mexican legal entity with active RFC, e.firma, a favorable SAT compliance opinion, and an export commitment of $500,000+ USD annually or exports representing 10%+ of total revenue. SE has 15 business days to issue a resolution. Expect a site inspection before approval. Alternatively, through a shelter company, you can operate under an existing IMMEX program without the standalone application process.

What is the difference between IMMEX and the maquiladora program?

IMMEX replaced the older maquiladora and PITEX programs in 2006, consolidating them into a single decree. The original maquiladora program (created in the 1960s) addressed only maquiladora operations. IMMEX expanded the framework to cover manufacturing, services, and multiple operational modalities including Industrial, Services, Shelter, Holding Company, and Third-Party. While the terms “maquiladora” and “IMMEX” are sometimes used interchangeably in conversation, IMMEX is the current legal instrument.

What happens if my IMMEX registration is cancelled?

If the Secretaría de Economía cancels your IMMEX, you have 60 business days to either change all temporarily imported goods to definitive import regime (paying full duties and taxes) or return them to their country of origin. SAT may authorize a one-time extension up to 180 days. Common causes of cancellation include failing to file the annual report (RAOCE) by August deadline, not meeting export thresholds, Annex 24 inventory control failures, and operational inconsistencies found during inspections.

How does a shelter company handle IMMEX compliance?

Under the shelter (albergue) modality, the shelter company holds the IMMEX program and its associated certifications, including IVA/IEPS certification. The shelter manages Annex 24 inventory control, customs brokerage, import/export documentation, annual regulatory filings, and SAT certification renewals. The foreign manufacturer operates within this compliance framework, allowing it to begin production without building the regulatory infrastructure independently. In a manufacturing campus model, these compliance functions are integrated with workforce management, facility operations, and logistics under a single operational partner.

Next Steps

If you are evaluating manufacturing in Mexico and need clarity on how IMMEX applies to your operation — which modality fits, what the real timeline looks like, and how the compliance stack works in practice — that is a conversation we have with manufacturers regularly.