Nearshoring to Mexico: Customs & Compliance Guide for U.S. Manufacturers (2026)

Why U.S. companies are nearshoring to Mexico

Nearshoring — moving manufacturing closer to the U.S. — has accelerated dramatically since 2020. Mexico is the top destination thanks to: USMCA duty-free access to the U.S. and Canada, lower labor costs than the U.S. (but higher-skilled than many Asian alternatives), same time zones, proximity for just-in-time supply chains, and de-risking from China dependency.

IMMEX: the maquila program

IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) is Mexico's flagship manufacturing program. It allows companies to import raw materials, components, and machinery into Mexico TEMPORARILY, duty-free, as long as the finished product is exported. Key benefits:

• 0% import duty on raw materials and components (temporary import)
• IVA deferral through IVA certification
• DTA at fixed rate (~$362 MXN) instead of 0.8% ad valorem
• Simplified customs procedures for qualifying companies
• Available to: manufacturing, services, and shelter operations

PROSEC: sectoral tariff reduction

If you import components DEFINITIVELY (not under IMMEX temporary import), PROSEC programs reduce tariff rates to 0% or minimal rates for 24 manufacturing sectors. Useful when IMMEX doesn't apply or when you need to nationalize inputs.

USMCA: exporting back to the U.S.

The whole point of nearshoring is usually to export finished goods back to the U.S. Under USMCA, your Mexican-manufactured products can enter the U.S. duty-free IF they meet the rules of origin. This is where it gets complex: you need to trace the origin of every component. Chinese inputs may disqualify your product from USMCA preference.

Customs compliance for nearshoring operations

• Annex 24: Automated inventory control system — mandatory for IMMEX. Tracks every temporary import from entry to export.
• Annex 31: Links your temporary imports to specific export pedimentos. Proves you exported what you imported.
• Transfer pricing: Intercompany transactions between your U.S. parent and Mexican subsidiary are scrutinized by SAT.
• MVE (temporary imports, including IMMEX: mandatory from January 1, 2027): IMMEX temporary imports also require the Electronic Value Declaration.
• OEA certification: Mexico's Authorized Economic Operator program — faster clearance, fewer inspections, DTA exemptions.

Getting started: timeline

1. Month 1-2: Choose location, engage a shelter operator or set up your own entity
2. Month 2-3: Apply for IMMEX program through Secretaría de Economía
3. Month 3-4: Set up Annex 24 inventory control system
4. Month 4-5: Classify all your imported inputs under TIGIE
5. Month 5-6: Begin trial production, establish customs procedures with your broker
6. Month 6+: Scale production, apply for OEA certification for expedited clearance