RegulationsIMMEX
IMMEX (Maquiladora Program)
Also known as: Maquiladora, IMMEX Program, Shelter Program
Mexican government program that allows temporary duty-free import of goods for manufacturing, assembly, or repair for export.
Also known as: Maquiladora, IMMEX Program, Shelter Program
Mexican government program that allows temporary duty-free import of goods for manufacturing, assembly, or repair for export.
The IMMEX program (Manufacturing, Maquiladora, and Export Services Industry) is a Mexican government instrument that allows companies to temporarily import raw materials, components, and inputs free of duties and VAT, on the condition that finished products are exported. It is the successor to the maquiladora program and one of the pillars of Mexico's export manufacturing sector.
Goods temporarily imported under IMMEX must be returned abroad (as finished products) within a maximum of 18 months for most inputs, or 36 months for machinery and equipment.
The IMMEX program has been key to positioning Mexico as a manufacturing hub, especially in the automotive, electronics, and aerospace industries. With nearshoring accelerating, the number of companies with IMMEX authorization continues to grow.
Temporary Import
Regime allowing foreign goods to enter for a limited period without duty payment, with the obligation to return them abroad.
LogisticsCustoms Regime
The legal-customs treatment applied to goods based on their intended purpose in the country, determining importer/exporter obligations.
LogisticsBonded Warehouse (Depósito Fiscal)
Customs regime allowing foreign or domestic goods to be stored in authorized warehouses with suspension of duty payments.
TradeUSMCA (T-MEC)
Trade agreement between the United States, Mexico, and Canada that replaced NAFTA in July 2020, governing trade, investment, and intellectual property rules.