Master the IMMEX program: from the five modalities to tariff benefits, with authorization requirements, reporting obligations, and best practices for manufacturing companies.
The IMMEX program (Manufacturing, Maquiladora, and Export Services Industry) is an export promotion instrument that allows companies to temporarily import goods necessary for their industrial or service processes without paying the General Import Tax (IGI), VAT, and, where applicable, countervailing duties. In exchange, the company commits to returning the goods abroad or converting them to another customs regime within the legally established timeframes.
The program traces its roots to the maquiladora industry that began in the 1960s along Mexico's northern border. In 2006, the federal government merged the Maquila and PITEX (Temporary Import Program to Produce Export Articles) programs into a single instrument: the IMMEX Decree. This consolidation simplified the regulatory framework and extended benefits to export service companies, not just manufacturers. The program currently operates under the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry, published in the Official Gazette on November 1, 2006, with subsequent amendments.
As of year-end 2025, there were more than 6,200 companies with active IMMEX programs in Mexico, which together represent over 80% of the country's manufacturing exports. These companies generate approximately 3 million direct jobs and attract more than USD 15 billion annually in foreign direct investment.
The IMMEX Decree establishes five modalities under which companies can operate, each designed for different business models and supply chains. Choosing the correct modality is fundamental, as it determines available benefits, reporting obligations, and merchandise retention periods.
The most common modality. It allows temporary importation of raw materials, inputs, components, machinery, and equipment to carry out manufacturing or transformation processes at the company's facilities. Resulting products must be exported. Retention periods are up to 18 months for raw materials and inputs, and for the duration of the program for machinery and equipment.
Aimed at companies that provide export services. It allows temporary importation of goods necessary to provide services to foreign residents, such as repair, maintenance, laboratory testing, software development, or back-office services. Goods may remain in national territory for the duration of the service provision.
Designed for foreign companies wishing to manufacture in Mexico without establishing their own legal entity. The Shelter IMMEX company acts as a legal and tax umbrella, allowing foreign companies to operate under its program. This modality is popular among Asian and European companies evaluating the Mexican market. The shelter company is responsible for compliance with Mexican authorities.
Allows the program holder to send temporarily imported goods to third-party facilities (subcontractors) for manufacturing processes. The program holder maintains responsibility and must register subcontractors with the Ministry of Economy. Subcontractors do not need their own IMMEX program.
Allows a holding company to integrate the manufacturing operations of two or more companies under a single IMMEX program. Controlled companies may be from the same corporate group. This modality facilitates centralized management of temporary imports and regulatory compliance for large corporate groups with multiple plants in Mexico.
Most manufacturing companies operate under the Industrial modality. If your company manufactures through subcontractors, consider the Outsourcing modality. If you are a foreign company evaluating Mexico as a manufacturing destination, the Shelter modality allows you to begin operations without creating a Mexican legal entity.
The main attraction of the IMMEX program is its tax benefits, which can represent significant savings for export-oriented companies. These benefits apply exclusively to goods temporarily imported under the program.
Without VAT-STPS certification, IMMEX companies must pay the 16% VAT at the time of importation and request a refund later, which can take months. The certification eliminates this payment and is practically mandatory for companies with high import volumes. Requirements include real-time inventory control and current tax compliance.
Operating an IMMEX program involves rigorous obligations whose non-compliance can result in program cancellation, significant fines, and the obligation to retroactively pay all deferred taxes. The main obligations are as follows.
The Ministry of Economy can cancel the IMMEX program if the company fails to file its annual report, does not meet the export percentage, cannot locate temporarily imported goods, or has serious tax irregularities. Cancellation requires immediate payment of all deferred taxes plus surcharges.
Retention periods depend on the type of temporarily imported merchandise. Upon expiration, goods must be returned abroad, transferred to another IMMEX company, destroyed under customs supervision, or converted to definitive import regime by paying the corresponding taxes.
Regime change from temporary to definitive import is an option when the company decides that goods will remain permanently in Mexico. This requires paying the IGI, VAT, and, where applicable, countervailing duties in effect at the time of the regime change. The value for tax calculation is the updated customs value. This procedure is common for machinery initially imported temporarily but which the company decides to keep permanently.
The nearshoring phenomenon — the relocation of manufacturing operations closer to consumer markets — has given renewed momentum to the IMMEX program. Mexico, with its geographic proximity to the United States, its network of free trade agreements, and its competitive labor force, has become one of the primary beneficiaries of this global trend.
Companies in sectors such as electronics, automotive, medical devices, and consumer goods are evaluating or have already established manufacturing operations in Mexico under the IMMEX program. The combination of IMMEX tariff benefits with USMCA preferences creates an attractive value proposition: import components from Asia without paying tariffs in Mexico, transform them, and export the finished product to the United States at zero tariff under USMCA.
For a product manufactured in Mexico under IMMEX to enjoy preferential tariffs in the US under USMCA, it must meet the treaty's rules of origin. This may require a minimum percentage of regional (North American) content or substantial transformation. It is crucial to analyze the product-specific rules of origin before designing the supply chain.
The states of Nuevo León, Jalisco, Chihuahua, Baja California, and Querétaro lead in number of active IMMEX companies. However, southeastern states like Yucatán and Tabasco are emerging as attractive destinations, driven by new special economic zones and infrastructure projects such as the Maya Train and the Isthmus of Tehuantepec Interoceanic Corridor.
VAT-STPS certification is a registration that allows IMMEX companies to obtain a tax credit equivalent to the VAT they would otherwise pay when temporarily importing goods. Without this certification, companies must pay the 16% VAT at the time of importation and subsequently request a refund, which can severely impact cash flow.
Requirements include a positive SAT opinion, a functional Annex 24 inventory control system, no outstanding tax debts, a locatable tax address, and having conducted foreign trade operations in the previous 12 months. Certification is valid for one to three years depending on the modality and must be renewed before expiration.
Successful management of an IMMEX program requires operational discipline, robust internal controls, and coordination among the company's foreign trade, production, accounting, and legal departments. The following practices are recommended by specialists and are consistent with the compliance programs evaluated by authorities.
Camtom can help IMMEX companies with precise tariff classification of the thousands of inputs they import, ensuring consistency in tariff codes declared on temporary import customs declarations and reducing the risk of discrepancies in audits.
Camtom Team
Editorial Team
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