What is Mexico's IMMEX program, and what does a company need to qualify?
IMMEX is an authorization from Mexico's Ministry of Economy that lets a company bring in goods temporarily to process or repair them and then send them back abroad. Whether it fits your project, and whether your company qualifies, is for a Mexican customs and foreign-trade professional to confirm.
What is the IMMEX program and what is it for?
IMMEX stands for Industria Manufacturera, Maquiladora y de Servicios de Exportación. The Ministry of Economy's own notice describes the Decree's purpose: to encourage, and give facilities to, manufacturing, maquiladora and export-service companies so they can carry out industrial or service processes on goods destined for export, and provide export services (SE notice, September 2026). The same notice records the history: the first decree appeared in the Diario Oficial on 1 June 1998 under a different name, it was renamed in 2006, and the notice lists amendments up to 28 August 2025.
The customs side sits in the Ley Aduanera. Article 108 says maquiladoras and companies with an export program authorized by the Ministry may import goods temporarily to return them abroad after an elaboration, transformation or repair process (or to return them in the same state), on the terms of the authorized program and the control requirements the SAT sets by rules (Ley Aduanera art. 108). In plain terms, the idea is that goods which enter only to be processed and sent back go through a temporary regime instead of ordinary definitive import.
That is the basic logic of the program; it does not mean every duty or tax disappears, and a customs professional must work out your case. Goods that stay in Mexico, or are sold on the Mexican market, leave the temporary regime and the law sets out what must then be paid (see the section on time limits). Whether your project is a genuine temporary-import-and-export operation is the first question for a customs professional.
Who can hold a program, and which modalities exist?
The Decree's program is granted by the Ministry of Economy to a persona moral, that is, a legal entity (Decree amendment, recitals). The application asks for an RFC, e.firma and commercial folio number, which normally correspond to a company registered in Mexico, and the rule requires the plants and addresses where operations will take place to be registered and active in the RFC (SE rule 3.2.20). Whether a foreign company can hold a program in its own name is for a Mexican lawyer or customs professional to confirm; for the company and tax-ID steps see our company registration guide and our RFC and e.firma guide.
The Ministry's procedure page lists five modalities. The Ministry's SNICE page names the same five for new authorizations (Ventanilla Única, procedure 406; SNICE, IMMEX procedures).
| Modality | What the Ministry's page says | Source |
|---|---|---|
| Industrial | Processing or transformation of goods meant for export | {{c7_vu_proc|Ventanilla Única}} |
| Services | Export services in activities the Ministry determines | {{c7_vu_proc|Ventanilla Única}}; {{c7_se_reglas|SE rule 3.2.2}} |
| Shelter (albergue) | Foreign companies supply technology and production material without operating the program themselves | {{c7_vu_proc|Ventanilla Única}} |
| Outsourcing (terciarización) | A certified company without production facilities has the manufacturing done by third parties registered in its program | {{c7_vu_proc|Ventanilla Única}} |
| Controlling company (controladora) | A certified controlling company and one or more controlled companies run as one program | {{c7_vu_proc|Ventanilla Única}} |
Which modality fits a Chinese-owned project, and whether a shelter structure is realistic for your product, depends on facts only a Mexican customs and foreign-trade professional can weigh. We do not recommend a modality here.
How do temporary imports work and for how long?
The Ley Aduanera sets time limits by kind of goods for companies with an authorized program. Goods that do not return abroad or move to another customs regime within those terms are treated as being in the country illegally (Ley Aduanera art. 108).
| Kind of goods | Time allowed in Mexico |
|---|---|
| Lubricants and other materials consumed in production (petroleum products excluded) | Up to 18 months |
| Raw materials, parts and components destined entirely to become export goods | Up to 18 months |
| Packaging; labels and brochures | Up to 18 months |
| Containers and trailer boxes | Up to two years |
| Machinery, equipment, tools, instruments, moulds and spare parts for production, plus the listed testing, safety, computing and administrative equipment | For the life of the program |
The IMMEX Decree has its own article on these terms, which the Ministry's recitals refer to; we could not read a consolidated version of it, so ask your professional which text governs your goods. Other points in the customs law: companies must file a declaration on returned goods, waste and goods that go to the domestic market (art. 109); goods can be converted to definitive import by paying the compensatory duties in force and the updated general import duty (art. 109); products that return abroad can give rise to export duty on the domestic raw materials incorporated, under the tariff classification of the finished product (art. 111); and to transfer goods to another holder, the transferor files an export entry that determines and pays import duty on the foreign goods and the receiver files a temporary-import entry (payment is deferred if the receiver assumes joint liability) (art. 112) (Ley Aduanera arts. 109, 111, 112).
Two limits matter early. Goods listed in the Decree's Annex I cannot be imported temporarily under the program; the annex as printed in the August 2025 amendment includes, for example, certain sugars, ethyl alcohol, many clothing tariff lines and, added by that amendment, footwear of headings 64.01 to 64.05 (Decree amendment, Annex I). The annex changes, so do not rely on this example: check your product against the current text with our guide on finding the HS code and the tariff lookup. Second, when the Ministry cancels a program, the company must either move the goods to definitive import or return them within a period the law sets at no more than 60 calendar days from notice of the cancellation (Ley Aduanera art. 108, last paragraphs).
What does the application involve, step by step?
The Ministry's rules describe the application in the digital window. The list below is a preparation outline from the rules and the procedure page we read, not a complete or legally binding checklist; the Ministry updates it, and the procedure page we read was last modified on 23 April 2025.
Check the basics
You need a current positive SAT opinion on tax compliance (CFF art. 32-D), the e.firma, and premises registered and active with the SAT; the rules say the plants and addresses where IMMEX operations happen must be in the RFC (SE rule 3.2.20).
Complete the registries first
The procedure page lists registration in the Sectoral Exporters registry and in the Importers registry before the program application, and says registration in the importers registry is required before the application (Ventanilla Única, procedure 406).
Prepare the data you will enter
The modality, the productive sector (it must match the company's corporate purpose), the plants, the import and export tariff codes, installed capacity and the share used for each product, the RFC of any sub-manufacturers or controlled companies, the commercial folio number, the investment program and the staff (SE rule 3.2.20).
Prepare the documents
A written description of each stage of the process with machinery, staff and time; proof of legal possession of machinery and of the premises (a lease must run at least a year and have at least eleven months left); the export project (maquila or sale contract, or firm orders); plans and photos of the premises; proof that all employees are legally hired, with IMSS contributions for the last bimester; and a fact-record (fe de hechos) issued within the last three months by a corredor público authorized by the Ministry or, as an alternative, a request for an inspection visit by the Ministry (SE rules 3.1.1, 3.2.20).
Expect a possible visit and a review period
The Ministry may visit before approving, within a maximum of ten business days after receiving the application. It must approve or reject within 15 business days, counted from when the file is complete; a new application for the same procedure cannot be filed while one is pending (SE rules 3.2.23, 3.2.37).
Know the pre-operating route
If the fact-record or the visit shows only that the company has the premises, the program can be authorized for a pre-operating period of three months, limited to goods under article 4, fraction III of the IMMEX Decree, and the period can be extended by an equal period if installation is progressing (SE rule 3.2.23).
The controlling-company and outsourcing modalities add documents (shareholder minutes and registers, notarized maquila contracts, or a joint-liability statement from the company doing the work) (SE rules 3.2.21, 3.2.22). We did not read any fee for the application on the pages above; ask the professional, and check the Ministry's page.
What duties continue after the program is approved?
The Ministry's own notice states the yearly duties. First, program holders must file an electronic annual report on total sales and exports of the previous fiscal year, by the last business day of May. Second, the Ministry checks every year that the holder has an SAT advanced electronic signature (e.firma) certificate, an active RFC, fiscal and operating addresses registered and active, proof of not appearing on the SAT lists under CFF arts. 69 and 69-B (third paragraph), and a current positive SAT compliance opinion (SE notice, September 2026).
The consequence is concrete. The notice says that if the report is not filed on time or one of those conditions fails, the benefit of temporary import is suspended until the omission is fixed. For 2025 reporting, programs that still had not complied by the last business day of August 2026 were cancelled from 1 September 2026, and the Ministry published the list in the Diario Oficial (SE notice). The customs law adds that a cancelled program must move or return its goods within the legal period (Ley Aduanera art. 108).
Operations carry their own duties: the customs law requires an automated, permanent inventory-control system for goods imported under these regimes, and if it is not kept, the law presumes the taxpayer's goods that are like the imported goods to be of foreign origin (Ley Aduanera art. 59, I). The SAT also runs a separate certification scheme for exporters with IMMEX programs, and its page says a company must hold a current program and have all its domiciles registered; its thresholds and benefits are on that page and not repeated here, because they are not part of the program itself; the SAT page is undated, so confirm current requirements (SAT, certification).
Which questions should you ask before pursuing IMMEX?
These are questions to put to a professional, not conclusions: whether the product is on Annex I; whether your main sales are in Mexico (the customs law, art. 109, regulates this); and whether you can set up a Mexican company with premises, machinery, staff and an export contract. Art. 112 (last paragraph) also sets conditions for a third party to do the processing; ask a professional. The conclusion is the professional's.
The customs law provides for import duty, compensatory duties and export duty in certain cases (Ley Aduanera arts. 63-A, 108-111); whether and how they apply depends on goods, origin and tariff code. We give no figures; run the numbers with a customs broker (agente aduanal) before you commit capital to a plant.
What should you do next, and who confirms it?
Usual preparation topics: confirm your product and tariff code, ask a Mexican customs and foreign-trade professional whether and how IMMEX applies, learn the company, RFC and e.firma requirements, then premises and documents; the order is for your professional to decide. A licensed lawyer, accountant and customs broker each confirm their part; none of this is legal, tax or customs advice.
Xin Puente connects Chinese companies with independent, licensed Mexican professionals and coordinates in Chinese; we are not a law firm, accountancy or customs broker, and you contract and pay the professional directly. If you want to compare your options first, start with the free assessment, with no pressure.
Verified 26 Oct 2026 against: SE (aviso de programas IMMEX cancelados), Decreto IMMEX (modificación de agosto de 2025), Ley Aduanera, SE (reglas de comercio exterior), Ventanilla Única (procedimiento IMMEX), SE (SNICE, trámites IMMEX), SAT (certificación, empresas IMMEX).
Frequently asked questions
What is the IMMEX program in Mexico?
It is an authorization from the Ministry of Economy under the IMMEX Decree, meant to encourage and give facilities to companies that carry out industrial or service processes on goods for export. In customs terms, such a company can import goods temporarily and return them abroad after processing or repair (SE notice; Ley Aduanera art. 108).
Can a foreign company hold an IMMEX program without a Mexican company?
We found no official page that says so. The program is granted to a legal entity, and the application asks for an RFC, e.firma and commercial folio number, which point to a company registered in Mexico (Decree amendment; SE rule 3.2.20). A Mexican lawyer or customs professional should confirm the structure for your case.
How long can goods stay in Mexico under a program?
It depends on the kind of goods: up to 18 months for materials, parts, packaging and labels, up to two years for containers and trailer boxes, and for the life of the program for machinery and equipment. Goods that do not return or change regime in time are treated as illegally in the country (Ley Aduanera art. 108).
Are some goods excluded?
Yes. The Decree's Annex I lists goods that cannot be imported temporarily under the program, and it was amended in August 2025 (footwear added), so check the current text for your tariff code (Decree amendment, Annex I).
What happens if the annual report is missed?
The Ministry's notice says the temporary-import benefit is suspended until the omission is fixed, and for 2025 reporting the programs still non-compliant by the end of August 2026 were cancelled from 1 September 2026 (SE notice).
What does Xin Puente do in this process?
We introduce Chinese companies to independent, licensed Mexican professionals and coordinate in Chinese. We are not a law firm, accountancy or customs broker and do not give legal, tax or customs advice; you contract and pay the professional directly.
Sources
- Secretaría de Economía: Aviso por el que se dan a conocer los nombres de los titulares y números de Programas IMMEX cancelados (SIDOF, Segob; fechado 14-09-2026)
- Presidencia de la República: Decreto por el que se modifica el diverso para el Fomento de la Industria Manufacturera, Maquiladora y de Servicios de Exportación (Anexo I; firmado 26-08-2025, SIDOF, Segob)
- Cámara de Diputados: Ley Aduanera (texto vigente, última reforma DOF 19-11-2025), artículos 59, 63-A, 105, 108, 109, 110, 111 y 112
- Secretaría de Economía (SNICE): Acuerdo por el que la SE emite reglas y criterios de carácter general en materia de comercio exterior, documento referencial (última modificación DOF 02-04-2026), reglas 3.1.1 y 3.2.20 a 3.2.23, 3.2.37
- Ventanilla Única de Comercio Exterior: Obtener autorización del programa IMMEX (procedimiento 406, paso 5; última modificación 23-04-2025)
- Secretaría de Economía (SNICE): IMMEX, trámites (modalidades, ampliaciones, modificaciones, reporte anual)
- SAT: Certificación de empresas, requisitos para empresas con programa IMMEX
Rules and figures change. Before you decide, check the official sources and confirm with a licensed professional.
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