IMMEX Program | Authorization, Operations, and Ongoing Compliance
IMMEX Program | Authorization, Operations, and Ongoing Compliance
The competitiveness of your export operation depends on the program that sustains it functioning without interruption. At ST STRATEGO we manage the authorization of your IMMEX program and remain your permanent compliance team so that no obligation puts at risk the benefits that make your business model viable.
+20 years
Foreign Trade Experience
+750
Companies Served
ISO 9001
Certified Processes
5
Cities with Direct Presence
The Manufacturing, Maquiladora, and Export Services Industry Program (IMMEX | Industria Manufacturera, Maquiladora y de Servicios de Exportación) is the instrument through which companies may temporarily import the goods necessary for use in an industrial or services process intended for the processing, transformation, or repair of foreign-origin goods for export, or the provision of export services, without payment of the General Import Duty (IGI), Value Added Tax (VAT), and, where applicable, countervailing duties.
Its legal basis is found in Mexico’s Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (Decreto IMMEX). Authorization is granted by the Ministry of Economy (Secretaría de Economía), with participation of the Tax Administration Service (SAT) in matters of control and compliance.
Unlike PROSEC | which applies to definitive imports for production destined for either the domestic or export market | IMMEX operates under a temporary import regime: goods do not pay contributions while they remain in the country under the program and are destined to the authorized productive or services process.
The competitiveness of your export operation depends on the program that sustains it functioning without interruption. At ST STRATEGO we manage the authorization of your IMMEX program and remain your permanent compliance team so that no obligation puts at risk the benefits that make your business model viable.
+20 years
Foreign Trade Experience
+750
Companies Served
ISO 9001
Certified Processes
5
Cities with Direct Presence
The Manufacturing, Maquiladora, and Export Services Industry Program (IMMEX | Industria Manufacturera, Maquiladora y de Servicios de Exportación) is the instrument through which companies may temporarily import the goods necessary for use in an industrial or services process intended for the processing, transformation, or repair of foreign-origin goods for export, or the provision of export services, without payment of the General Import Duty (IGI), Value Added Tax (VAT), and, where applicable, countervailing duties.
Its legal basis is found in Mexico’s Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (Decreto IMMEX). Authorization is granted by the Ministry of Economy (Secretaría de Economía), with participation of the Tax Administration Service (SAT) in matters of control and compliance.
Unlike PROSEC | which applies to definitive imports for production destined for either the domestic or export market | IMMEX operates under a temporary import regime: goods do not pay contributions while they remain in the country under the program and are destined to the authorized productive or services process.
IMMEX Program Modalities
The IMMEX Decree contemplates five modalities, each designed for different corporate structures and operating models. Selecting the correct modality from the outset determines the program’s operational flexibility and its capacity to adapt to the company’s growth.
01
IMMEX Corporate Controller (Controladora de Empresas)
Integrates the manufacturing operations of a certified controller company and one or more controlled subsidiaries under a single program. Allows consolidation of benefits and simplified program administration for corporate groups.
02
IMMEX Industrial
Applies when an industrial process of processing or transformation of goods destined for export is carried out. It is the most common modality in Mexico’s national manufacturing industry.
03
IMMEX Services
For companies that provide services to export goods or export services, in accordance with the activities determined by the Ministry of Economy with the opinion of the Ministry of Finance (SHCP).
04
IMMEX Shelter
One or more foreign companies provide the technology and productive materials without directly operating the program. Allows foreign companies to manufacture in Mexico without establishing their own legal entity in the country.
05
IMMEX Outsourcing (Terciarización)
A certified company without its own facilities for productive processes carries out its manufacturing operations through registered third parties within its program. Provides operational flexibility without requiring own infrastructure.
IMMEX Program Modalities
The IMMEX Decree contemplates five modalities, each designed for different corporate structures and operating models. Selecting the correct modality from the outset determines the program’s operational flexibility and its capacity to adapt to the company’s growth.
01
IMMEX Corporate Controller (Controladora de Empresas)
Integrates the manufacturing operations of a certified controller company and one or more controlled subsidiaries under a single program. Allows consolidation of benefits and simplified program administration for corporate groups.
02
IMMEX Industrial
Applies when an industrial process of processing or transformation of goods destined for export is carried out. It is the most common modality in Mexico’s national manufacturing industry.
03
IMMEX Services
For companies that provide services to export goods or export services, in accordance with the activities determined by the Ministry of Economy with the opinion of the Ministry of Finance (SHCP).
04
IMMEX Shelter
One or more foreign companies provide the technology and productive materials without directly operating the program. Allows foreign companies to manufacture in Mexico without establishing their own legal entity in the country.
05
IMMEX Outsourcing (Terciarización)
A certified company without its own facilities for productive processes carries out its manufacturing operations through registered third parties within its program. Provides operational flexibility without requiring own infrastructure.
IMMEX Program Benefits
A correctly structured and operated IMMEX program represents a sustained competitive advantage. The benefits granted by the Decree | preserved only while the program remains active and in compliance | include:
IGI Exemption
Import inputs, machinery, and equipment without payment of the General Import Duty during the temporary stay period.
VAT on Temporary Import
Tax credit applicable to VAT on temporary imports. With VAT-IEPS certification, access to refund of credit balances.
DTA Exemption or Reduction
Reduction or exemption from the Customs Processing Fee (DTA) on imports from USMCA-member countries.
Countervailing Duties
Possibility of exempting countervailing duties on goods temporarily imported under the program.
PROSEC Linkage
Simultaneous authorization of a PROSEC Program to import machinery, equipment, and spare parts at preferential tariff rates.
Zero-Rate VAT on Domestic Purchases
Domestic purchases linked to IMMEX operations may be conducted at a 0% VAT rate.
Virtual and Consolidated Customs Entries
Ability to conduct virtual customs entries between IMMEX companies and consolidated import entries, optimizing logistics times and costs.
Inter-IMMEX Company Linkage
Ability to operate with other IMMEX companies through goods transfers without physical return abroad.
Regime Flexibility
At the time of return or change of destination, the holder may choose the most convenient regime based on market conditions and its operation.
Permanent Obligations: What Can Cost You the Program
Obtaining the IMMEX program is only the starting point. The benefit remains valid only while the holder complies with the obligations established in the IMMEX Decree. The most frequent omissions do not occur in daily import operations: they occur in the periodic administrative compliance that, by its recurring nature, tends to be overlooked.
Permanent Obligation
Consequence of Non-Compliance
Annual export commitment: foreign sales exceeding USD $500,000 or at least 10% of total billings.
Program suspension for failure to meet the export threshold.
Electronic annual report filing before the Ministry of Economy no later than the last business day of May each year.
Temporary suspension until the omission is remedied.
Maintain a real-time inventory control system electronically linked to the SAT (Annex 24 or equivalent).
Ground for cancellation of the program.
Return temporarily imported goods abroad or change them to a definitive regime within the authorized periods.
Payment of IGI, VAT, and countervailing duties plus surcharges and inflation adjustments.
Remain permanently current on all tax obligations before the SAT.
Definitive cancellation of the program.
Notify the Ministry of Economy and the SAT of any change to the registered address, plant location, or legal representative.
Inconsistencies that may lead to cancellation.
The cancellation proceeding grants the holder a period to submit evidence and arguments. Without specialized advisory, that period is insufficient to structure a defense that rebuts the grounds notified by the authority.
IMMEX Program Benefits
A correctly structured and operated IMMEX program represents a sustained competitive advantage. The benefits granted by the Decree | preserved only while the program remains active and in compliance | include:
IGI Exemption
Import inputs, machinery, and equipment without payment of the General Import Duty during the temporary stay period.
VAT on Temporary Import
Tax credit applicable to VAT on temporary imports. With VAT-IEPS certification, access to refund of credit balances.
DTA Exemption or Reduction
Reduction or exemption from the Customs Processing Fee (DTA) on imports from USMCA-member countries.
Countervailing Duties
Possibility of exempting countervailing duties on goods temporarily imported under the program.
PROSEC Linkage
Simultaneous authorization of a PROSEC Program to import machinery, equipment, and spare parts at preferential tariff rates.
Zero-Rate VAT on Domestic Purchases
Domestic purchases linked to IMMEX operations may be conducted at a 0% VAT rate.
Virtual and Consolidated Customs Entries
Ability to conduct virtual customs entries between IMMEX companies and consolidated import entries, optimizing logistics times and costs.
Inter-IMMEX Company Linkage
Ability to operate with other IMMEX companies through goods transfers without physical return abroad.
Regime Flexibility
At the time of return or change of destination, the holder may choose the most convenient regime based on market conditions and its operation.
Permanent Obligations: What Can Cost You the Program
Obtaining the IMMEX program is only the starting point. The benefit remains valid only while the holder complies with the obligations established in the IMMEX Decree. The most frequent omissions do not occur in daily import operations: they occur in the periodic administrative compliance that, by its recurring nature, tends to be overlooked.
Permanent Obligation
Annual export commitment: foreign sales exceeding USD $500,000 or at least 10% of total billings.
Consequence of Non-Compliance
Program suspension for failure to meet the export threshold.
Permanent Obligation
Electronic annual report filing before the Ministry of Economy no later than the last business day of May each year.
Consequence of Non-Compliance
Temporary suspension until the omission is remedied.
Permanent Obligation
Maintain a real-time inventory control system electronically linked to the SAT (Annex 24 or equivalent).
Consequence of Non-Compliance
Ground for cancellation of the program.
Permanent Obligation
Return temporarily imported goods abroad or change them to a definitive regime within the authorized periods.
Consequence of Non-Compliance
Payment of IGI, VAT, and countervailing duties plus surcharges and inflation adjustments.
Permanent Obligation
Remain permanently current on all tax obligations before the SAT.
Consequence of Non-Compliance
Definitive cancellation of the program.
Permanent Obligation
Notify the Ministry of Economy and the SAT of any change to the registered address, plant location, or legal representative.
Consequence of Non-Compliance
Inconsistencies that may lead to cancellation.
The cancellation proceeding grants the holder a period to submit evidence and arguments. Without specialized advisory, that period is insufficient to structure a defense that rebuts the grounds notified by the authority.
Authorization Process Before the Ministry of Economy
The application is filed before Mexico’s Ministry of Economy. The resolution period is 10 business days. The program has indefinite validity, conditioned on continuous compliance with the requirements and obligations of the IMMEX Decree.
Required Documentation
-
Corporate purpose linked to the productive or services process conducted by the company.
-
Evidence of the legal right of possession of the premises where IMMEX operations will be carried out.
-
Export project: maquiladora contract or services agreement.
-
Investment plan.
-
List of machinery, equipment, and furnishings.
-
Notarial certification (Fe de hechos) issued by a certified public notary, attesting to the infrastructure and productive or services capacity declared.
A well-compiled application from the outset avoids additional information requests that interrupt the resolution period and delay the start of operations under the program. At ST STRATEGO we review every file before filing to anticipate and resolve any prior observations.
Authorization Process Before the Ministry of Economy
The application is filed before Mexico’s Ministry of Economy. The resolution period is 10 business days. The program has indefinite validity, conditioned on continuous compliance with the requirements and obligations of the IMMEX Decree.
Required Documentation
- Corporate purpose linked to the productive or services process conducted by the company.
- Evidence of the legal right of possession of the premises where IMMEX operations will be carried out.
- Export project: maquiladora contract or services agreement.
- Investment plan.
- List of machinery, equipment, and furnishings.
- Notarial certification (Fe de hechos) issued by a certified public notary, attesting to the infrastructure and productive or services capacity declared.
A well-compiled application from the outset avoids additional information requests that interrupt the resolution period and delay the start of operations under the program. At ST STRATEGO we review every file before filing to anticipate and resolve any prior observations.
ST STRATEGO Comprehensive Service: From Authorization to Ongoing Compliance
As a firm specialized in tax and foreign trade matters, at ST STRATEGO we provide comprehensive advisory at all stages of the IMMEX program, as well as in other trade promotion programs such as PROSEC and Drawback. Our service model is designed to accompany your company throughout the entire life of the program, anticipating risks before they materialize.
Service Stage
What ST STRATEGO Does for Your Company
Eligibility and Modality Diagnostic
We assess the operational structure, export model, and viability of the most appropriate IMMEX modality for your company. We quantify the projected financial benefit.
File Preparation and Management
We compile and validate the required documentation and manage the process before the Ministry of Economy through to receipt of the authorization within the 10-business-day period.
Operational Implementation
We advise on the implementation of the inventory control system in compliance with Annex 24 and on the internal procedures necessary for correct program operation from day one.
Preventive Compliance Audits
We conduct periodic program reviews to identify deviations | in inventory control, returns, reports, and export thresholds | before they become grounds for suspension or cancellation.
Maintenance and Expansions
We manage the annual report, program modifications, incorporation of new plants or processes, and any expansion filing the operation requires.
Defense Against Suspension or Cancellation
If the Ministry of Economy or the SAT initiates a suspension or cancellation proceeding, we structure the response with the relevant arguments and evidence within the established deadlines.
ST STRATEGO Comprehensive Service: From Authorization to Ongoing Compliance
As a firm specialized in tax and foreign trade matters, at ST STRATEGO we provide comprehensive advisory at all stages of the IMMEX program, as well as in other trade promotion programs such as PROSEC and Drawback. Our service model is designed to accompany your company throughout the entire life of the program, anticipating risks before they materialize.
Service Stage
Eligibility and Modality Diagnostic
What ST STRATEGO Does for Your Company
We assess the operational structure, export model, and viability of the most appropriate IMMEX modality for your company. We quantify the projected financial benefit.
Service Stage
File Preparation and Management
What ST STRATEGO Does for Your Company
We compile and validate the required documentation and manage the process before the Ministry of Economy through to receipt of the authorization within the 10-business-day period.
Service Stage
Operational Implementation
What ST STRATEGO Does for Your Company
We advise on the implementation of the inventory control system in compliance with Annex 24 and on the internal procedures necessary for correct program operation from day one.
Service Stage
Preventive Compliance Audits
What ST STRATEGO Does for Your Company
We conduct periodic program reviews to identify deviations | in inventory control, returns, reports, and export thresholds | before they become grounds for suspension or cancellation.
Service Stage
Maintenance and Expansions
What ST STRATEGO Does for Your Company
We manage the annual report, program modifications, incorporation of new plants or processes, and any expansion filing the operation requires.
Service Stage
Defense Against Suspension or Cancellation
What ST STRATEGO Does for Your Company
If the Ministry of Economy or the SAT initiates a suspension or cancellation proceeding, we structure the response with the relevant arguments and evidence within the established deadlines.
Why ST STRATEGO
More than 20 years of experience
In foreign trade and sectoral trade promotion programs in Mexico.
Team with a background in the public and private sectors
In-depth knowledge of the Ministry of Economy’s and SAT’s regulatory criteria and institutional standards.
More than 750 companies served
Across 5 cities with direct presence.
ISO 9001 certified processes
Structure, traceability, and consistency in every file.
Simultaneous management with PROSEC, OEA, C-TPAT, RFE, Fiscal Deposit, and other programs or schemes
When the operation requires it.
Permanent post - authorization monitoring
We do not manage the application and withdraw. Ongoing compliance is an integral part of our service.
Why ST STRATEGO
More than 20 years of experience
In foreign trade and sectoral trade promotion programs in Mexico.
Team with a background in the public and private sectors
In-depth knowledge of the Ministry of Economy’s and SAT’s regulatory criteria and institutional standards.
More than 750 companies served
Across 5 cities with direct presence.
ISO 9001 certified processes
Structure, traceability, and consistency in every file.
Simultaneous management with PROSEC, OEA, C-TPAT, RFE, Fiscal Deposit, and other programs or schemes
When the operation requires it.
Permanent post-authorization monitoring
We do not manage the application and withdraw. Ongoing compliance is an integral part of our service.
Frequently Asked Questions about the IMMEX Program
Does the IMMEX program have an expiration date?
-
No. The program has indefinite validity as long as the holder complies with its permanent obligations. The primary obligation is to annually demonstrate the export threshold established in the Decree and file the annual report before the Ministry of Economy no later than the last business day of May. Non-compliance may lead to temporary suspension, which is lifted upon remedying the omission, or to definitive cancellation in the event of more serious infractions.
Can I hold IMMEX and PROSEC simultaneously?
-
Yes, and it is a frequent and strategically advantageous combination. IMMEX applies to temporary imports destined for export, while PROSEC grants a preferential tariff rate on definitive imports. Both programs are complementary and can operate simultaneously. ST STRATEGO analyzes the most favorable combination for each client’s specific structure.
What is Annex 24 and why is it critical for IMMEX?
-
Annex 24 of the General Foreign Trade Rules establishes the minimum requirements that the inventory control system of IMMEX program companies must meet. The system must allow real-time identification of temporarily imported goods: their entry, transformation, exit, and final destination. Non-compliance with these requirements is a ground for cancellation of the program. ST STRATEGO advises on the implementation and validation of the system in compliance with current standards.
What happens if I do not return temporarily imported goods within the authorized period?
-
Goods imported under the IMMEX program have maximum stay periods in Mexico depending on their type. If they are not returned abroad or assigned to a definitive regime within the deadline, the holder is obligated to pay the IGI, VAT, and countervailing duties that should have been paid at the original import, plus surcharges and inflation adjustments. Continuous monitoring of permanence periods is part of the maintenance service that ST STRATEGO provides to its clients.
Can a company without its own facilities obtain an IMMEX program?
-
Yes, through the Outsourcing (Terciarización) modality. In this case, the certified company registers in its program the third parties that will carry out the productive processes, evidencing that those third parties have the necessary infrastructure. There is also the Shelter modality, designed for foreign companies that wish to manufacture in Mexico without establishing their own legal entity. ST STRATEGO evaluates which modality is most appropriate for each case.
Request a no-cost assessment
If your company manufactures for export or provides export services and imports inputs or machinery on a recurring basis, the IMMEX program can represent a significant financial and operational benefit. The first step is to determine the most appropriate modality and quantify the projected real savings.
Schedule a no-cost consultation
Download our institutional presentation
Frequently Asked Questions about the IMMEX Program
Does the IMMEX program have an expiration date?
- No. The program has indefinite validity as long as the holder complies with its permanent obligations. The primary obligation is to annually demonstrate the export threshold established in the Decree and file the annual report before the Ministry of Economy no later than the last business day of May. Non-compliance may lead to temporary suspension, which is lifted upon remedying the omission, or to definitive cancellation in the event of more serious infractions.
Can I hold IMMEX and PROSEC simultaneously?
- Yes, and it is a frequent and strategically advantageous combination. IMMEX applies to temporary imports destined for export, while PROSEC grants a preferential tariff rate on definitive imports. Both programs are complementary and can operate simultaneously. ST STRATEGO analyzes the most favorable combination for each client’s specific structure.
What is Annex 24 and why is it critical for IMMEX?
- Annex 24 of the General Foreign Trade Rules establishes the minimum requirements that the inventory control system of IMMEX program companies must meet. The system must allow real-time identification of temporarily imported goods: their entry, transformation, exit, and final destination. Non-compliance with these requirements is a ground for cancellation of the program. ST STRATEGO advises on the implementation and validation of the system in compliance with current standards.
What happens if I do not return temporarily imported goods within the authorized period?
- Goods imported under the IMMEX program have maximum stay periods in Mexico depending on their type. If they are not returned abroad or assigned to a definitive regime within the deadline, the holder is obligated to pay the IGI, VAT, and countervailing duties that should have been paid at the original import, plus surcharges and inflation adjustments. Continuous monitoring of permanence periods is part of the maintenance service that ST STRATEGO provides to its clients.
Can a company without its own facilities obtain an IMMEX program?
- Yes, through the Outsourcing (Terciarización) modality. In this case, the certified company registers in its program the third parties that will carry out the productive processes, evidencing that those third parties have the necessary infrastructure. There is also the Shelter modality, designed for foreign companies that wish to manufacture in Mexico without establishing their own legal entity. ST STRATEGO evaluates which modality is most appropriate for each case.
Request a no-cost assessment
If your company manufactures for export or provides export services and imports inputs or machinery on a recurring basis, the IMMEX program can represent a significant financial and operational benefit. The first step is to determine the most appropriate modality and quantify the projected real savings.