What are the IMMEX Requirements?

The IMMEX program is an import duty-deferral government program that provides benefits to allow companies that manufacture or maquila operation scheme in Mexico, including import-export. 

The process to get IMMEX approval is easy; however, companies must meet a specific profile and are beholden to government reporting requirements.

  • To export US$500,000 in a one-year period or to export 10% of the company sales in Mexico
  • To import only the approved goods (HTS classifications)
  • To use the goods solely for what they have been approved
  • To respect the terms under the law (Article 108 Mexico Customs Law & Article 4 IMMEX Decree)
  • To be a legal entity in Mexico with the obligation to pay income tax (ISR)
  • To have the good in the registered & approved addresses
  • To inform in advance to the Economy Secretary (SE) previous to the petition to SHCP about the following:
    • Changes on the legal name of the company, Tax ID (RFC) or address
    • Changes of the addresses of the companies which provide sub-maquila services (3 days of advance). Notify the suspension of activities in a period no later than 10 days
    • To have inventory control according to what is stated in Customs Law (Article 59)

Depending on the goods imported the authorized timing for the goods to be in Mexico are:

  • Six months: service companies that import textiles goods
  • 12 months: chicken legs, powdered milk and corn, and some textiles
  • 18 months: combustibles, lubricants, raw materials, parts and components which are incorporated to the goods exported, containers, packaging, instructions and labels
  • 24 months: trailers
  • While the program lasts: machinery and equipment, tooling, instruments, molds, spare parts, equipment to avoid pollution, research equipment, training and administrative support equipment