This guide is for U.S. and other foreign companies that manufacture or provide services in Mexico for export. The short answer: an IMMEX program is authorized by the Mexican Ministry of Economy (Secretaría de Economía) to a Mexican company that commits to export more than USD 500,000 a year or at least 10% of its total invoicing. It has no expiration date, but it is lost if the company misses its annual report or stops meeting the requirements.
What the IMMEX program gives you
- Temporary import with the duty deferred: inputs, parts, packaging, machinery and equipment enter without paying the general import duty, provided they are returned or transferred within the permitted period.
- VAT (IVA): temporary imports do trigger VAT. To avoid paying it in cash, the company separately needs the VAT and excise tax (IVA e IEPS) certification from the SAT, the Mexican tax authority, or a guarantee.
- Permitted stay: up to 18 months for raw materials, parts and components; machinery and equipment, for as long as the program remains in force.
The five program types
The IMMEX Decree provides for five program types: industrial, services, shelter (albergue), holding company (controladora) and outsourcing (terciarización). In a shelter, a Mexican company runs the program and the foreign company supplies technology and materials.
What it takes to obtain it
The holder must be a Mexican company in good standing with the SAT (see how to open a company in Mexico as a foreigner), with a documented operating site and a documented export project. Before the first import, the Annex 24 inventory control and the importer registry (padrón de importadores) enrollment must be ready. The application is filed with the Ministry of Economy; the stated decision period is 15 business days, and in practice it can run longer.
What is at stake is the start date of the operation. The first step is to have counsel review the company, the premises and the export project before the application is filed.
Obligations to keep the program
- Annual report: with sales and exports for the prior fiscal year, no later than the last business day of May.
- Annual verification: the Ministry checks that the e.firma (the SAT electronic signature), RFC (tax ID), addresses and tax compliance opinion remain valid.
- Notices: of changes of address, partners or legal representative.
What leads to suspension or cancellation of the program
- Missing the annual report: the right to import temporarily is suspended starting in June and, if not cured, the program is canceled.
- Address not located, or temporary goods kept outside the registered addresses.
- Letting the permitted stay expire: this triggers taxes with surcharges and can end in seizure.
- False documents, or partners linked to a company whose program was already canceled.
Recent legal changes
- Textiles, apparel and footwear: goods in tariff chapters 61, 62 and 63, with some exceptions, and finished footwear in headings 64.01 to 64.05 can no longer be imported temporarily.
- Customs Law: the reform in force since January 1, 2026 requires automated, permanent inventory control and sets fines of 250% to 300% of commercial value for temporarily importing goods not authorized in the program.
How we help
Mariela Cárdenas, LL.M., attorney admitted in Mexico, practices from the Nuevo Laredo, Mexico office. She prepares the program application and follows up on compliance every year. For ongoing support, see the legal department in Mexico.
Frequently asked questions
Can a foreign company hold an IMMEX program?
Not directly: the holder must be a legal entity resident in Mexico. A foreign company can form a Mexican subsidiary or work with a shelter company.
Does an IMMEX program have to be renewed?
No. It is granted for an indefinite term, as long as the company complies with the Decree. The VAT and excise tax certification does have a term: one, two or three years initially depending on the category (A, AA or AAA), as of October 2026.
Does IMMEX eliminate VAT on temporary imports?
Not by itself. The company needs the VAT and excise tax certification from the SAT, or must secure the tax with a surety bond or letter of credit.
What happens if the annual report is filed late?
The right to import temporarily is suspended until the report is filed. If it is still missing on the last business day of August, the program is canceled and the company has 60 calendar days to return the goods or change them to a definitive import.
General information, updated October 2026. It does not replace legal advice for a specific case.
Request a first review
Tell us what you manufacture, where you will operate and what stage your project is in: Schedule a consultation or write to mariela@cardenaslegal.mx.