IMMEX (Maquiladora Program)
IMMEX (the program for the Manufacturing, Maquiladora and Export Services Industry) is Mexico's customs regime that lets registered companies temporarily import raw materials, components and machinery without immediately paying import duty and VAT (IVA), to manufacture, transform or repair goods that are then exported. It is the modern framework for the long-standing maquiladora model that made Mexico a manufacturing base for the North American market.
Because the inputs are used to make export products, IMMEX defers/relieves the duty and VAT that would otherwise burden them — making Mexican export manufacturing (automotive, electronics, appliances and more) cost-competitive, especially serving the US under USMCA. IMMEX comes with strict obligations: tracking imported inputs, meeting export commitments, inventory control, and returning or accounting for temporarily imported goods; failure to export or reconcile makes the duty/VAT payable. Similar in purpose to bonded manufacturing, free zones and inward-processing regimes elsewhere, IMMEX is central to Mexico's huge export-manufacturing economy. For manufacturers operating or sourcing in Mexico, understanding IMMEX is key to cost-competitive, compliant operations. It is a cornerstone of Mexican manufacturing and trade.
IMMEX is why Mexico became a manufacturing base for North America — it defers duty and VAT on imported inputs used to make export goods, making automotive and electronics production cost-competitive, especially serving the US under USMCA. Its strict tracking and export obligations make compliance essential, so understanding IMMEX is key to operating profitably and legally in Mexican manufacturing.
What does IMMEX allow?
Temporarily importing raw materials, components and machinery without immediately paying duty and VAT, to manufacture or repair goods that are then exported.
What are its obligations?
Tracking imported inputs, meeting export commitments, inventory control, and accounting for temporarily imported goods; failure to export makes the duty/VAT payable.