IMMEX Program in Mexico – Benefits, Categories, and Requirements

The IMMEX Program (also known as the Maquiladora Program) allows approved companies to temporarily import raw materials, components, and equipment into Mexico without paying import duties or VAT, as long as the final goods are exported. This program is designed to support foreign manufacturers, especially those looking to expand into Mexico’s export market.

Through IMMEX Mexico, companies can also consolidate import declarations—streamlining administrative processes and reducing costs.

• Benefits of the IMMEX Program
• How Long Can Imported Goods Stay in Mexico Under IMMEX?
• IMMEX Program Categories
• Requirements to Qualify for the IMMEX Program
• How to Know If Your Company Qualifies
• How Shelter Services Help: IMMEX Made Simple
• Conclusion

Benefits of the IMMEX Program

Companies that operate under the IMMEX program in Mexico enjoy significant tax savings and operational benefits:

Deferred import/export duties on temporarily imported raw materials, machinery and equipment. 16% VAT exemption (with VAT certification). Reduced paperwork by consolidating import/export declarations. Access to additional programs like sectorial promotion and PROSEC.

How Long Can Imported Goods Stay in Mexico Under IMMEX?

The permitted time varies by product type and program category:

• Raw materials: Up to 18 months
• Containers: Up to 2 years
• Certified IMMEX: Materials can remain up to 48 months
• Machinery and equipment: May remain for the duration of the IMMEX program

IMMEX Program Categories

There are five primary types of IMMEX programs in Mexico:

	IMMEX Services Program:    For manufacturers transforming goods for export. Legal entities in Mexico must perform an industrial process.      CPI operates under this program, helping clients streamline setup and compliance
	IMMEX Industrial Program:   For companies that physically manufacture or transform goods for export.   Must operate an industrial process in Mexico.
	IMMEX Shelter Program:   Foreign companies operate under a shelter company’s IMMEX permit (like CPI’s), avoiding the need to incorporate   in Mexico or manage local compliance directly.
	IMMEX Holding Company Program:   Allows certified holding companies and subsidiaries to share one IMMEX registration.   Materials can move between companies within the group under a simple process.
	IMMEX Outsourcing Program:   For companies that don’t own production facilities and subcontract manufacturing to third-party providers.

Requirements to Qualify for the IMMEX Program

To apply for an IMMEX permit, a company must:

• Be incorporated in Mexico (or work under a shelter)
• Provide legal proof of facility location
• Present a business and financial plan
• Submit Harmonized Tariff Codes (HTS) for imported goods and equipment
• Share staffing and production details
• Export at least $500,000 USD annually or 10% of total sales
• Maintain proper inventory records (Annex 24/31 compliance)
• Submit required customs, tax, and statistical reports

How to Know If Your Company Qualifies

Your company likely qualifies if you:

• Export over $500,000 USD per year or 10% of your total salesIMMEX program
• Conduct a production or service process eligible under IMMEX
• Export all temporarily imported goods or components
• Keep inventory and documents compliant with customs regulations
• Submit all required government reports

How Shelter Services Help: IMMEX Made Simple

With CPI’s Shelter Program, your company can operate under CPI’s IMMEX Mexico permit, eliminating the need to establish a legal entity in Mexico. CPI handles:

• IMMEX application and updates
• Facility registration
• Inventory control
• Customs compliance
• Reporting and audits

This is ideal for companies seeking a fast, low-risk entry into manufacturing in Mexico.

Conclusion

The IMMEX Program in Mexico is a powerful incentive for companies seeking to reduce manufacturing costs, optimize logistics, and serve North American markets. Whether you're pursuing industrial manufacturing, e-commerce fulfillment, or 3PL services, IMMEX Mexico offers significant financial and operational advantages.