IMMEX is the Mexican government program that lets manufacturing companies temporarily import inputs, parts and components without paying import taxes upfront, on the condition that they are transformed and the finished product is exported.
How it works
A company holding an IMMEX program imports its inputs under a temporary regime, feeds them into production and returns the finished goods abroad within the program’s deadlines. The benefit is cash flow: taxes that a definitive import would pay at the border are deferred or eliminated as long as the goods complete the transformation-and-return cycle.
Why it matters if you manufacture in Mexico
For companies nearshoring production to Mexico while sourcing components in Asia, IMMEX changes the economics of every input. It also matters if you sell to an IMMEX company: your client may ask you to operate under specific schemes, such as virtual transfers, that your customs broker needs to know well.
The common mistake
Treating the program as a discount instead of a control obligation. IMMEX demands inventories that reconcile: every temporarily imported input must be traceable to its return or its change of regime. A company that loses that control faces cancellation of the program and the collection of deferred taxes on everything it cannot account for.
Does your supply chain cross the Asia-Mexico corridor? Write to us: between our logistics from China and OptiChina warehousing we can build the complete flow.
