The IMMEX Program Explained (and the December 2024 Apparel Change)

If you import from China to Mexico, sooner or later someone will mention IMMEX — often as a way to “avoid the duty.” That shorthand is misleading. IMMEX is an authorised temporary-import framework for qualifying Mexico-resident legal entities carrying out industrial processes or export services. It is not a blanket tax exemption. A decree published on 19 December 2024 also moved specified finished-apparel tariff lines into Annex I, which bars those listed goods from temporary import under the programme. Exact eligibility depends on the authorised programme, operation and tariff fraction.

Key takeaways

The official SNICE description says IMMEX lets authorised resident legal entities temporarily import goods for an industrial process or export service while deferring the applicable general import tax, IVA and, where relevant, countervailing duties.
That treatment belongs to the authorised temporary-import operation; it is not a blanket waiver. The goods must be used and returned or otherwise regularised under the applicable programme and customs rules.
Finished inventory imported simply for domestic resale does not match that export-processing purpose. Do not infer eligibility from the word “manufacturer” or from an industry label alone.
IMMEX sits alongside, not instead of, ordinary clearance — ordinary commercial imports generally use a pedimento and an eligible importer registered on the Padrón de Importadores.
The 19 December 2024 decree added specified finished-apparel tariff lines in Chapters 61, 62 and 63, plus specified lines under 9404.40 and 9404.90, to Annex I; it also identifies exceptions for certain fabric-cut subheadings.
This is planning information, not legal advice — check the exact tariff fraction, authorised operation and current programme rules before relying on IMMEX.

What IMMEX actually is

IMMEX stands for Industria Manufacturera, Maquiladora y de Servicios de Exportación. SNICE describes it as an export-promotion instrument for qualifying Mexico-resident legal entities that temporarily import goods for manufacturing, transformation, repair or an export service. Within the authorised operation, payment of the applicable general import tax, IVA and, where relevant, countervailing duties may be deferred.

The key word is temporary. The imported goods must be tied to the industrial process or export service authorised under the programme and handled within the applicable customs time limits and return or regularisation rules. That is different from a definitive import of finished goods for sale in Mexico.

A maquiladora may operate under IMMEX, but the terms are not interchangeable. The legal question is whether the Mexican entity, operation, premises and tariff fractions are covered by a current authorisation.

How the duty and VAT deferral works

Under a definitive import, the applicable import taxes are determined at clearance. Under an authorised IMMEX temporary import, the programme can defer the applicable general import tax, IVA and, where relevant, countervailing duties for goods used in the authorised industrial process or export service.

Inputs and components may qualify when they are covered by the authorised operation and exact tariff fraction.
Machinery and equipment may also be covered, subject to the programme and customs regime that applies to them.
Return, change of regime or other regularisation must follow the applicable deadlines and rules. IMMEX is not authority to leave temporary goods in Mexico as ordinary domestic inventory.

That is the programme boundary: temporary goods serving an authorised export operation are not the same as goods imported definitively for the Mexican market.

Who IMMEX is for — and who it is not

This is where most confusion starts. IMMEX is for authorised Mexico-resident legal entities carrying out an industrial process or export service. It is not a general import discount.

It may be a fit if the Mexican entity:

Make or assemble a product in Mexico and ship the finished goods abroad (often to the US).
Bring in inputs, components, or production machinery from China or elsewhere as part of that process.
Can track the imported material against the authorised operation and meet the programme’s customs and reporting obligations.

It is generally not the right tool when the plan is simply to:

Import finished goods to sell inside Mexico. That is ordinary commercial importing — pay the duty and clear normally.
Move reseller or distributor stock into the Mexican market without an authorised export-processing operation.
Place finished inventory into Amazon Mexico FBA for domestic sale. That model normally uses definitive import rather than the temporary export-processing purpose described by SNICE — see our Amazon Mexico FBA freight guide.

If your goods are staying in Mexico to be sold, IMMEX is not your route. You import through the normal channel.

IMMEX is separate from ordinary clearance

It is worth being clear that IMMEX sits alongside, not instead of, the normal import process. Ordinary imports still go through the pedimento (the customs declaration) and require an eligible party registered on the Padrón de Importadores (the importers’ registry). Most companies bringing goods from China to Mexico — including nearly all resellers and FBA sellers — use the ordinary channel and pay the applicable duty. A DDP shipping proposal may instead coordinate freight, duties and clearance through a named eligible importer of record and licensed partner customs broker, but feasibility, parties, scope and price must be confirmed shipment by shipment. If you are new to Mexican clearance, start with how to import from China to Mexico: pedimento and Padrón.

IMMEX is a specialist temporary-import programme; definitive import through the ordinary pedimento route is the normal comparison when goods will remain in Mexico.

The December 2024 change: apparel out of temporary import

On 19 December 2024, Mexico amended the IMMEX decree. The measure added specified finished-apparel tariff lines in Chapters 61, 62 and 63, plus specified lines under 9404.40 and 9404.90, to Annex I, whose listed goods cannot be temporarily imported under IMMEX. The decree also identifies exceptions for subheadings 6117.90, 6217.90, 6302.91, 6302.93 and 6302.99, described there as fabric cuts for garment production.

In plain terms: the listed finished-garment tariff fractions lost access to IMMEX temporary import. This is a tariff-line rule, not a statement that every textile input or every item somewhere in Chapters 61–63 is treated identically.

The same decree separately amended tariff rates for listed textile and apparel fractions. Do not reuse those December 2024 rates as a current quote; verify the current tariff treatment for the exact fraction and origin. For the broader tariff picture, see Mexico’s 2026 tariffs on Chinese imports.

If your business touches apparel and relies on IMMEX, check the exact tariff fraction against the current Annex I text and the authorised operation instead of relying on a chapter-level summary.

Frequently asked questions

Does IMMEX let me avoid paying duty and IVA? Not automatically. IMMEX can defer the applicable general import tax, IVA and, where relevant, countervailing duties within an authorised temporary-import operation. It does not waive every charge or excuse the return, change-of-regime and compliance requirements that apply to the goods.

Can an Amazon FBA seller or reseller use IMMEX? Finished FBA or reseller inventory intended for domestic sale normally does not fit the programme purpose described by SNICE. It generally follows a definitive-import route. If a separate Mexican manufacturing/export operation is involved, assess that authorised operation and the exact tariff fractions rather than applying a category-wide answer.

Do I still need a pedimento and Padrón registration with IMMEX? IMMEX is a specialist channel that sits alongside ordinary clearance, not a replacement for it. Normal commercial imports still go through the pedimento and require Padrón de Importadores registration. Most companies bringing goods from China to Mexico use that ordinary route.

What changed for apparel in December 2024? Mexico added specified finished-apparel tariff lines in Chapters 61, 62 and 63, plus specified lines under 9404.40 and 9404.90, to Annex I. The decree identifies several fabric-cut subheading exceptions. Check the exact tariff fraction and current text; do not treat the chapter numbers as a substitute for classification.

The bottom line

IMMEX is useful when a qualifying Mexico-resident legal entity has an authorised industrial or export-service operation and the goods, tariff fractions and compliance controls fit it. It can defer specified import charges within that temporary regime; it is not a general resale discount. Since 19 December 2024, specified finished-apparel tariff lines have been listed in Annex I and cannot use IMMEX temporary import. For how the ordinary route works end to end, see our complete guide to shipping from China to Mexico. If you are comparing IMMEX, ordinary pedimento clearance and DDP, send the product, tariff fraction and intended operation on WhatsApp so the authorised parties can confirm the current route shipment by shipment.