As global supply chains continue to shift, Mexico has emerged as a leading destination for advanced manufacturing and export services. At the center of this opportunity is the IMMEX Program in Mexico—a government-backed framework that gives international companies powerful tax and operational advantages.
For +40 years, Prodensa has guided global manufacturers through this process, from site selection to compliance and operations. To help executives, CFOs, and investors navigate IMMEX with confidence, we’ve created a free e-book: The IMMEX Program in Mexico: A Strategic Guide for Investors.
IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) allows foreign companies to temporarily import raw materials, parts, and equipment into Mexico without paying VAT or duties—as long as the final goods are exported.
This makes IMMEX one of Mexico’s most effective tools for attracting foreign investment, supporting exports, and fueling nearshoring strategies.
The IMMEX Program is more than just a tax incentive—it is the backbone of Mexico’s manufacturing economy. For government policymakers and foreign investors alike, IMMEX is a strategic platform that keeps Mexico competitive in a rapidly changing global market.
For Mexico, IMMEX is not only a tool for attracting foreign capital but also a pillar of social stability and upward mobility, as it channels millions of workers into the formal economy. Roughly 15% of Mexico’s formal jobs come from IMMEX companies. This means the program is not only helping attract investment but also strengthening the country’s formal labor market, creating stable employment opportunities with access to benefits, social security, and long-term career development.
IMMEX is more than a fiscal incentive—it’s a strategic enabler that touches nearly every aspect of doing business in Mexico. Companies that successfully leverage the program not only lower costs, but also strengthen compliance, improve supply chain agility, and open the door to long-term growth.
VAT & Duty Exemptions: Companies can temporarily import raw materials, machinery, tools, and spare parts without paying VAT or import duties, reducing upfront costs and easing cash flow pressure.
VAT/IEPS Certification: Certified IMMEX companies can apply a 0% VAT rate on temporary imports and benefit from faster VAT refunds on eligible transactions—a critical liquidity tool for operations that manage high-volume imports and export.
Safe Harbor Transfer Pricing: After the elimination of APAs in 2024, the Safe Harbor method provides a predictable way to calculate profit margins and avoid being classified as a permanent establishment in Mexico. This ensures both compliance and fiscal certainty.
Accelerated Market Entry: Through shelter IMMEX models, companies can launch production in as little as 3–5 months on a shared entity or 6-9 months for a dedicated entity.
Annex 24 & 30 Systems: These digital platforms ensure transparent inventory control and accurate VAT credit tracking. By aligning with SAT’s stricter digital audits, companies reduce exposure to fines and suspension of benefits.
USMCA Alignment: IMMEX documentation and traceability support compliance with rules of origin, a requirement for tariff-free trade under the USMCA. This makes IMMEX especially valuable for industries like automotive and electronics.
Reduced Audit Risks: With real-time data integration and automated reporting, IMMEX companies are better positioned to demonstrate compliance and withstand government audits.
Skilled Labor Force: IMMEX facilities employ millions of workers in formal jobs, giving companies access to experienced technicians, engineers, and managers while contributing to social stability.
Supplier Ecosystem: IMMEX companies are often embedded in strong regional clusters, connecting with certified vendors, logistics providers, and technical universities that shorten learning curves and enhance competitiveness.
ESG & Future-Proofing: Many IMMEX operations are adopting digital traceability and ESG practices, which not only prepare them for the upcoming 2026 USMCA review but also make them more attractive to global clients demanding sustainable supply chains
The program offers multiple modalities, allowing companies to choose the structure that best aligns with their strategy.
Industrial IMMEX |
The most common type. Authorizes the temporary importation of raw materials, parts, components, and packaging to be transformed, repaired, or manufactured into export products. Think of an automotive plant, an electronics factory, or a textile company. |
Service IMMEX |
This modality is designed for companies that provide services to the export industry. It allows for the importation of equipment and tools to support, maintain, or repair goods for companies with an IMMEX program. For example, a company that repairs heavy machinery or calibrates measuring instruments for exporters. |
Shelter IMMEX |
An ideal model for foreign companies looking to start operations in Mexico without immediately establishing their own legal entity. A Mexican company with an IMMEX program (the “shelter”) manages all legal, tax, and customs matters, while the foreign company focuses on production and operations. This is an excellent way to mitigate initial risks. |
IMMEX Holding |
The IMMEX Holding program is designed for organizations managing multiple manufacturing companies under a single IMMEX registration. All subsidiaries under the IMMEX Holding structure benefit from the same import and export privileges as the Industrial IMMEX. |
3rd Party IMMEX |
A certified, third-party IMMEX company in Mexico provides manufacturing operations services to another certified IMMEX company that does not have installations in Mexico. This modality works similar to a contract manufacturer, with added benefits for foreign-based service transactions, free of Mexican VAT. |
Mexico has consolidated industrial regions that have proven capable of hosting competitive export operations:
Explore the different labor cultures and regions throughout Mexico.
IMMEX is more relevant than ever:
Nearshoring accelerates the need for regional supply chains.
USMCA rules of origin make compliance and traceability essential.
The 2026 USMCA review will likely reshape tariff structures, labor standards, and origin rules—companies with robust IMMEX strategies will be better prepared
Our free e-book The IMMEX Program in Mexico: A Strategic Guide for Investors includes:
A full breakdown of IMMEX benefits and requirements.
Detailed compliance checklists for Annex 24 and 30.
Tax strategies including VAT/IEPS certification and Safe Harbor.
Expert insights from Prodensa leaders and INDEX representatives.
With +40 years of experience and leadership roles in INDEX (Mexico’s leading IMMEX industry chamber), Prodensa has been the trusted partner of hundreds of global manufacturers.
Our team provides end-to-end support in:
IMMEX setup and shelter services.
Tax and customs compliance.
Site selection and real estate strategy.
Workforce solutions through Mindfacturing®.
From permits to production, Prodensa walks The Mexico Journey® with you.
Explore the Prodensa executives leading industrial policy in Mexico.