Mexico’s Maquiladora (IMMEX) Program is a powerful legal framework that allows foreign companies to operate in Mexico under favorable trade and tax conditions. Managed by the Mexican Ministry of Economy, the program encourages manufacturing and export activities by enabling foreign firms to temporarily import goods and equipment into Mexico without paying import duties or value-added tax (VAT), provided the finished goods are exported.
Legal Framework of the IMMEX Program
The IMMEX Program operates under the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry, published in the Federal Official Gazette (Diario Oficial de la Federación – DOF) on November 1, 2006, and amended several times since then.
The relevant legal sources include:
IMMEX Decree (Decreto IMMEX)
Official version on DOF (in Spanish)Mexican General Foreign Trade Rules (Reglas Generales de Comercio Exterior)
Customs Law (Ley Aduanera)
Value Added Tax Law (Ley del Impuesto al Valor Agregado)
Income Tax Law (Ley del Impuesto Sobre la Renta)
Federal Labor Law (Ley Federal del Trabajo)
All IMMEX companies must register with the Ministry of Economy through the VUCEM platform (Ventanilla Única de Comercio Exterior Mexicano).
Types of IMMEX Authorizations
There are five categories under which a company can apply for IMMEX authorization:
Industrial: Manufacturing or industrial processes of goods for export.
Services: Export-related services, typically used in aerospace, IT, or engineering.
Shelter: Allows a foreign company to partner with a Mexican entity that handles local compliance.
Outsourcing: When a company outsources production but maintains control over inputs and exports.
Holding Company (Controladora): A holding entity managing various IMMEX operations under a unified scheme.
Key Benefits for Foreign Companies
1. Duty-Free Imports:
Under IMMEX, companies can import raw materials, parts, components, and machinery without paying import duties or VAT, as long as those items are re-exported within the legal timeframes (6–36 months depending on the item).
2. Tax Efficiency:
Companies can reduce cash flow burden by avoiding VAT payments on temporary imports. In addition, companies certified under the VAT/IEPS Certification Scheme (Esquema de Certificación de Empresas) enjoy 0% VAT rate on imports.
3. Streamlined Operations:
VUCEM, the one-stop customs platform, allows companies to manage documentation and trade procedures efficiently online.
4. Strategic Location:
Mexico offers access to both North and South American markets, with over 13 free trade agreements covering 50+ countries, including USMCA (United States-Mexico-Canada Agreement).
Legal Compliance and Obligations
To maintain IMMEX status, companies must:
Export at least USD 500,000 annually or 10% of total sales.
Submit annual operational reports to the Ministry of Economy by the last business day of May each year.
Comply with labor, environmental, and customs regulations.
Maintain detailed inventories and traceability records for all imported goods.
Failure to comply can result in the revocation of IMMEX status, which can significantly disrupt operations.
A Gateway for Foreign Investment in Mexico
For foreign investors, the IMMEX program offers a low-risk, high-reward model to establish manufacturing operations in Mexico. It allows for capital efficiency, logistics optimization, and reduced regulatory burden, particularly for industries like automotive, electronics, aerospace, medical devices, and textiles.
Foreign companies can also use shelter companies to begin operations without forming a Mexican legal entity, reducing administrative complexity and exposure during the initial setup phase.
Please contact your Moxigerfc expert to setup your company in Mexico or get your RFC number now!
10 Best Restaurants in Ciudad Juárez to visit during your business trip in Mexico
1. Flor de Nogal
An upscale restaurant offering contemporary Mexican cuisine with seasonal ingredients. Known for dishes like grilled octopus and pork belly tacos. The ambiance is refined, complemented by attentive service.
2. María Chuchena
A culinary gem specializing in authentic Mexican dishes. Guests can enjoy freshly made salsa prepared tableside and entrees like arrachera and molcajete in an enchanting atmosphere adorned with stunning artwork.
3. Restaurante Viva México
This vibrant venue offers traditional Mexican cuisine alongside live entertainment, including horse riding shows. It’s a favorite for both locals and visitors seeking an immersive cultural dining experience.
4. Italia Forno Ristorante
A top-rated Italian restaurant known for its authentic flavors and cozy ambiance. Patrons praise the quality of dishes and the attentive service.
🐟 5. Los Arcos
Renowned for its seafood offerings, Los Arcos provides a rich variety of dishes crafted with fresh ingredients from the Pacific Coast, delighting even the most discerning palates.
🍣 6. Roji Japanese Bistro
A modern Japanese restaurant offering a range of sushi and other traditional dishes. It’s especially recommended for those following a vegan diet.
🥩 7. La Cabaña Steak House
A favorite among meat lovers, this steakhouse offers a variety of cuts and is praised for its quality and service.
🥩8. Garufa Restaurante Argentino
An Argentine steakhouse that combines traditional flavors with a warm atmosphere, making it a go-to spot for those craving grilled meats.
🍜 9. Yoko
A contemporary Asian fusion restaurant that offers a modern take on traditional dishes, providing a unique dining experience.
🥞 10. Catalina Bakery & Bistro
Known for its delightful breakfast and brunch options, including caramel pancakes and acai bowls. The colorful decor and well-presented plates make it a popular spot for casual gatherings.