Back to blog
Published:
May 14, 2025
Updated:
May 15, 2025

IMMEX Program: How to Manufacture in Mexico and Save on Taxes

Written by:
Fulfill Team
Published:
May 14, 2025
Updated:
May 15, 2025

Find Your Perfect 3PL

NO SPAM. We'll contact you to schedule a free consultation. You may opt out of communication at any time. View our Privacy Policy

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Quick Jump
Quick Jump

If your company wants to manufacture in Mexico and export the finished goods, the IMMEX program might be the best option. IMMEX allows companies to bring in materials and equipment from other countries without paying import taxes, as long as those goods are used to make products that will be exported later.

In this guide, we’ll explain what the IMMEX program is, how it works, what the requirements are, and why many companies use it. We’ll also show you how IMMEX helps businesses in industries like automotive, electronics, and medical devices.

What Does IMMEX Mean?

IMMEX stands for Industria Manufacturera, Maquiladora y de Servicios de Exportación. That’s a long name, but the idea is simple: it’s a program that helps companies temporarily import goods to be used in production. These goods don’t get taxed when they enter Mexico—as long as they’re used to produce goods that will be exported.

This means companies can save money on duties and taxes, run their business operations more smoothly, and stay competitive in global trade.

How Does the IMMEX Program Work?

Let’s say you’re a company based in the U.S., and you want to set up a factory near the Mexico border. You bring in raw materials, machines, and parts from another country. You then use those materials to make a product, like a car part or a medical device. Once the product is finished, you send it to a customer in another country.

With IMMEX, you don’t have to pay taxes on the raw materials when they enter Mexico. This is because they are temporarily imported, and the finished product will not stay in Mexico. You avoid local taxes by showing proof of subsequent export.

This helps you:

  • Reduce costs
  • Speed up production
  • Avoid paying unnecessary import fees

Who Uses the IMMEX Program?

The IMMEX program is popular with companies in many industries, especially those with high export volumes. Here are a few examples:

  • Automotive industries – companies that make parts for cars or trucks
  • Medical device manufacturers – such as surgical tools or implants
  • Electronics – like computers, phones, and electrical components
  • Aerospace – companies building aircraft parts or systems
  • Textiles and clothing – for export to U.S. and Canadian markets

If your company wants to operate in Mexico and export most of its products, IMMEX is likely a great fit.

What Can You Import Under IMMEX?

You can temporarily import:

  • Raw materials (steel, plastic, wires, etc.)
  • Machinery and tools
  • Packaging materials
  • Components (circuit boards, screws, motors)
  • Containers or trailers to move goods

As long as these items are used in the manufacturing process, and the finished goods are exported, they can enter Mexico without tax under IMMEX.

What Are the IMMEX Program Requirements?

To use IMMEX, your company must meet certain conditions set by the Mexican government.

Here’s what you need:

  • A legal entity in Mexico – You must register a company or partner with one.
  • Prove your export activity – You need to show that you will export at least 10% of your sales.
  • Track inventory – You must use a system to track your temporarily imported goods.
  • Comply with deadlines – Usually, you must export the goods made from the raw materials within 18 months.
  • Get IMMEX certification – You must apply and be approved by the Ministry of Economy.

How Do You Get IMMEX Certification?

Here’s a simple step-by-step guide:

Set up your business

Register a legal entity in Mexico. You can do this on your own or work with a shelter company.

Create a business plan

Describe your production process, the types of products you’ll make, and how much you expect to export.

Get customs approval

Register with Mexican customs and apply for import/export permits.

Apply for IMMEX

Submit your documents to the Ministry of Economy. Include your plan, financials, and proof of operations.

Start operations

Once approved, you can begin importing materials under the program and manufacture in Mexico without paying duties on those inputs.

What Are the Different Types of IMMEX?

The program offers a few ways for companies to operate, depending on their needs.

  • Industrial IMMEX – For companies that make or assemble products.
  • Services IMMEX – For companies that repair or provide services related to exports.
  • Shelter IMMEX – A foreign company works under a Mexican provider’s program.
  • Third-Party IMMEX – A company exports goods made by another company.

If you’re new to Mexico, many firms start with a shelter model, which makes setup and compliance easier.

What Are the Benefits of IMMEX?

IMMEX helps companies cut costs, grow faster, and expand into new markets. Here are the biggest advantages:

1. Tax Savings

You avoid paying import duties and taxes on raw materials and equipment as long as the finished product is exported.

2. Lower Manufacturing Costs

Labor and overhead costs in Mexico are often lower than in the U.S. or Europe. IMMEX adds tax relief to those savings.

3. Faster Market Access

Factories near the Mexico border offer quick shipping routes to the U.S. This is great for just-in-time supply chains.

4. Flexible Operations

You can adjust production levels without worrying about taxes on every shipment of raw materials.

5. Support for Growth

IMMEX works well for small startups and large global firms. It scales with your business as it grows.

IMMEX vs. Traditional Importing

Let’s compare the IMMEX model with traditional importing.

IMMEX is ideal if you’re building a production process that ends with exporting goods. If you're selling only inside Mexico, IMMEX might not be the best choice.

Real-World Examples

Medical Device Manufacturer

A U.S.-based company builds a plant in Tijuana. It imports surgical-grade materials and assembles medical devices. Using IMMEX, it skips the import taxes and ships the devices back to hospitals in the U.S.

Automotive Supplier

An auto parts maker sets up shop near the Mexico border. It uses temporarily imported goods from Germany to make engine components. The finished parts go to car factories in the U.S. and Canada. IMMEX helps them stay competitive in the supply chain.

Does IMMEX Work With Trade Agreements?

Yes! The IMMEX program works alongside trade agreements like the USMCA (United States–Mexico–Canada Agreement). This allows companies to benefit from both tax relief and lower tariffs across North America.

This makes Mexico a popular choice for cost-effective manufacturing and export.

Is IMMEX Right for Your Business?

Ask yourself:

  • Are you producing goods that will be exported?
  • Do you want to reduce manufacturing costs?
  • Do you plan to scale operations in Mexico?
  • Do you need to avoid paying duty on imports?

If you said yes to most of these, then the IMMEX program could help your company operate in Mexico more efficiently and profitably.

Final Thoughts: Is IMMEX the Right Move for You?

The IMMEX program is a smart way for manufacturers to lower costs, avoid upfront taxes, and run export operations smoothly in Mexico. Whether you’re in the automotive, medical device, or electronics industry, IMMEX gives you tools to work faster, leaner, and more competitively—especially if you're exporting to the U.S. or Canada.

But navigating regulations, choosing the right location, or finding the right partner in Mexico can feel overwhelming—especially if it’s your first time.

Which Option Is Right for Your Business?

There’s no one-size-fits-all answer. But with Fulfill.com, you don’t have to figure it out alone.

Whether you’re exploring IMMEX, bonded warehousing, or looking to set up near the Mexico border, we’ll connect you with the right logistics partners—fast. Our network includes 3PLs and warehousing providers that already operate under the IMMEX program and understand the details of temporary import, export tracking, and inventory control.

Let Fulfill.com Do the Heavy Lifting

Fulfill.com isn’t just a directory—we’re your partner in making smart, efficient fulfillment decisions. If you're trying to expand to Mexico, don’t waste weeks searching for providers who understand IMMEX program requirements, customs rules, and tax advantages.

We’ll match you with fulfillment experts who already know how to:

  • Set up under IMMEX or bonded warehouse models
  • Handle cross-border freight (air, road, or ocean)
  • Manage compliance and documentation
  • Work with U.S. and Mexican customs authorities

Let us connect you with fulfillment partners who are ready to help—whether you need warehousing, freight forwarding, or complete 3PL solutions.

Do you want a better  3PL partner?

Get connected with the right fulfillment center for your company and specific needs

Start Your Search