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IMMEX in Mexico: temporary imports for export manufacturing, time limits, the USMCA duty deferral limit, the VAT credit and the 2026 cancellation rule

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Last verified: 2026-10-26 · Status: Changing

Companies with an IMMEX program authorized by the Ministry of Economy may import raw materials, parts, packaging and machinery temporarily, without paying import duty, to process them and export the result; inputs may stay 18 months, containers two years and machinery for as long as the program lasts. Import VAT is not paid in cash if the company holds the SAT VAT and IEPS certification (a 100 percent credit) or guarantees it with a bond, and the duty deferral is limited where the finished goods go to the United States or Canada, because USMCA art. 2.5 requires duty on non originating inputs. Since 1 January 2026 a company whose program is cancelled has 60 calendar days to export or definitively import everything brought in under it, and losing the program also triggers suspension from the importers register.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Mexican customs converts foreign currency values at the rate set under the customs rules, which differs slightly. Conversions are for orientation only.

Key facts

Maximum stay of IMMEX temporary imports of inputs	18 monthsLey Aduanera art. 108, section I, as of 2026-10-26 · in force
Maximum stay of containers and trailer boxes	2 yearsLey Aduanera art. 108, section II, as of 2026-10-26 · in force
Days to regularize goods after IMMEX program cancellation	60 calendar daysLey Aduanera art. 108; decree DOF 19 November 2025, as of 2026-10-26 · in force
VAT credit for certified IMMEX imports	100 % of import VATLIVA art. 28-A, as of 2026-10-26 · in force
DTA on temporary import of fixed assets by IMMEX companies	0.176 %LFD art. 49, section II, as of 2026-10-26 · in force
Fixed DTA on IMMEX temporary imports of inputs (2026)	462 MXNLFD art. 49, section III; RMF 2026 Annex 4, as of 2026-10-26 · in force

The rule

1. Temporary import under an export program. Maquiladoras and companies with export programs authorized by the Ministry of Economy may import goods temporarily to be processed, transformed or repaired and returned abroad, or to be returned in the same state, under the terms of their program and the SAT control rules. Permitted stay: up to 18 months for consumables used in production (except petroleum products), raw materials, parts and components fully incorporated into exports, packaging, labels and leaflets; up to two years for containers and trailer boxes; and for the life of the program for machinery, equipment, tools, molds, spare parts, pollution control, research, safety, IT, laboratory and quality equipment and administrative equipment. Goods not returned or moved to another regime in time are deemed illegally in Mexico. Petroleum products cannot use the regime.Ley Aduanera, DOF 15 December 1995 (last reform DOF 19 November 2025), Art. 108, 1995-12-15 official text · verified 2026-10-26

2. 60 days after a cancellation. When a program cancellation is notified, the company must move the goods imported temporarily under it to definitive import or return them abroad within 60 calendar days of notification. A cancellation by the Ministry of Economy under art. 27 of the IMMEX decree also allows SAT to suspend the company in the importers register, unless it holds another active sector promotion program or registered under rule 1.3.2 after obtaining its IMMEX program; keeping temporarily imported goods outside the addresses registered with the SAT, or lacking the infrastructure for the maquila operation, is a separate suspension ground.Ley Aduanera (decree DOF 19 November 2025, in force 1 January 2026); Reglas Generales de Comercio Exterior para 2026, Ley Aduanera art. 108, penultimate paragraphs; RGCE rule 1.3.3, sections XXXIV and XXXV, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026, added the 60 calendar day deadline to regularize goods after an IMMEX program is cancelled.

3. Duty deferral is limited for exports to the United States and Canada. Goods entering under a duty deferral or drawback program pay foreign trade taxes as provided in the trade agreements Mexico is party to, in the form set by SAT rules (art. 63-A), and the IMMEX temporary import of inputs pays import duty in the cases of art. 63-A (art. 108, second paragraph). Under USMCA art. 2.5, when a good imported under a duty deferral program is exported to another USMCA country, or used to make a good exported there, the exporting country assesses duty as if it had been imported for consumption and may waive it only up to the lesser of the duty owed on import and the duty paid in the other USMCA country. In practice, non originating inputs from outside North America built into goods exported to the United States or Canada bear Mexican duty, reduced by any US or Canadian duty paid on the finished good.
Example: Non originating Asian components worth MXN 1,850,260 with a 10 percent Mexican duty (MXN 185,026) are built into a product exported to the United States duty free under USMCA: the lesser of MXN 185,026 and zero US duty is zero, so the full MXN 185,026 is payable in Mexico. / Components worth USD 100,000 with a 10 percent duty: USD 10,000 of Mexican duty is due because no US duty was paid on the finished good.Ley Aduanera, DOF 15 December 1995; USMCA (T-MEC), promulgated DOF 29 June 2020, in force 1 July 2020, Ley Aduanera arts. 63-A and 108, second paragraph; USMCA art. 2.5, 2020-07-01 official text · verified 2026-10-26

4. Customs processing fee under IMMEX. Temporary imports of fixed assets by IMMEX companies pay the DTA at 1.76 per thousand of the value; temporary imports of other goods for processing pay a fixed DTA of MXN 461.61 per operation (MXN 462 rounded for 2026), which is also the minimum where the percentage gives less. Returns of these goods pay no DTA when made by pedimento.
Cost to do it: Fixed assets: 0.176 percent of value. Other inputs: MXN 462 per pedimento in 2026.
Example: A CNC machine worth MXN 5,000,000 imported temporarily: DTA MXN 8,800. A container of components: MXN 462. / Machine worth about USD 270,232: DTA about USD 476. Components pedimento: about USD 25.Ley Federal de Derechos, DOF 31 December 1981 (last reform DOF 7 November 2025); RMF 2026 Annex 4, DOF 28 December 2025, LFD art. 49, sections II and III and following paragraphs, 2025-12-28 official text · verified 2026-10-26

5. Import VAT: credit, bond or cash. Companies that bring goods into temporary import for processing under maquila or export programs (and certain other regimes) may apply a tax credit equal to 100 percent of the import VAT, if they obtain SAT certification; the certification lasts one year and can be renewed in the 30 days before it expires. Without certification, VAT on these imports may be left unpaid only if guaranteed by a bond from an authorized surety. Domestic sales by Mexican residents to IMMEX companies are treated as a temporary import by the buyer and a definitive export by the seller if an export record (constancia de exportación) is issued.
Example: A temporary import with a VAT base of MXN 1,850,260 would require MXN 296,041.60 of VAT in cash without certification or bond. / About USD 16,000 per USD 100,000 of inputs.Ley del Impuesto al Valor Agregado, DOF 29 December 1978 (last reform DOF 12 November 2021); Ley Aduanera, LIVA art. 28-A; Ley Aduanera art. 108, sixth paragraph, 2021-11-12 official text · verified 2026-10-26

6. Transfers between IMMEX companies. Temporarily imported goods may be transferred to another IMMEX company that will process or return them, using an export pedimento in the name of the transferor and a temporary import pedimento in the name of the transferee; if the transferee assumes joint liability in writing for the import duty, payment is deferred under art. 63-A. All parties must keep the art. 59, section V documentation and evidence of the production process.Ley Aduanera (reform DOF 19 November 2025), Art. 112, 2025-11-19 official text · verified 2026-10-26

Goods	Maximum stay	Rule
Raw materials, parts and components for export goods	18 months	Art. 108, section I, b)
Consumables used in production (not petroleum products)	18 months	Art. 108, section I, a)
Packaging, labels and leaflets	18 months	Art. 108, section I, c) and d)
Containers and trailer boxes	2 years	Art. 108, section II
Machinery, equipment, tools, molds, IT, lab and admin equipment	Life of the program	Art. 108, section III
Everything, after program cancellation	60 calendar days from notice	Art. 108, penultimate paragraphs

How long IMMEX temporary imports may stay in Mexico, verified 26 October 2026 against Ley Aduanera art. 108.

Worked example

A Japanese auto parts maker sets up an IMMEX plant in Guanajuato. It imports steel coils, electronics and packaging temporarily, paying a fixed DTA of MXN 462 per pedimento, and a stamping press worth MXN 5,000,000 paying DTA of MXN 8,800 (LFD art. 49, sections II and III).
With the SAT VAT and IEPS certification it applies the 100 percent credit instead of paying 16 percent VAT on each import (LIVA art. 28-A), and its inventory system tracks each input against the 18 month deadline (Ley Aduanera arts. 59, section I, and 108).
Parts shipped to a Mexican assembly plant or to Brazil keep the full duty deferral. For parts exported to the United States, the Japanese electronics are non originating inputs: under USMCA art. 2.5 and Ley Aduanera art. 63-A, Mexican duty on them is payable, reduced only by any US duty paid on the finished parts.

Step by step

1. Apply to the Ministry of Economy for the IMMEX program, describing products, inputs and the addresses where operations take place; register those addresses with the SAT.
2. Register in the Padrón de Importadores and, if relevant, the Annex 10 sector registers (for example steel or textiles).
3. Implement an automated inventory control system that links each temporary import to its export or change of regime (Ley Aduanera art. 59, section I).
4. Apply to the SAT for the VAT and IEPS certification or arrange a surety bond before the first temporary import (LIVA art. 28-A).
5. Calendar the 18 month deadline per pedimento and the 30 day renewal window of the certification.
6. Model the USMCA art. 2.5 duty on non originating inputs for every product sold into the United States or Canada.
7. Keep the documentation for transfers to other IMMEX companies and for virtual exports from Mexican suppliers (art. 112 and art. 108, sixth paragraph).

Common traps

Assuming IMMEX makes North American exports duty free on all inputs. USMCA art. 2.5 limits the deferral for non originating inputs in goods sent to the United States or Canada.
Missing the 18 month limit. Inputs not exported or moved to another regime in time are treated as illegally in Mexico (art. 108), with duties and fines on top.
Ignoring the new 60 day window. Since 2026, a cancellation leaves only 60 calendar days to regularize all temporary imports.
Storing inputs at an unregistered warehouse. Goods outside the registered addresses are a suspension ground (RGCE rule 1.3.3, section XXXIV) and a seizure ground (Ley Aduanera art. 151, section VIII).
Letting the VAT certification lapse. Renewal is only possible in the last 30 days of its one year term; afterwards import VAT must be paid or bonded.

Sources

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