04 — Foreign trade
IMMEX
We manage your IMMEX program application before Mexico's Ministry of Economy (Secretaría de Economía) and help you stay compliant with its obligations.
What is it?
What is it?
IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) is Mexico's program that allows companies to temporarily import goods to manufacture, transform or repair them and return them abroad, with benefits in the payment of foreign trade taxes.
There are several modalities —holding, industrial, services, shelter and outsourcing— depending on the company's operating model.
The program is authorized by the Ministry of Economy. Delour manages the application, prepares the documentation and supports you in maintaining compliance.
Benefits
Benefits
- 01
Deferral of foreign trade taxes on temporary imports.
- 02
Better cash flow in export operations.
- 03
A foundation for the VAT/IEPS Certification and other schemes.
- 04
Organized operations ahead of authority reviews.
How we do it
How we do it
- 01
Eligibility assessment
We analyze your operation to define the right modality.
- 02
Application preparation
We compile information on products, processes, sites and installed capacity.
- 03
Filing and follow-up
We file the application and follow up until the Ministry of Economy issues its resolution.
- 04
Inventory control
We coordinate the implementation of the inventory control system (Annex 24).
- 05
Compliance and maintenance
We support expansions, annual reports and program updates.
Deliverables
- Eligibility analysis and recommended modality.
- Complete application file.
- Program obligations calendar.
- IMMEX operating procedures.
- Documented follow-up of the filing.
Estimated duration
2 to 4 months for the application, plus annual maintenance.
Indicative reference; the final timeline is set during the assessment.
Frequently asked questions
Frequently asked questions
Request a IMMEX assessment
A specialist will review your case and propose a work plan with scope, timeline and deliverables.
Request an assessmentOther services
- 03
OEA · SAT
OEA
We prepare your company for registration as an Authorized Economic Operator and strengthen the security of your supply chain.
Learn more: OEA - 05
IVA/IEPS · SAT
VAT/IEPS Certification
We prepare your application for the VAT (IVA) and, where applicable, excise tax (IEPS) tax credit on temporary imports.
Learn more: VAT/IEPS Certification - 06
ANNEX 24 · ANNEX 30
Annex 24 & Annex 30
Inventory control for temporary imports with traceability, reconciliations and evidence ready for the authority.
Learn more: Annex 24 & Annex 30