Hey there, fellow manufacturers and business owners! If you’ve been considering expanding your operations into Mexico, particularly Tijuana, you’ve probably heard whispers about this thing called the “IMMEX program” and some exciting tariff exemptions. Let’s break down what this all means for your business in plain English.
So, What’s This IMMEX Thing Anyway?
IMMEX (which stands for Industria Manufacturera, Maquiladora y de Servicio de Exportación) has been around for over 50 years, though you might know it by its former name: the maquiladora program. Think of it as Mexico’s way of saying, “Hey, we really want your business here!”
The program comes in five different flavors depending on what your business needs:
- Company Controller
- Industrial
- Services
- Shelter
- Outsourcing
You’ll need to pick just one that works best for your operation. While it started as a way to give tax breaks, it’s grown into something much bigger—it’s made Mexico a serious player in global manufacturing and a magnet for foreign investment.
Show Me the Money: Tax Benefits You’ll Love
Let’s talk about the good stuff—money savings! The biggest perk? You get to skip Mexico’s 16% value-added tax (VAT) on goods, materials, and equipment you temporarily import for manufacturing, as long as you export the finished products within the required time.
Got VAT Certification? Even better! You can put off paying that 16% tax on imported materials as long as you transform them into finished goods and ship them out within 18 months (in most cases). You can also bundle your import declarations weekly, which means less paperwork and fewer headaches.
And here’s a sweet bonus: IMMEX works hand-in-hand with trade agreements like the USMCA (the new NAFTA). While USMCA can eliminate customs duties on qualifying goods, IMMEX tackles the VAT side of things. Now that’s a powerful combo!
Getting In: What You Need to Qualify
Interested? Here’s what you’ll need to get that IMMEX certification:
The Must-Haves
- You’ve got to be legally established in Mexico and paying your income tax (ISR)
- You need to show you’re serious about exporting—either by:
- Exporting at least $500,000 worth of goods annually, or
- Making sure exports are at least 10% of your total sales
- You’ll need to follow specific legal rules (Article 108 Mexico Customs Law & Article 4 IMMEX Decree)
- Keep your goods and services only at addresses you’ve registered and had approved
- Use imported goods only for what you said you would
Paperwork (You Knew This Was Coming)
Be prepared to round up:
- Your advanced electronic signature certificate from SAT
- Federal taxpayer registry (RFC)
- Proof your fiscal address is active and registered
- The completed authorization form
- Your company’s articles of incorporation (and any changes)
- Notarized power of attorney
- A written description of what you’ll be doing
- Proof of your export project plans
- Evidence you legally possess the property where you’ll operate
Timing Is Everything
Fair warning: the IMMEX application process isn’t exactly speedy. Most companies wait about nine months (or longer!) for approval. And yes, during that waiting period, you’re still stuck paying that 16% VAT on imports. Make sure you factor this timeline into your plans if you’re thinking about setting up shop in Tijuana.
The Shortcut: Shelter Companies
Not a fan of long waits? Here’s a pro tip: consider working with a shelter company. These companies already have IMMEX certification and can extend those benefits to you immediately. No nine-month wait required!
Working with a shelter company gives you some serious advantages:
- Instant access to those VAT exemptions from day one
- They handle all the regulatory compliance headaches
- They take care of import/export documentation and customs requirements
- You get to focus on what you do best—manufacturing—rather than drowning in paperwork
Just remember, even when operating under a shelter’s IMMEX certification, you’re not completely duty-free. The exemption only applies to temporarily imported goods approved through the program, and you still need to keep up with reporting requirements.
What’s New in the World of Trade for Tijuana Manufacturers?
USMCA Tariff Exemptions: A Big Win!
Some fantastic news just dropped for manufacturers in Tijuana: Mexico has secured an exemption from the latest round of U.S. tariffs! As of April 2025, Mexico and Canada are exempt from the general 10% U.S. import tariffs and the 25% tariff on certain goods that President Donald Trump recently announced. This applies to all goods meeting the USMCA rules of origin.
This isn’t just luck—it reflects the strong trade relationship between the U.S. and Mexico. The deep integration through the USMCA has kept trade conditions stable and continued to attract investment, especially in automotive and manufacturing sectors in border areas like Tijuana.
Mexico’s Not Standing Still
Mexico isn’t just celebrating the exemption; they’re planning ahead. President Claudia Sheinbaum is fast-tracking “Plan México”—a set of 18 targeted programs designed to strengthen the economy. While the U.S. tariff exemption offers immediate relief, these broader measures aim to build up domestic industry and reduce dependency on imports.
The plan includes:
- Beefing up national production capacity
- More public investment in key sectors
- Creating more jobs through social and economic development programs
Good News for Textile and Apparel Industries
If you’re in textiles or apparel, there’s some specific good news for you too! In January 2025, Mexico’s Ministry of Economy eased up on restrictions for temporary imports under the IMMEX program for these industries. This comes after they had increased import duties on various apparel and textile products last December. The new rules suspend certain IMMEX measures for companies registered in the Business Certification Scheme for Value-Added Tax, giving these manufacturers more flexibility.
Why Tijuana Is a Smart Choice for IMMEX Operations
Location, Location, Location!
Tijuana sits right on the U.S.-Mexico border, which is pretty much perfect if you’re exporting to the United States. This proximity cuts down on transportation costs and delivery times, making it ideal for just-in-time manufacturing operations.
You’re Not Alone: Specialized Support Services
Tijuana has developed an entire ecosystem of support services specifically for IMMEX industries. Companies like CJRP offer specialized customs clearance services for IMMEX industries in Tijuana, helping you maximize the benefits of the program. These folks have mastered customs procedures for transformation industries, which makes your manufacturing operations more competitive.
Looking Beyond Asia
With global trade tensions and supply chain disruptions in recent years, many manufacturers are rethinking their dependence on Asian production centers, particularly China. Tijuana offers a compelling alternative with several advantages:
- Lower labor costs than the U.S.
- Much closer proximity to North American markets
- USMCA protections and incentives
- More resilient supply chains with fewer vulnerabilities
Wrapping It Up
The IMMEX program is a game-changer for manufacturers looking to set up or expand operations in Tijuana. The VAT exemptions on temporarily imported goods and materials make Mexico’s manufacturing sector more competitive and attractive to foreign investment.
Recent developments—like exemptions from U.S. tariffs under the USMCA and modifications to import restrictions for certain industries—make Tijuana an even more strategic manufacturing location.
Yes, getting IMMEX certification on your own can be a lengthy and complex process, but working with shelter companies offers a faster alternative that lets you access program benefits right away. As global supply chains continue to evolve, Tijuana’s strategic location, specialized support services, and favorable regulatory environment make it an increasingly attractive option for companies looking to optimize manufacturing operations and access North American markets.
If you’re considering manufacturing in Tijuana, understanding the ins and outs of the IMMEX program and staying up-to-date on trade developments is crucial to making the most of what this unique border region has to offer.
What do you think? Is Tijuana the next stop for your manufacturing operations? The IMMEX program might just make it worth your while!
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