IMMEX update · 2026
Mexico's IMMEX decree was updated by Secretaría de Economía and SAT through 2025 and into 2026, with changes that affect any maquiladora running a uniform programme, a client-logo polo rollout, technical backpacks for operators, onboarding kits for new hires, or recognition gifts for technicians and supervisors. At Corp-Merch.MX we run programmes for IMMEX plants from Tijuana to Saltillo, from Ciudad Juárez to Querétaro, from Reynosa to Hermosillo — and we are sharing the changes that matter to your merch line in 2026.
Change one is the Padrón de Sectores Específicos update. Secretaría de Economía published new sector-specific padrones that reclassify textile and merchandising products. Plants importing greige fabric, blank polos, empty backpacks or customisation inputs need to verify their products remain on the padrón and that export thresholds continue to clear. Operations in textile, apparel, leather-footwear, plastics and metals need a specific review.
Change two is the Regla 8va adjustment on cross-border transfer operations. The Octava of the Reglas Generales de Comercio Exterior for 2026 sharpens the criteria under which an operation counts as performed abroad when the merch is delivered on-shore at the plant. For uniforms and polos delivered at the plant and later exported with the finished good, talk to your customs broker about whether the delivery qualifies as a foreign operation or as a domestic sale with subsequent export.
Change three is IVA retention on supplier invoices to IMMEX plants. When Corp-Merch.MX bills merch to an IMMEX maquiladora, the CFDI 4.0 carries 16 % IVA, and the plant applies acreditamiento against its own IVA credits or makes the corresponding retention. For maquiladoras operating under a 0 % rate on temporary imports, merch delivered physically at the plant is a domestic operation, billed at 16 % with no retention.
Change four is the foreign-trade complement update for CFDI 4.0. When the merch crosses the border for delivery at the plant — say custom polos produced in Mexicali and delivered in Calexico for plant operators on the US side — the CFDI must be stamped with the foreign-trade complement and pedimento or simplified-flow data.
Change five is the IMMEX quarterly operations report. Secretaría de Economía requires IMMEX plants to report operations quarterly, and the merch delivered to personnel is part of the personnel-services line. Corp-Merch.MX delivers a per-lot technical sheet that the IMMEX analyst can attach to the quarterly report without rework.
In real operations, these changes land on four points. First is the supplier onboarding flow: IMMEX plants must keep their approved-vendor padrón current, and adding Corp-Merch.MX requires an up-to-date Constancia de Situación Fiscal, a 32-D positive opinion, evidence of fiscal address, and in some cases a procurement visit. This pattern is standard for clients with principals such as Flex, Jabil, Foxconn San Jerónimo, Aptiv, Continental, Bosch, Lear, Faurecia, Brose, ZF, Dana, Nemak, Katcon, Metalsa, Tupy, GIS, Magna, Kimball Electronics, Sanmina and Benchmark Electronics.
Second is invoicing. Every Corp-Merch.MX → IMMEX maquiladora CFDI is stamped with receptor regime 601, 16 % IVA broken out, use-of-CFDI G03 (general expenses) or G01 (procurement) per the buyer's policy, payment method PPD for credit or PUE for spot, and Carta Porte when freight crosses state lines.
Third is lot-level traceability. For plants operating under automotive, electronics, medical or aerospace quality regimes, we deliver a per-lot production report carrying PO number, production date, producing plant, materials, piece count and carton destination.
Fourth is border logistics. For deliveries crossing the northern border (Tijuana-Tecate, Mexicali-Calexico, Ciudad Juárez-El Paso, Nuevo Laredo-Laredo, Reynosa-McAllen, Matamoros-Brownsville), Corp-Merch.MX works with logistics operators experienced in IMMEX, LIEPRI and PROSEC flows. For in-park deliveries (PIMSA in Tijuana, San Antonio in Juárez, FINSA in Saltillo, the Querétaro industrial park, Apodaca, Reynosa and Hermosillo), freight is quoted per route and billed with a national Carta Porte.
The first case is operational uniforms. Plants with 1,000–10,000 employees run polos and crew-neck tees with the end-principal's logo, screen-printed or embroidered, from 100 pieces with quarterly reorders. Sizing covers S to 3XL with extended cuts for production areas. Colours follow client branding — blue, grey, white and black are the most common.
The second is onboarding kits. For seasonal new hires, we run technical backpacks with thermos, notebook, pen, tee, badge holder and welcome card. Series from 50 pieces with monthly staggered delivery.
The third is talent-retention merch. For recognition programmes targeting technicians, supervisors and mid-management, we deliver jackets, hoodies and premium backpacks with high-density embroidery. Series from 50 pieces, delivered at the plant's annual recognition event.
The fourth is EHS safety merch. For safety-culture programmes we deliver reflective vests, branded hard-hat stickers, branded gloves and thermal bottles with safety messaging. Series from 200 pieces with applicable NOM compliance.
Plants planning their 2026 programmes should anchor four milestones. Q1 2026: align the approved-vendor padrón and confirm Corp-Merch.MX is onboard with a current 32-D. Q1–Q2 2026: brief the year's programme (uniforms, onboarding, retention, EHS, year-end gifts) by plant and cost centre. Q2–Q3 2026: execute production and quarterly delivery with CFDI 4.0, Carta Porte where applicable, and the IMMEX quarterly report attached. Q4 2026: year-end programme (closing gifts, recognition tees, administrative-staff gifts) with delivery before 15 December.
Yes — CFDI 4.0 with receptor regime 601, 16 % IVA broken out, use G03 or G01 per policy, and Carta Porte on inter-state freight.
The uniform is a domestic operation billed at 16 % IVA. It is not part of the IMMEX foreign-trade report, but it can be attached to the quarterly operations report as a plant-level operating expense.
Yes — PIMSA, San Antonio, FINSA, Apodaca, Reynosa, Hermosillo, Saltillo, Querétaro and most national industrial parks are routine. Freight is quoted per route and billed with Carta Porte.
Yes — anti-static, low-particle-shed polos for clean rooms and ESD areas. They meet ANSI/ESD STM2.1 and ship with documentation.
Per-SKU MOQ is 100 pieces. On an annual programme with quarterly cadence we run from 500 pieces per SKU annually with scheduled escalation. For onboarding kits the per-series MOQ is 50.
If you operate one or more IMMEX plants and are scoping merch, uniforms or onboarding kits for 2026, let's talk. We need the legal name, RFC, tax regime, plant destinations, approximate headcount per plant, merch type, quarterly quantities and deadlines. We will quote per plant and produce a quarterly timeline.
Corp-Merch.MX is a corporate merch workshop based in Mexico City. We operate independently and are not a partner, official distributor or representative of SAT, Secretaría de Economía, nor of the brands, companies and plants mentioned on this page. References to Flex, Jabil, Foxconn, Aptiv, Continental, Bosch, Lear, Faurecia, Brose, ZF, Dana, Nemak, Tupy, Magna, Sanmina, Benchmark and similar entities are made solely for descriptive purposes to identify the operating context of the maquiladora sector in Mexico. The fiscal and operational information in this guide is general and does not constitute legal or tax advice — consult your customs broker, accountant or tax counsel for your specific case.