Corp 121 final bundle: the IMMEX plant operator's kit

Nearshoring rebound across the north and the Bajío

Mexico will capture between USD 35 and 40 billion of FDI in 2026, of which more than 60% corresponds to nearshoring projects under the IMMEX regime and the USMCA rules-of-origin framework. The decade after COVID-19 confirmed that Mexico's total cost of ownership (including payroll, energy, rent and logistics) runs 18 to 24% below China's and 12 to 16% below Vietnam's for medium-to-high-complexity manufacturing, according to SE and KPMG data.

The corporate running an IMMEX plant in Saltillo, Reynosa, Apodaca, San Luis Potosí, Querétaro or Aguascalientes needs a working welcome kit for the technicians, engineers and supervisors joining the ramp project. The corp 121 final bundle ships the operator's daily supplies: backpack for PPE (helmets, glasses, gloves, earplugs), thermo for hydration on the shop floor, shift notebook for production logging, encrypted USB for backing up controlled drawings and regulated files.

The IMMEX regime allows temporary import of inputs, parts and components incorporated into an export product without IVA or duty, as long as the finished product is dispatched abroad within 18 months. The customs authority demands documentary traceability of the material flow: the operator logs each batch in the notebook and backs up regulated files (MSDS, NOM certificates, lab analyses) on the encrypted USB. The corp 121 final bundle covers those four fronts with a single product.

For corporates with IMMEX programmes in more than one state, the kit ships per site with staggered scheduling. The CFDI 4.0 invoice breaks down by site, pedimento key and Carta Porte 3.0 complement when the shipment originates at a central warehouse and is distributed to satellite plants in Monterrey, Saltillo or Ciudad Juárez. Deductibility runs under Article 27 LISR as operating expense of an export plant.

How the IMMEX kit is invoiced

The corp 121 final bundle invoices under USO CFDI D02 when booked as training expense, or I08 when booked as plant-operating expense. The invoice breaks down by piece with unit value and subtotal, plus 16% IVA on domestic delivery. When the shipment crosses the border (typical case of delivery to Laredo, Brownsville or Ciudad Juárez for customs inspection), the Carta Porte 3.0 complement is attached with vehicle, operator and route data.

For corporates under IMMEX, IVA on the kit is set at 0% with the Free Zone complement when the plant operates in a free zone (except Chihuahua and Tamaulipas, which lost the ISR franchise in 2024). For free-zone plants in the rest of the country, the 0% IVA applies and is documented with the free-zone registry constancia. The CFDI 4.0 invoice goes in MXN with the day's exchange rate when the corporate pays in USD.

The multi-site IMMEX corporate issues one consolidated invoice across all sites, broken down by kits delivered per site. Deductibility runs as operating expense of an export plant under Article 27 LISR. Supporting documentation includes the operator list signed by the corporate, the delivery receipts per site and the current IMMEX constancia of each plant.