The Corp 214 final bundle equips the team of an IMMEX maquiladora plant in Ciudad Juárez —operators, technicians, supervisors, engineers, administrative staff— for operation under the IMMEX program and the USMCA rule of origin. The kit ships with an industrial uniform meeting NOM-004, an IMMEX compliance technical manual, a USMCA rule-of-origin kit for export production, a PPE backpack with certified PPE, and a plant credential sealed by the SE. Corporate invoicing runs under CFDI USO G03 and exports run under USO P01 with 0% IVA per the IMMEX Decree.
The IMMEX program (Industria Manufacturera, Maquiladora y de Servicios de Exportación) lets Mexican plants temporarily import inputs, machinery, and equipment for export production without paying duties or IVA. The IMMEX plant must maintain a permanent inventory control under the customs account system, must file monthly SAT reports on the destination of produced goods, and must keep supporting documentation for at least five years. Non-compliance triggers program suspension and fines from 500,000 to 5,000,000 MXN.
The USMCA rule of origin replaced NAFTA on July 1, 2020 and brought stricter regional content requirements for goods produced in the region. The automotive, electronics, textile, and steel sectors face specific regional value content (RVC), tariff shift (TS), or substantial transformation (ST) rules. Failure to meet the rule of origin strips the goods of preferential tariff treatment and triggers retroactive duty payment by the US/Canadian/Mexican importer.
The IMMEX plant in Ciudad Juárez operates predominantly in automotive (electric motor, harnesses, dashboards), electronics (cabling, sensors, semiconductor components), and medical (Class I and II medical devices) sectors. The average wage in Juárez runs around 400 USD per month for operators and 1,200 USD per month for engineers, with a differential against US wages of 4x to 8x depending on role and specialty.
The Corp 214 final bundle ships industrial uniforms, technical manuals, compliance tools, and credentials so the IMMEX plant operates under the IMMEX framework without an extra learning curve. The industrial uniform with NOM-004 meets the personal protection requirements for the sector. The technical manual covers the customs account system, monthly SAT reports, and the USMCA rule of origin. The plant credential sealed by SE certifies the staff before SAT and customs.
The bundle ships to the plant team two weeks before the start of the IMMEX program, before an SAT audit, or before a new production line launch.
Industrial uniform certified under NOM-004-STPS-1999 for personal protection in manufacturing plants. Includes denim work pants with knee reinforcement, dry-fit shirt with reflective bands for night operations, tool-pocket safety vest, hard hat with six-point suspension per ANSI Z89.1, ANSI Z87.1 safety glasses, nitrile or leather gloves per area, and steel-toe industrial boots per NOM-113-STPS-2009. Sizes CH through 3XL with a women's cut.
A 280-page full-color printed manual covering the IMMEX Decree regulatory framework, customs account system operation, monthly SAT reports (anexos 24 and 31), USMCA rule of origin per sector (automotive RVC, electronics TS, textile YMM), regional value content calculation, SAT and SE audit procedures, return and destruction handling, and practical compliance cases. 2026 edition with the latest reforms to the IMMEX Decree Regulation and USMCA.
Specialized calculator for Regional Value Content (RVC) under USMCA, Excel calculation templates for RVC per transaction and per period, supplier country-of-origin database, pre-filled USMCA certificates of origin for US/CA clients, rule-of-origin operations manuals per sector (automotive, electronics, textile), and IMMEX compliance checklist for SAT audits. Ships on a FIPS 140-2 level 3 encrypted USB.
Ballistic-nylon technical backpack with laptop compartment, an external pocket with backup PPE kit (safety glasses, gloves, hard hat, earplugs), notepad, flashlight, 20,000 mAh power bank, antibacterial gel, industrial soap, reusable bottle, and the SE-sealed plant credential. The pack complies with LFPDPPP by not carrying personal data. The DC-3 constancia documents the team's training in IMMEX compliance and USMCA rule of origin.
The Corp 214 final bundle invoices under CFDI USO G03 (general expenses) with line-level breakdown. The deduction runs under article 27 LISR as a strictly indispensable expense in plant operations. For plants under RESICO, the deduction runs under the same article as long as the spend ties to the export manufacturing business purpose.
The industrial uniform invoices under E48 (work equipment) or H89 (merchandise not elsewhere classified) depending on the piece. The technical manual invoices under H87 (training) or P01 (to define). The rule-of-origin kit invoices under E46 (product not elsewhere classified) as technical material. The backpack and PPE invoice under E48 (work equipment) or H89 (merchandise not elsewhere classified). The DC-3 constancia appends to the training file. The factura carries line-level unit value, 16% IVA, and total.
For IMMEX plants with export operations, the factura to the overseas corporate invoices at 0% IVA under the IMMEX Decree and includes the foreign trade complement with the export pedimento number. For material deliveries inside the country, the shipment uses Carta Porte 3.0 when goods cross state borders.
A plant running an annual uniform and training program issues one factura per campaign. The factura itemizes by role (operator, technician, supervisor, engineer), date, number of staff trained, and individual amount. Deductibility runs under the same article 27 LISR regardless of frequency. The supporting documentation includes the staff list signed by HR, the DC-3 training constancia, and the export production report for the period.
SAT supervises that IMMEX plants comply with the IMMEX Decree and the customs account system. The plant must file monthly reports (anexos 24 and 31) on the destination of produced goods, must keep supporting documentation for five years, and must notify any IMMEX program change or address change within 30 calendar days. Non-compliance triggers program suspension and fines from 500,000 to 5,000,000 MXN.
The Secretaría de Economía supervises that IMMEX plants comply with the USMCA rule of origin for goods produced in the region. The plant must maintain documented evidence of component country of origin, RVC calculation, and TS or ST compliance per sector. Non-compliance strips the goods of preferential tariff treatment and forces the US/CA importer to pay retroactive duties.
STPS supervises that manufacturing plants comply with NOM-004-STPS-1999 on personal protection, NOM-035 on psychosocial risks, and NOM-009 on safety conditions. The industrial uniform from the Corp 214 final bundle meets NOM-004 and the PPE meets the applicable ANSI standards. Fines for STPS NOM non-compliance run from 50,000 to 500,000 MXN depending on severity and recurrence.
The IMMEX plant team is the first line of defense against SAT and SE observations. The Corp 214 final training covers the customs account system, monthly reports, USMCA rule of origin per sector, RVC calculation, and audit procedures. A plant that invests in training cuts SAT observations by 50 to 70% and improves the continuity of the IMMEX program.
Pricing in MXN before 16% IVA. The base Corp 214 final bundle starts at 2,200 MXN per unit from MOQ 25 kits. The standard bundle with premium uniform and full rule-of-origin kit starts at 4,200 MXN per unit from MOQ 15 kits. The premium bundle with high-resistance industrial uniform and SE-sealed audit kit starts at 7,500 MXN per unit from MOQ 8 kits. Plants with more than 500 staff qualify for a preferred pricing tier with 22% off the base price.
Lead times run 14 to 18 business days for basic kits and 22 to 30 business days for premium kits with personalized uniform and SE-sealed audit kit. Delivery coordinates with plant management two weeks before the IMMEX program start or before an SAT audit. For deliveries in Ciudad Juárez, Chihuahua, and Monterrey, delivery runs 2 to 4 business days. For deliveries across the rest of the country, delivery uses industrial-specialty courier with 4 to 8 business days in transit.
For IMMEX plants with corporate in the United States or Canada, we ship a bilingual Spanish-English edition with OSHA compliance for staff who cross the border for training. Delivery to the overseas corporate uses DHL Express Worldwide international courier with 0% IVA and the foreign trade complement. Transit time runs 3 to 5 business days across North America.
Yes. The industrial uniform from the Corp 214 final bundle meets NOM-004-STPS-1999 on personal protection for manufacturing plants. The industrial denim carries knee and elbow reinforcement, the dry-fit shirt meets ANSI 107 for high visibility, the industrial boots meet NOM-113-STPS-2009 and the steel toe meets ASTM F2413. For plants with night operations, we ship a 3M Scotchlite reflective band edition. Each uniform ships in a transparent bag with the team member's name tag and credential number.
Yes. The DC-3 constancia documents the training for STPS and acts as supporting evidence in SAT and SE audits. For plants with an annual training program, the DC-3 also deducts under article 27 LISR as training expense and under article 40 LISR as a pre-operating expense of the plant. The training carries a one-year validity and is renewed annually. The bilingual edition meets the requirement for staff who cross the border for training.
Yes. IMMEX training runs in person (16 hours in a plant classroom) or virtually synchronous (16 hours via Zoom or Teams with hands-on RVC calculation drills). The virtual edition includes the same materials and the same DC-3 constancia. The advantage of virtual is that the team does not travel to the SE campus. The downside is that hands-on calculation drills collapse into simulations.
For corporates with plants in several states, IMMEX training invoices with CFDI 4.0 using the services operation key when the trainer travels to deliver it. Material shipments across cities use Carta Porte 3.0. The material factura attaches to the plant's fiscal file. Deductibility runs under article 27 LISR as IMMEX training expense.
Yes. For automotive sector plants, we ship a kit with automotive-specific uniform (anti-static, oil and solvent resistant), automotive rule-of-origin kit with RVC calculation per transaction and per period, automotive technical manual with USMCA RVC requirements and Annex 4-B, and a DC-3 constancia specific to the sector. Invoicing uses the same CFDI 4.0 and the deduction runs under the same article 27 LISR.
Yes. The Corp 214 final bundle ships printable POP material (IMMEX compliance posters, industrial safety signage, banners, floor and machine stickers) per STPS and SE. For plants with their own design, we provide editable templates in AI, PDF, and PNG. For plants without an in-house design team, our design crew adapts the brand identity to the regulatory framework with a differentiated quote.