The first quarter of the Mexican fiscal year is not a clean quarter: it carries the closing of the 2025 fiscal year (depreciation, severance, inventory liquidation) and at the same time kicks off the new 2026 targets (IMMEX production, talent acquisition, board of directors meetings). The Q1 2026 package in its URL-inverted form is built for corporates that need to close the previous year with dignity and open the next one with order, in a single planning piece that the Purchasing department executes as a single tender with three delivery fronts: liquidation, IMMEX kickoff, and board of directors.
Year-end gift merchandise for employees who closed their fiscal year on December 31: thank-you box with premium piece (corporate watch, high-end pen, Valle de Guadalupe wine box) and a letter signed by the CEO. Runs from 100 to 5,000 pieces. Compliance with the LFT for non-wage benefits and the ISR for taxable benefits. Coordination with Payroll for reporting in remuneration certificates and CFDI de nómina with payment detail complement.
Welcome kit for the first mass onboarding wave of the year at IMMEX plants in the Saltillo-Ramos Arizpe-Apodaca corridor and the Bajio corridor (Querétaro-San Luis Potosí-Aguascalientes): welcome box with thermos, notebook, institutional t-shirt, encrypted USB with employee handbook, corporate ID, plant manager letter, and PPE kit (helmet, glasses, gloves) when the position requires it. Runs from 50 to 1,500 pieces per plant. Compliance with NOM-035 and internal work regulations filed with the Conciliation and Arbitration Board.
Kit for the ordinary Q1 board meeting at corporates headquartered in San Pedro Garza García, CDMX Polanco, Guadalajara Country Club, or Monterrey Centro: director kit (leather-bound notebook, high-end pen, encrypted USB with the quarterly presentation), pre-meeting hospitality piece (Valle de Guadalupe wine tasting, fine-dining pairing dinner), and farewell piece for outgoing directors. Compliance with the LGSM, the Securities Market Law when the company is an issuer, and PLD legislation when the piece value exceeds thresholds.
Activation program for the first month of the fiscal year: prospect kit for the sales force that starts the new commission plan (thermos, notebook, USB with 2026 plan), reactivated client kit (curated box with corporate piece and commercial director's letter), loyalty piece for clients who closed contracts in December and start operations in January. Coordination with Sales and Marketing, compliance with the LGRA when the recipient is a public official.
The first quarter of 2026 comes with three particularities that separate it from any other recent Q1. First, the full entry into force of the reform to the Customs Law regulation that tightens control of Merchandise Inventory in Fiscal Deposit for IMMEX companies, which forces corporates to update their procedures for receiving temporarily imported merchandise. Second, the consolidation of CFDI 4.0 with Carta Porte 3.0 for all physical merchandise deliveries between plants and warehouses, which requires each gift box to travel with its own digital tax receipt. Third, the first full application of USMCA in its sixth year of validity, with updated rules of origin for textile and apparel impacting northern maquiladora plants.
The Q1 2026 package in its URL-inverted variant is built to resolve these three particularities in one piece: temporarily imported merchandise for IMMEX enters the country with a temporary import pedimento, is assembled at the plant under the elaboration regime, and is delivered to personnel with CFDI 4.0 Egreso type when a return applies, or with CFDI de nómina when the merchandise is a benefit. Logistics operates with Carta Porte 3.0 for each transfer between the fiscal warehouse and the plant, with a single responsible carrier (the logistics operator) who signs the XML receipt.
For corporates with plants in Saltillo and Ramos Arizpe, the fiscal warehouse is located in the Saltillo Fiscalized Enclosure, and delivery is completed in 8 to 12 business days from order confirmation. For corporates with distributed operations across CDMX, Monterrey, Guadalajara, and Bajio, three independent fiscal warehouses are managed (each with its own RFC) and consolidation happens at the corporate central warehouse before final shipment to each plant. Prices are quoted in MXN with optional USD invoicing under the definitive export regime when the final recipient is a plant with a foreign parent under USMCA.
The second particularity of Q1 2026 is the coincidence with the informative declaration period: Mexican companies with IMMEX operations must file in February the Annual Report of Foreign Trade Operations (RAOCE) and in March the Report of Operations with Related Parties. This means the corporate fiscal area concentrates its capacity on those declarations and has no margin to manage complex merchandise tenders. The closed Q1 package, with fixed price and defined deliverables from contract signature, frees the fiscal area to focus on declarations and the Purchasing area to focus on IMMEX operations for the quarter.
The timeline starts the first week of January with order confirmation (including piece count per plant, delivery dates, and RFC for invoicing) and the first shipment leaves the fiscal warehouse between January 15 and 22. The 2025 inventory liquidation closes on January 31, the deadline for thank-you boxes to reach personnel who closed their year on December 31. The second shipment, for IMMEX onboarding, leaves between February 5 and 12 and is scheduled according to the mass onboarding date each plant reports to Human Resources. The third shipment, for the board kit, leaves 8 days before the ordinary meeting which by law must be held within four months following year-end.
The administrative closing of the Q1 package happens on March 31, with consolidated invoicing for the quarter and the tax compliance report documenting each CFDI issued, each IMMEX pedimento used, and each Carta Porte generated. This report is the input the fiscal area requires to supplement the RAOCE and to respond to any SAT requirement on foreign trade operations of the quarter. The Q1 package invoice is issued as a single CFDI with three concept lines (liquidation, IMMEX, board), which allows Accounts Payable to record it as a single account payable and the fiscal area to reconcile it against the three expense lines.
For corporates with more than 2,000 employees, the Q1 2026 package can be subdivided into three independent contracts (one per front) with separate invoicing. This modality applies only to clients with a purchasing policy segregated by cost center that requires separate budgetary approvals for each merchandise type. The unit price varies by front: the liquidation box has an average ticket of 1,800 to 4,500 MXN; the IMMEX onboarding box, 850 to 1,600 MXN; the board kit, 6,500 to 18,000 MXN per director. These ranges are referential and adjusted in the quote based on materials, runs, and customization level.
The package does not include international logistics for merchandise that crosses the border outside the IMMEX framework. If the corporate has operations in the United States or Canada under USMCA and requires merchandise for personnel in those geographies, that delivery is quoted separately with INCOTERM DDP at the destination city. Neither does it include engraving services in metal or leather for premium pieces when the run is fewer than 50 units, because the die setup cost does not amortize. For short runs with premium pieces, laser engraving or sublimation techniques are used that do not require setup.
The package does not include compliance with personal data protection obligations when merchandise includes tracking technology (GPS USB, Bluetooth beacon, active RFID). For those cases, the corporate must demonstrate compliance with the LFPDPPP and, when the piece is delivered to a minor or a family member of the employee, obtain express consent from the holder. Neither does it include home delivery of pieces when company policy does not allow it; in those cases delivery is concentrated at the plant or corporate offices with signed acknowledgment.
The package does not substitute for the Human Resources area in planning mass onboarding nor for the Investor Relations area in board logistics. Corp-Merch.MX is the supplier of the physical merchandise and the tax traceability of each piece, but the internal coordination of the corporate with its own areas is performed by the merchandise coordinator that each client designates. The merchandise coordinator role is common in Mexican corporates with more than 500 employees and usually reports to the Administration Management or Human Resources Directorate.
If your corporate requires 2025 inventory liquidation, Q1 IMMEX onboarding, and Q1 board of directors merchandise, send us your brief with the number of pieces per front, the plants involved with their RFC, and the tentative delivery dates. We respond in less than 24 business hours with a closed quote in MXN, the delivery timeline, and the fiscal breakdown for your Accounts Payable area.
Corp-Merch.MX is an independent supplier of corporate merchandise. We are not a partner, sponsor, or official representative of any chamber, association, or institution in the public or private sector in Mexico. The brands, logos, and trade names mentioned on this page are the property of their respective owners and are used for descriptive purposes without implying any affiliation. All merchandise is manufactured to order and delivered with CFDI 4.0 and Carta Porte 3.0 when applicable.