IMMEX · LFPDPPP · NOM-024 · CFDI 4.0
Compliance for corporate merch in Mexico
Most compliance problems in Mexican merch production are found late: the label is wrong after the embroidery is done, the personal data of the recipient list was never agreed, or the export document names a supplier who is not the one who stitched the batch. Compliance is cheapest at the brief stage, when the quantity, the destination and the recipient list are still adjustable. This section sets out the three rule sets that come up on almost every order and what each one requires from the client and from us.
The three rule sets
IMMEX. Under an IMMEX programme, merchandise imported for transformation or sale is accounted for through declared inputs and declared outputs. The file has to agree: what went in, what came out, and at what value. Gifting to employees counts as a taxable event, which is why the payroll and the merchandise budget have to be planned together rather than separately.
LFPDPPP. A recipient list with names, roles and delivery addresses is personal data. It needs a lawful basis, an informed notice and a defined retention period, and the person who uploads it is responsible for holding it lawfully. Ask for the minimum: name, office and delivery address, and nothing else.
NOM-024. Mexican textile labelling applies to apparel sold in Mexico. Fibre content, country of origin and care instructions have to be present and legible on the garment, and an embroidered logo does not replace the label — it sits next to it. For a uniform run this is decided before the first cutting, because the label position depends on the garment.
What we need from you before production
- Legal entity and RFC. The name on the invoice has to match the entity producing or receiving the goods.
- RFC of the programme. Where goods move between related companies, the relationship decides the invoicing treatment.
- Destination and use. Resale, internal distribution or gifting changes the tax treatment and the labelling requirement.
- Recipient data basis. Confirm that the company may pass the list to a supplier, and agree retention.
- Origin claims. Where a USMCA or EU origin claim is made, the bill of materials has to support it.
- Invoice requirements. CFDI 4.0 with the usage CFDI your accountant specifies, plus Carta Porte 3.0 for subcontracted freight.
Every compliance page
Three documents, one per rule set. Each sets out what applies, what the client has to supply and what ends up in the production file.
What we are not
Corp-Merch.MX is an independent production workshop for corporate merch, uniforms and business gifting, invoicing to SAT under CFDI 4.0. We are not a customs broker, a tax adviser or a law firm, and nothing on this site is legal or fiscal advice. We are not an official partner, sponsor or approved supplier of any authority, certification body or brand named in these pages. Where a rule needs an opinion, we say so and ask you to confirm it with your own adviser.
Send us the programme
Tell us the entity, the destination, the use and the quantity. If you are not sure which treatment applies, send what you know — the brief is enough to start, and we will tell you what is missing before production is scheduled rather than after.