IMMEX · Annex 24 · USMCA · Maquila
Q&A for IMMEX and maquiladora programmes
Questions we receive from compliance officers, supply chain managers and operations administrators of companies with IMMEX programme or maquila in Mexico when they need merchandise or uniforms for plant personnel. Answers with applicable operational basis.
IMMEX framework and modalities applicable to merch
The IMMEX programme allows temporary importation of goods to be used in an elaboration, transformation or repair process and then re-exported. Goods imported under IMMEX are not subject to general import duty or IVA, provided the company has an active programme and the operation is recorded in the inventory control. For merch purposes the two most frequent modalities are maquila — production on behalf of a foreign parent brand — and shelter, where a Mexican company lends its IMMEX programme to a foreign operation that physically produces at its plant.
When an IMMEX operation needs uniforms for plant personnel or merch for corporate visitors, procurement usually happens in the national market and is billed as local expense, outside IMMEX inventory control. The exception applies when uniforms are identical to the parent brand and are imported specifically for use in the productive process; in that case the temporary import regime applies. We clarify the operation with the customer's compliance area before quoting.
Annex 24 inventory control
The inventory control system that SAT requires from IMMEX companies is called Annex 24 and is operated electronically through SAT's inventory control module. Each temporarily imported good must be identified with a control number, description, quantity, value, import date, return date and, where applicable, transfer date. The workshop supplying an IMMEX customer must deliver documentation that allows the customer to meet its Annex 24 obligations.
For merch that is not part of the IMMEX inventory but of general expense, we deliver to the customer a normal invoice with CFDI 4.0 and, when required, a letter of non-application to the inventory control. For merch identical to the main product that is part of the control, we deliver the technical sheet with description, country of origin, suggested tariff classification and value, along with the supporting invoice. Document traceability is kept for at least five years as required by regulation.
USMCA and rules of origin applicable to merch
USMCA entered into force on 1 July 2020 and replaced NAFTA. Specific rules of origin apply to goods exported to the United States or Canada, but also affect eligibility of certain inputs. For textile merch the rule of origin requires yarn, weaving, dyeing and finishing in the USMCA region for the product to enjoy tariff preference; for electronic and plastic merch the rule varies by subheading.
When an IMMEX customer requires merch that is exported to the United States, we verify with their compliance area the compliance with rules of origin and, where applicable, issue the certificate of origin that covers the merchandise. For merch consumed internally in Mexico the rule of origin does not apply because it is not exported. We document the case in writing to avoid later controversies with SAT or with the export customs office when applicable.
Pedimento and traceability of imported merchandise
When the IMMEX customer imports fabric, components or finished product to customise it in Mexico, the import pedimento is the customs document covering the merchandise. The customising workshop must respect the destination declared in the pedimento — generally maquila for export — and preserve evidence of the transformation or customisation performed. The invoice we issue to the customer includes the pedimento reference when the product is part of inventory control.
For products that enter as temporary import and exit as definitive export, traceability is maintained based on entry and exit dates, pedimento numbers, transformation description and value added in Mexico. Our workshop delivers to the customer, within seventy-two business hours of delivery, a file with the description of the customisation performed, date, batch and workshop owner. This information feeds the customer's Annex 24.
IMMEX vendors and supply chain
IMMEX companies usually require their merch and uniform suppliers to be registered in their national vendor registry, to have positive opinion on tax and social security compliance, and to have documented experience with the sector. Some customers with operations in IMMEX plants in Chihuahua, Tamaulipas, Coahuila, Nuevo León, Sonora and Baja California also require experience with deliveries to those plazas with dedicated logistics.
When the customer operates several plants in different plazas, we manage logistics coordination from a single point of contact and deliver to each plant with its particular access protocol, dock window and receiving owner. When maquila textile work with customer branding is required, we work with partner workshops in CDMX, Guadalajara, Monterrey and the Bajío to scale capacity, keeping commercial and quality coordination centralised.
Special cases: visitors, corporate gifts, fairs
When the IMMEX operation needs merch for corporate visitors, institutional gifts or industry fairs outside the productive inventory, the operation is billed as national expense without affecting inventory control. This applies to: welcome kits for audits, employee recognition, industry fair merch and gifts to operation customers. The invoice is issued with CFDI 4.0 without Carta Porte complement when the destination is within the national market.
For merch delivered abroad as part of the customer's institutional programme — for example notebooks, USB drives, pads on visits to the United States or Canada — the invoice is issued with the corresponding export CFDI and delivery is documented per customer rules. When the customer requires merch to cross to the United States for a fair in McAllen, Laredo or San Antonio, we coordinate with their customs broker for the temporary crossing.
FAQ — IMMEX block
Does merch enter Annex 24 inventory control?
Depends on use. Merch consumed internally or delivered to visitors is billed as national expense without affecting inventory. Merch identical to the main product that is temporarily imported does enter the control.
Do you issue invoice with pedimento reference?
Yes, when the product is part of the customer's inventory control, the invoice includes the import pedimento reference and the description of the customisation performed by the workshop.
Do you comply with USMCA for export?
Yes. We verify with the customer's compliance area the applicable rules of origin and issue the certificate of origin when the merchandise is exported to the United States or Canada.
Do you deliver to northern plants with dedicated logistics?
Yes. We manage deliveries to Chihuahua, Tamaulipas, Coahuila, Nuevo León, Sonora and Baja California with centralised coordination from a single point of contact.
Let's discuss your IMMEX operation
If your IMMEX or maquila operation needs merch, uniforms or institutional kits, let's talk. We clarify with your compliance area whether the merchandise enters inventory control and deliver the documentation required by your vendor formats.
The answers on this page reflect the workshop's usual practice for IMMEX and maquila operations in Mexico. The specific application of Annex 24, the pedimento and USMCA rules must be verified with the customer's compliance area and, where applicable, with the customs broker. Corp-Merch.MX is a Mexican workshop for corporate merch production; we operate independently and the regulatory information here does not constitute legal or customs advice.