Whitepaper: The future of the IMMEX program towards 2027
This editorial whitepaper, prepared by Corp-Merch.MX with analysis of regulatory proposals under discussion and nearshoring trends that are moving investments to Mexico, offers a look at the IMMEX program towards 2027 and its implications for merch sector companies. It covers expected regulatory changes, the effect of nearshoring, the new regional supply chains, the fiscal compliance of temporary import, the role of services and investment projections. It is delivered as a downloadable PDF to those who fill the form at the end of this page.
IMMEX in 2026: where we are
The IMMEX program closed 2025 with approximately 5,800 authorized companies, aggregate invoicing of USD 285,000 million in exports and a workforce of 2.9 million employees. The manufacturing sector concentrates 71% of programs, services 18%, industrial maquila 9% and other modalities 2%. The geographical distribution shows Nuevo León (17%), Chihuahua (14%), Baja California (12%), Coahuila (10%), Tamaulipas (8%), Jalisco (7%) and Sonora (6%) as the leading states.
IMMEX operates under three key regimes: return in the same state for samples and fairs, temporary import for productive processes and definitive export for overseas sales. Temporary import is the dominant regime — approximately 68% of IMMEX operations use T1 as entry pedimento. Typical timelines are eighteen months for temporary import and six months for return in the same state, both renewable.
The effect of nearshoring
Nearshoring — the relocation of supply chains from Asia to Mexico — is the variable that is most moving the IMMEX needle towards 2027. The reasons are three: geographical proximity to the United States, shorter crossing times (twelve hours by land versus twenty-one days by sea from China), and reduced tariffs under the T-MEC. Between 2023 and 2026, the number of new IMMEX programs grew at an average annual rate of 8%, driven by automotive, electronics, medical device and textile manufacturing companies that relocated production.
For the merch sector, nearshoring has a direct consequence: the new IMMEX plants need uniforms, onboarding kits, merch for employees and souvenirs for corporate clients. The merch demand associated with nearshoring is estimated at MXN 1,200 million annually towards 2027, with growth of 14% year over year. The states growing the most are the northern ones (Nuevo León, Chihuahua, Baja California, Sonora, Coahuila).
Expected regulatory changes
Three regulatory changes are under discussion for 2027. The first is the update of the IMMEX Decree to explicitly include digital services — software platforms, data processing and cloud services. The proposal is in public consultation and is expected to be published in the first half of 2027.
The second is the tightening of requirements for annual renewal. SE and SAT are evaluating conditioning the renewal on a clean audit history, a monthly reconciled kardex and a CFDI with up-to-date payment complement. Companies that do not comply will face suspension or cancellation of the program.
The third is the mandatoriness of electronic invoicing with foreign trade complement for all IMMEX operations, without exceptions. The measure would be applied gradually during 2027 and come into full operation in 2028.
The new regional chains
Nearshoring not only brings production from Asia — it also reconfigures supply chains within North America. The Bajío corridor (Querétaro, San Luis Potosí, Guanajuato, Aguascalientes) consolidates as automotive and aerospace hub. The northern corridor (Nuevo León, Coahuila, Tamaulipas, Chihuahua) consolidates as home appliances, electronics and textile manufacturing hub. The Pacific corridor (Baja California, Sonora, Sinaloa, Jalisco) consolidates as medical devices and semiconductors hub.
For merch workshops, each corridor has its own dynamic. In Bajío, demand is for premium uniforms, executive kits and POP material for showroom. In the north, demand is for ESD uniforms, dry-fit t-shirts and massive onboarding kits. In the Pacific, demand is for technical merchandise with special certifications (ESD, anti-static, clean room). Workshops that specialize by corridor will have a competitive advantage.
Fiscal compliance and foreign trade
IMMEX fiscal compliance in 2027 maintains current principles (temporary import without IVA payment at the time, definitive export at 0% rate) but with stricter controls. The creditable IVA refund for companies with balance in favor will be shortened from fifty to forty business days, which improves cash flow for exporters.
The foreign trade complement becomes mandatory for all operations, with implementation timeline during 2027. Companies that do not use it today will have to migrate their systems during the first half. The IMMEX control kardex will be audited more frequently and unjustified differences will lead to temporary suspension of the program while the situation is regularized.
The role of services
The services regime within IMMEX has grown at an annual rate of 11% since 2022, driven by software companies, data centers, financial services and engineering services. For the merch sector, IMMEX services open a door: services companies need merch for their employees in Mexico, merch for their corporate clients overseas, and merchandise for events and fairs.
The regime allows services companies to temporarily import computing equipment, hardware and furniture, and export services without needing to physically return the merchandise. For merch, the equivalent would be to temporarily import samples for international fairs, deliver them to overseas clients without return, and destroy those not delivered with record before SE.
Opportunities and risks for 2027
Opportunities are: new demand derived from nearshoring, sector formalization with exit of informal workshops, sustainability certifications as differentiator, digital quoting and invoicing platforms, and consolidation of regional corridors with clear vocation.
Risks are: regulatory tightening that can affect poorly structured operations, competition from workshops in Asia that can adjust prices before tariff change, pressure on margins due to inflation in fabric and materials, and consolidation of clients that press for greater discounts.
The recommendation for workshops and corporates is to prepare for the 2026-2027 cycle by investing in plant, compliance and technology. Those who do will capture the portion of the market that actors who do not professionalize leave vacant.
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Corp-Merch.MX is a Mexican workshop that produces merch. This whitepaper is editorial and is based on analysis of public sources and our operational experience. Market figures are estimates. Regulatory references are current at the time of publication and may be updated. We recommend validating specific provisions with your customs broker and with SE.