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Mexico’s IMMEX program allows manufacturers to temporarily import raw materials, components, and machinery duty-free for export-oriented production. While the cost savings are attractive, operating under IMMEX requires strict customs control and documentation compliance. This article walks you through the critical elements of navigating Mexican customs for maquiladora operations.

1. Understanding Temporary Imports and Customs Bonds

IMMEX-certified companies can import raw materials and equipment without paying VAT or general import duties, as long as the final product is exported. These temporary imports must be registered and tracked meticulously using a customs bond (garantía) and export timelines must be met to avoid penalties.

2. Importance of Precise Tariff Classification (Fracción Arancelaria)

Misclassification of goods can result in delays, fines, or loss of IMMEX benefits. Work with customs brokers who specialize in maquiladora operations to ensure your materials, parts, and finished products are correctly classified under Mexican tariff codes.

3. The Role of the Pedimento and DODA

Every import and export movement under IMMEX must be documented using a pedimento, Mexico’s customs declaration form. Now accompanied by a digital document called the DODA, this file links to SAT systems and must be generated and closed correctly for compliance.

4. Traceability and Inventory Controls

The SAT (Mexican tax authority) requires maquiladoras to maintain real-time inventory control and demonstrate how each imported input is used in exported finished goods. Many companies use ERP systems or government-approved software to track usage, returns, and timelines.

5. Customs Audits and Preventive Measures

IMMEX companies are subject to random customs audits. Keeping all documentation up to date, reconciling your pedimentos monthly, and working with an experienced broker minimizes risk and helps you avoid fines or suspension of your IMMEX license.

Conclusion

IMMEX operations offer powerful trade benefits—but only if customs compliance is taken seriously. At Novic Logistics, we specialize in maquiladora logistics, including customs brokerage, bonded warehousing, and integrated cross-border coordination. Our experts help ensure your IMMEX operation stays efficient, compliant, and audit-ready.