IMMEX Program and Tariff Classification: A Guide for Maquiladoras and Manufacturers

What Is the IMMEX Program?

IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) is Mexico's program that allows manufacturers to temporarily import raw materials, components, and equipment duty-free, provided they are used to produce goods for export. The program is the backbone of Mexico's maquiladora sector and is heavily used by US, European, and Asian companies with manufacturing operations in Mexico. Correct tariff classification is especially critical under IMMEX because misclassification can retroactively trigger full import duties on goods that were supposed to be duty-free.

Classification Requirements Under IMMEX

• Every temporary import must be classified with the correct TIGIE 8-digit tariff fraction.
• The classification must match the product as imported — not as it will be used in manufacturing.
• IMMEX holders must maintain a detailed product catalog with classifications for all imported inputs.
• Virtual transfers between IMMEX companies (V1 pedimentos) require matching classifications on both sides.
• Conversion from temporary to definitive import requires paying duties based on the original classification at the rate in effect at the time of conversion.

Manufacturers should conduct annual classification audits of their IMMEX product catalogs, especially when introducing new components or changing suppliers. Automated classification tools can process entire catalogs of thousands of items in hours, flagging discrepancies and outdated codes. Camtom's bulk classification feature is designed specifically for this use case, handling IMMEX catalog reviews at scale.