Mexico remains a vital part of many U.S. companies’ supply chain strategies. One major reason for this is the IMMEX program. But recent policy changes have significantly altered how IMMEX operates — and U.S. shippers need to understand how this impacts their operations and costs.

In this article, we explain how the IMMEX program works, what’s changed as of late 2024 and 2025, and how to adapt your supply chain strategy accordingly.

How the IMMEX Program Works

The IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) program, introduced in 2006 by the Mexican government, enables foreign companies to temporarily import raw materials, parts, and machinery into Mexico without paying duties or value-added taxes — provided the goods are used to manufacture products for export.

It’s a widely used incentive for manufacturers looking to set up operations in Mexico while reducing costs on materials sourced from abroad. Once the finished goods are exported out of Mexico (to the U.S., for example), the temporary imports are cleared, and taxes avoided.

To illustrate IMMEX in action, a U.S.-based electronics manufacturer could ship components such as circuit boards and semiconductors duty-free to a maquiladora in Mexico – either through the U.S. or direct into Mexico. At this facility, the goods would be assembled into finished products, such as smartphones or laptops. Once assembly is complete, the finished items are exported back to the U.S., often at a lower overall cost than if the entire manufacturing process had occurred domestically.

The IMMEX program defers import duties and taxes during this process, creating cost savings while allowing the U.S. manufacturer to benefit from Mexico’s lower labor costs, reduced transportation expenses, and robust trade infrastructure.

Why IMMEX Matters for U.S. Shippers

IMMEX plays a critical role in enabling duty-free cross-border production, particularly for industries with tight margins like electronics, automotive, and consumer goods.

For U.S. businesses, IMMEX helps to:

• Reduce landed costs for raw materials
• Avoid double taxation (tariffs in both the U.S. and Mexico)
• Leverage Mexico’s skilled labor and lower production costs
• Speed up time to market through nearshoring

But recent changes mean it’s no longer business as usual.

IMMEX Reforms: What’s Changed Since Late 2024?

The Mexican government alleged that companies were abusing the program, with bad actors in the apparel and 3PL industries coming under the most scrutiny.

In the apparel industry, reported violations include the following.

• Misclassifying goods: Some manufacturers have been caught misclassifying high-duty apparel items such as textiles and coats to avoid tariffs.
• Failing to re-export goods: While IMMEX requires goods imported duty-free to be processed and exported, some companies sell these items domestically in Mexico, bypassing both export requirements and local tax obligations.
• Using third-party shelter companies: Many apparel firms rely on shelter companies to gain IMMEX certification. Some of these shelters either lack proper oversight or deliberately enable the misuse of certifications, creating an uneven playing field for compliant businesses.

In the 3PL industry, issues arise from service providers offering fulfillment and distribution services under IMMEX without adhering to the program’s stringent requirements. Specific violations are as follows.

• Improper use of certifications: 3PLs without direct IMMEX certifications operate under shelter companies, avoiding the associated reporting and compliance requirements.
• Concealing country of origin: Some 3PLs handle goods from regions like China or Southeast Asia but fail to accurately document their origin or comply with verification rules, a critical component of IMMEX oversight.
• Circumventing export requirements: Rather than exporting goods as required, some 3PLs distribute them within Mexico, avoiding duties and harming local manufacturers.

In December 2024, the Mexican government implemented new foreign trade rules that significantly tightened the IMMEX program’s scope — particularly for textiles, apparel, footwear, and other finished goods.

Key changes include:

• Textile and apparel products may no longer be imported temporarily duty-free under IMMEX without specific authorization.
• New tariffs on finished goods imported under IMMEX now range from 25% to 35% in some cases, impacting cost structures for shippers relying on low-cost manufacturing.
• Mexico’s Secretariat of Economy has cancelled dozens of IMMEX registrations due to non-compliance, signaling a more aggressive enforcement approach.
• New 2026 trade rules require companies to be listed under specific annexes and legal decrees to maintain IMMEX eligibility.

These changes are part of a broader effort by the Mexican government to promote domestic industry and prevent misuse of the program. For U.S. companies, this means navigating a more complex regulatory environment.

What Does This Mean for Your Supply Chain?

If your business relies on IMMEX, especially for categories like textiles or footwear, now is the time to reevaluate your strategy. Here’s what you need to know:

1. Expect Increased Scrutiny

Mexican authorities are using digital tools to monitor temporary import flows, track compliance, and enforce penalties. If your company is not fully aligned with the latest rules, your IMMEX privileges could be revoked.

2. Tariff Costs Are Rising

Products that were once temporarily imported duty-free may now be subject to high tariffs — eliminating the cost advantage that made IMMEX attractive in the first place.

3. Customs and Logistics Complexity Is Increasing

Importing under IMMEX now requires proactive documentation, pre-approvals, and careful alignment between your customs broker, 3PL partner, and in-country manufacturer.

Steps U.S. Shippers Should Take

To stay compliant — and competitive — under the new IMMEX rules, U.S. shippers should:

• Review all product categories being imported into Mexico under IMMEX to ensure they are still eligible
• Consult with legal or trade compliance experts to understand new documentation requirements
• Re-evaluate cost calculations in light of new tariffs
• Engage with logistics partners who have expertise in cross-border operations under IMMEX
• Develop contingency plans in case import strategies need to shift to domestic U.S. warehousing or other hubs

IMMEX Still Offers Value — But With Caveats

Despite the changes, IMMEX is still a powerful tool — especially for industries where raw material imports feed into complex manufacturing processes intended for export. Companies in automotive, aerospace, medical devices, and electronics manufacturing can continue to benefit with the right compliance structures in place.

But for shippers dealing in finished apparel, textiles, or consumer goods, the new trade rules have changed the game. What was once a low-cost strategy may now come with added risk and higher costs.

Redesigning the Supply Chain: A Shift Toward U.S. Distribution?

Given the rising complexity and cost of IMMEX participation, some companies may consider shifting from a Mexico-based distribution model to a U.S.-based fulfillment strategy.

“One of the most important conversations right now is around supply chain design,” says Maurice Joseph, President & Chief Operating Officer at Weber Logistics. “For some brands, it may make more sense to hold finished goods inventory in the U.S. and distribute directly — especially when you factor in potential cost increases from IMMEX restrictions. These are the types of strategic decisions that require careful analysis to balance speed-to-market and total landed cost.”

Weber’s West Coast distribution network is well positioned to support this shift. With retail-compliant and food-grade distribution centers throughout California — and a 100-plus-year track record of logistics excellence — Weber enables flexible, scalable fulfillment for importers, manufacturers, and omnichannel retailers alike.

Whether you're navigating IMMEX compliance or evaluating a pivot to U.S.-based inventory models, Weber offers the insight, infrastructure, and partnership to help you make the right call. Contact us today to start a conversation.