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.
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.
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:
But recent changes mean it’s no longer business as usual.
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.
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.
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:
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.
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:
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.
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.
Importing under IMMEX now requires proactive documentation, pre-approvals, and careful alignment between your customs broker, 3PL partner, and in-country manufacturer.
To stay compliant — and competitive — under the new IMMEX rules, U.S. shippers should:
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.
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.