Business

IMMEX and temporary imports

Request a review of your temporary-import operation with the production and return flows included. We start with your existing IMMEX setup and the shipment you need to move.

Map the operation

Secretaría de Economía describes IMMEX as an export-promotion program involving temporary imports for manufacturing or services. Tell us your program status, goods, facilities and intended use; no tax treatment is assumed here.

Official reference: Secretaría de Economía: IMMEX overview

Put recordkeeping in the review

Ask how the customs file will line up with inventory records, returns and reporting. SAT’s 2026 annex index lists Anexo 24 (inventory-control rules) and Anexo 30 (credit and guarantee control rules).

  • Identify who maintains records and reconciles shipment quantities.
  • List unresolved balances or returns that the operations team needs reviewed.

Official reference: SAT: 2026 foreign trade rules and annexes

Discuss virtual operations and continuity

If your flow includes transfers between companies, flag any proposed V1 (virtual-operation declaration code) use for review. Ask about document ownership, reconciliation and handling of an operational handover before making commitments.

Official reference: SAT: 2026 foreign trade rules and annexes

Review your temporary-import flow.

The form starts as a business import under IMMEX / temporary. Include the operation’s scale in your notes.

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