The document discusses challenges that US companies face with Mexico's IMMEX import regulations and provides solutions. Key changes to the IMMEX program include eliminating VAT exemptions, increasing VAT from 11% to 16%, requiring VAT payment at import, and providing a 100% VAT tax credit for certified companies. Companies must demonstrate proper management of their IMMEX program to Mexican authorities, but many lack expertise, procedures, or technology to do so. Partnering with a customs broker with expertise in Mexico can help companies overcome these challenges and establish themselves in the IMMEX program.

1. HOW TO OVERCOME THE CHALLENGES
OF IMMEX IMPORT REGULATIONS

2. More than 6,000 companiesoperate underthe IMMEX
regimein Mexico.

3. Many companieshave not certifiedtheir IMMEX
processes with Mexican authorities. Is yours one of
them?

4. Mexicointroducedthe followingchangestotheIMMEX
programin 2014:
1. Eliminated the value-added tax (VAT) exemption
for temporary imports of goods.
2. Increased VAT from 11% to 16%.

5. Mexicointroducedthe followingchangestotheIMMEX
programin 2014:
3. Implemented VAT payment at the time of import.
4. Allowed an off-set when the Maquiladora exports
the finished goods from Mexico.

6. Mexicointroducedthe followingchangestotheIMMEX
programin 2014:
5. Instituted a 100% VAT tax credit from Mexican
government provided at import if the Maquiladora
obtains certification through the Mexican tax
authority.

7. Challengesfor U.S. businesses
3

8. Complex regulations
1

9. IMMEX is one ofMexico's mostimportant customs
programs and is governedby a host of laws.

10. Laws and recent regulation changes add complexityto
howAmerican companies temporarily import
into Mexico.

11. Financial implications
2

12. VAT must be paid at import,meaning companies are out
moneywhile goods are in Mexico.

13. Failingto get the tax moneyback
can have a substantial impact
on a company’s bottom line.

14. Program problems
3

15. Companiesmust demonstrate the management oftheir
IMMEX program in a way that satisfies Mexican
authorities.

16. Manycompanieslackone ormore of thefollowing:
1. In-house expertise
2. Procedures
3. Technology

17. Partner with a customs
broker that is on the
ground in Mexico and
along the Southern
border of the United
States.
tip

18. Overcomethese IMMEXchallenges…
Download PDF
To learn solutions to the
challenges IMMEX
regulations present for
your business, download
our PDF.

19. Establishor maintainyourstanding
in theIMMEX program…
canhelp withthat.
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