# IMMEX Program Compliance Checklist > Source: https://netray.co/tools/immex-program-compliance-checklist > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer Self-audit your IMMEX program: authorization, inventory control system, temporary import tracking, returns, annual report and IVA certification. ## Category compliance-legal ## Region Mexico ## Industry Maquiladora ## Audience - Customs compliance manager - Plant controller - Supply chain lead ## Tool **Kind:** checklist **Groups:** #### Authorization and registrations **Items:** **Text:** IMMEX authorization from the Secretaria de Economia is active and covers the modality you operate (industrial, services, shelter, outsourcing) **Critical:** true **Text:** Every plant address and operation is listed in the program **Critical:** true Authorized tariff fractions match what you actually import and export **Text:** Importer registry and sector registrations are current (Padron de Importadores and sector lists where applicable) **Critical:** true Legal representative, powers of attorney and e.firma are valid Customs broker authorization and agent mandates are current Foreign principal or shelter contract is signed and consistent with the authorization #### Inventory control (automated system) **Items:** **Text:** Automated inventory control system meets the customs rules (the Anexo 24 requirements) and is available to the authority on request **Critical:** true **Text:** Each temporary import pedimento line is traced to consumption, return or transfer **Critical:** true **Text:** BOM and scrap or waste factors are documented and approved for each finished good **Critical:** true Inventory balances by tariff fraction reconcile to the ERP and to the physical count Cut-off between warehouses, work in process and finished goods is controlled Subcontracting and transfers between IMMEX companies are recorded with the correct pedimento keys Access, audit trail and backups protect the control records Master data changes (part, tariff fraction, unit) follow a change control #### Temporary imports and returns **Items:** **Text:** Temporary import time limits are tracked per pedimento line with alerts before expiry **Critical:** true Finished goods leave under the correct export pedimento and the return (RT key) of inputs is filed on time Machinery and equipment imported temporarily have registers and permitted duration monitored Scrap and waste destruction or transfer follows the authorized procedure with evidence Conversion to definitive import is handled with duty and tax paid and the right pedimento key Origin and USMCA certification is available for sales into the region Sensitive-sector or restricted inputs have the additional controls required Pedimento data matches commercial invoice, packing list and the ERP shipment #### Reporting, tax and audit readiness **Items:** **Text:** Annual IMMEX operations report is filed through the single window by its deadline **Critical:** true **Text:** IVA and IEPS certification, if held, has its conditions monitored **Critical:** true Transfer pricing and related-party documentation is consistent with the shelter or contract structure Employee and payroll registrations support the operation declared Document retention period for pedimentos, invoices and inventory records is defined and followed Internal audit of a sample of pedimentos from import to export is done at least annually Authority notification and requirement response procedure has an owner and deadlines Ownership of compliance is assigned, with a backup, and reviewed after ERP changes **Scoring Note:** A missed annual report or inventory control gap can lead to suspension or cancellation of the program, so treat the critical items as the first priority. Rules are updated by decree and customs miscellaneous rules; confirm current requirements with your customs counsel. ## Content **Intro:** IMMEX lets Mexican plants import raw materials and equipment temporarily without paying duties and VAT up front, in exchange for strict traceability. This checklist is a self-audit across authorization, inventory control, temporary import tracking and reporting. **Sections:** #### How to use this checklist **Body:** Run it once a year as an internal audit and again before any external review, an ERP migration or a new program modality. Assign each group to its owner: legal for authorization, IT or planning for the inventory system, logistics for pedimentos, and finance for tax. Export the completed list to Excel and attach it to the action plan. Any item you cannot evidence with a document or system report should be treated as not done. #### The core idea: trace every temporary import **Body:** The program is a promise that what came in temporarily either leaves as a finished product, is returned, is transferred to another authorized party, is destroyed under procedure, or is converted to definitive import with taxes paid. Your control system must show that chain for each pedimento line and tariff fraction. If the ERP cannot answer how much of an imported lot is still in the country and when its limit expires, the program is exposed. **Bullets:** - Import pedimento line to production consumption - Consumption to finished goods through the approved BOM - Finished goods to export or authorized sale - Scrap, waste and variances with documented factors #### Where ERP data causes findings **Body:** Most audit findings come from data, not intent. Tariff fractions in the ERP that differ from the pedimento, units of measure that do not convert, BOMs with no scrap factor, and customs events typed manually at the border all break the reconciliation. Align the item master with the customs catalog, make the pedimento number a required reference on receipts and shipments, and reconcile balances monthly rather than at year-end. #### Common mistakes **Body:** Companies often treat the annual report as a form to submit and forget that the underlying records must support it. Another is letting temporary import deadlines pass because the alert lives in a spreadsheet one person maintains. A third is changing a part number or tariff fraction in the ERP without a change control, which silently breaks traceability. **Bullets:** - Alerts in personal spreadsheets instead of the system - Scrap factors that do not reflect reality - No reconciliation of customs and ERP balances - Compliance owner with no backup **Cta:** If your ERP cannot answer which imported lots are still open and when they expire, we can build a read-only traceability report over your existing data. **Faq:** #### What is IMMEX? **Answer:** It is Mexico's program for manufacturing, maquiladora and export services operations. Authorized companies import inputs and equipment temporarily with deferred or suspended duties and taxes, and must prove the goods are exported, returned or otherwise handled under the rules. #### Does this checklist replace a customs audit? **Answer:** No. It is a self-review aid based on the structure of the program. Rules change by decree and administrative rule, so confirm details with your customs broker or counsel. #### What is the inventory control system requirement? **Answer:** Programs must keep an automated inventory control system that lets the authority trace imported inputs through production and exit. It is described in the annex to the customs rules, and your ERP or a companion system must satisfy it. #### Who should own IMMEX compliance? **Answer:** A named compliance manager with a backup, supported by logistics, planning, IT and finance. Spreading ownership without a single accountable person is a typical cause of missed deadlines. ## Search terms immex compliance checklist, immex program requirements, maquiladora compliance, anexo 24 immex, immex temporary import, immex annual report, immex audit checklist, immex certificacion iva --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json