IMMEX Program Compliance Checklist (Free Excel/PDF)

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9 critical items still open - these are the highest-risk gaps.

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Authorization and registrations

IMMEX authorization from the Secretaria de Economia is active and covers the modality you operate (industrial, services, shelter, outsourcing)CRITICALEvery plant address and operation is listed in the programCRITICALAuthorized tariff fractions match what you actually import and exportImporter registry and sector registrations are current (Padron de Importadores and sector lists where applicable)CRITICALLegal representative, powers of attorney and e.firma are validCustoms broker authorization and agent mandates are currentForeign principal or shelter contract is signed and consistent with the authorization

Inventory control (automated system)

Automated inventory control system meets the customs rules (the Anexo 24 requirements) and is available to the authority on requestCRITICALEach temporary import pedimento line is traced to consumption, return or transferCRITICALBOM and scrap or waste factors are documented and approved for each finished goodCRITICALInventory balances by tariff fraction reconcile to the ERP and to the physical countCut-off between warehouses, work in process and finished goods is controlledSubcontracting and transfers between IMMEX companies are recorded with the correct pedimento keysAccess, audit trail and backups protect the control recordsMaster data changes (part, tariff fraction, unit) follow a change control

Temporary imports and returns

Temporary import time limits are tracked per pedimento line with alerts before expiryCRITICALFinished goods leave under the correct export pedimento and the return (RT key) of inputs is filed on timeMachinery and equipment imported temporarily have registers and permitted duration monitoredScrap and waste destruction or transfer follows the authorized procedure with evidenceConversion to definitive import is handled with duty and tax paid and the right pedimento keyOrigin and USMCA certification is available for sales into the regionSensitive-sector or restricted inputs have the additional controls requiredPedimento data matches commercial invoice, packing list and the ERP shipment

Reporting, tax and audit readiness

Annual IMMEX operations report is filed through the single window by its deadlineCRITICALIVA and IEPS certification, if held, has its conditions monitoredCRITICALTransfer pricing and related-party documentation is consistent with the shelter or contract structureEmployee and payroll registrations support the operation declaredDocument retention period for pedimentos, invoices and inventory records is defined and followedInternal audit of a sample of pedimentos from import to export is done at least annuallyAuthority notification and requirement response procedure has an owner and deadlinesOwnership of compliance is assigned, with a backup, and reviewed after ERP changes

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.

IMMEX traceability report

Optional: we can scope a read-only report that ties pedimento lines to ERP consumption and expiry dates.

Optional. The tool and every export work without this. No spam.

How to use this checklist

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

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.

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

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

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.

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

Frequently Asked Questions

What is IMMEX?

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?

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?

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?

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.

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.

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