Bonded Assembly Plant (IMMEX)

The IMMEX Program is an instrument through which it is allowed to temporarily import the goods necessary to be used in an industrial or service process destined to the elaboration, transformation or repair of merchandise of foreign origin imported temporarily for export or to the provision of services of export, without covering the payment of the general import tax, the value added tax and, where appropriate, the countervailing duties

Beneficiaries:
The Ministry of Economy (SE) may authorize legal entities resident in the national territory referred to in section II of article 9 of the Federal Tax Code, to pay taxes in accordance with Title II of the Income Tax Law. , a single IMMEX Program, which may include the modalities of controlling companies, industrial, services, shelter and outsourcing, provided that they comply with the requirements set forth in the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry (Decree IMMEX), published in the Official Gazette of the Federation on November 1, 2006.

Profits:
The IMMEX Program offers its holders the possibility of temporarily importing, free of import taxes and VAT, the goods necessary to be used in an industrial or service process for the production, transformation or repair of temporarily imported goods of foreign origin. for export or to provide export services.