Services / Customs, trade and IMMEX

Customs, Trade & IMMEX in Mexico

The duty deferral is the reason you came to IMMEX, and a skipped padrón or a missed Anexo 24 count lets Mexico claw it back with interest.

For Canadian and US companies entering Mexico.

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Every duty you defer is one you can still be made to pay.

Before a container clears Mexican customs, your entity is on the Padrón de Importadores and, for regulated inputs, the Padrón Sectorial. You get that gate and the stack behind it, under your own name from the first shipment.

the economics

What the decision is worth, before you commit.

16%

VAT you front at the border without an IVA/IEPS certification

75%

Regional value content autos carry to clear duty-free under USMCA

Years Mexican customs can reach back to reclaim deferred duty

What this covers

The full import stack, as one workstream:

Padrones: general and sectoral registration, so you can import
Clearance: a licensed broker files your pedimento
IMMEX: registration and compliance for duty deferral
IVA/IEPS certification: the 16 percent VAT deferred, never stranded
Inventory control: Anexo 24, 30 and 31, which keep IMMEX alive
USMCA origin: the regional value content math for duty-free entry
Customs value: a declared value that holds on review
Classification: HS codes and bills of lading, checked early
Freight: door to door, where landed cost leaks

Take the whole desk, or bring one problem.

The deferral you came for is the one you can lose

IMMEX defers the duty. Without a separate IVA/IEPS certification, you front 16 percent VAT on every temporary import and wait months for the refund, millions in working capital on a running program.

When the Anexo 24, 30 and 31 counts do not reconcile, the authority treats the gap as permanent imports and claws back the duty with surcharges and interest, sometimes years later. You get both set up at the start, which costs less than retrofitting an active program.

Origin is a claim you prove

USMCA lets goods enter duty-free only on regional value content you can substantiate. For autos it runs to 75 percent plus labor-value and steel and aluminum rules, and the rules-of-origin math is where a nearshoring cost case is won or lost. Origin you cannot defend becomes retroactive duties for you and your customer.

Your IMMEX program and USMCA origin get read together, against your actual bill of materials. A misclassified HS code sets the wrong duty and returns as an assessment on everything imported under it. With the rules still moving, from content thresholds to the Section 232 recut, you get the codes and the origin right on the way in.

frequently asked questions

What do you need to import into Mexico?

The importing entity goes on the Padrón de Importadores, the SAT's general registry, and for regulated inputs like steel, chemicals and textiles, on the matching Padrón Sectorial. A licensed customs broker then files the pedimento for clearance, the despacho aduanal.

Does the IMMEX program let you skip import taxes?

IMMEX defers the duty on temporarily imported inputs. The VAT is deferred only with a separate IVA/IEPS certification; without it you front 16 percent at the border and wait months for the refund.

What are the USMCA rules of origin and why do they matter?

USMCA sets the regional value content a good carries to enter duty-free, 75 percent for autos plus labor-value and steel and aluminum rules. Origin you cannot substantiate means retroactive duties for you and your customer, so the math goes in the plan before the first shipment.

Do you need a customs broker to import into Mexico?

Yes, a licensed customs broker (agente aduanal) files the pedimento and answers for the classification. Calder & Vale coordinates the broker and the work upstream that protects you: HS codes, customs value, the padrones and IMMEX inventory control.

The duty you save at the border is only real if the origin holds and the counts tie out, so your trade stack is built to survive an audit.

Calder & Vale