IMMEX Programs Cancellation: 170 Programs Canceled for Noncompliance in Mexico

The agreement announcing the names of the holders and the numbers of the manufacturing, factory and export services programs (Industria Manufacturera, Maquiladora y de Servicios de Exportación or IMMEX) that have been canceled due to noncompliance with the obligations established under the IMMEX Decree was published in the Federal Official Gazette on Sept. 29, 2025, specifically for the following reasons:

• failure to submit the annual report corresponding to the 2024 fiscal year
• noncompliance in updating and activating the tax and operational addresses under the Tax Administration Service (Servicio de Administración Tributaria or SAT)

The names of the holders, Federal Taxpayer Registry (Registro Federal de Contribuyentes or RFC) and the assigned program number have been published.

It is important to note that the Ministry of the Economy annually verifies that companies with an IMMEX Program comply with various requirements, including:

• holding an advanced electronic signature certificate issued by the SAT
• maintaining an active RFC
• ensuring that the tax address and the addresses where operations under the program are conducted are properly registered and active
• possessing the document confirming that the company is not included in the taxpayer lists published by the SAT, except for applicable exceptions
• having a current positive opinion regarding compliance with tax obligations

This is without prejudice to fulfilling other obligations inherent to the program, such as observing the temporary importation time frames for goods and maintaining proper management of the inventory control system, in order to prevent sanctions that could jeopardize the continuity of the company's operations.

The cancellation of these IMMEX programs reflects increased rigor in the control and compliance policies enforced by the authorities. In this context, it is essential that companies strengthen their internal customs and tax compliance processes and verify, in a comprehensive manner, that all obligations are met, with the aim of mitigating the risk of program cancellation.

For more information, please do not hesitate to contact the authors.

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