Updated IMMEX: New Restrictions on Temporary Imports
8 September 2025
Amendment to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry.
On 28 August 2025, the Amendment to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (IMMEX) was published in the morning edition of the Official Public Gazette (“DOF”, for its acronym in Spanish).
Key amendments published:
- Headings 64.01 to 64.05 of the Tariff of the Law on General Import and Export Taxes (“TIGIE”, for its acronym in Spanish), which classify finished footwear, are added to Annex I of the IMMEX Decree to establish that they cannot be imported under the provisions of said decree.
- The publication also includes the full list of tariff codes previously included in Annex I, along with the additional tariff codes corresponding to headings 64.01 to 64.05 related to footwear.
Additionally, on 29 August 2025, Bulletin B.SNICE 006/2025 was published on the website of the National Foreign Trade Information Service (“SNICE”, for its acronym in Spanish). It clarifies that the amendment to the Decree exclusively modifies Annex I of the IMMEX Decree, emphasising the inclusion of the table and the tariff codes of headings 64.01 to 64.05 of the TIGIE, which refer to finished footwear.
- The rest of the IMMEX Decree remains unchanged.
- The paragraph in Annex I related to goods from Chapters 17, 18, and 21 was not repealed and, therefore, remains valid and applicable under the same terms.
Therefore, it is important to reiterate that the tariff codes related to sugar, alcohols, textiles and apparel, clothing, mattresses, and comforters were already included in Annex I of the IMMEX Decree. This means that the temporary importation of these goods under the IMMEX Programme was already prohibited. As a result of this new publication in the DOF, the restriction has now been extended to include finished footwear.
The amendments came into effect on 29 August 2025.
At Forvis Mazars, we have specialists in Foreign Trade and Customs, and we are at your disposal to assist with any questions or concerns regarding this matter.
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