Index to present a new IMMEX decree proposal

The National Council for the Export Manufacturing Industry (Index) has announced that it will present its proposal for a new decree governing IMMEX companies to Mexican President Claudia Sheinbaum in November.

“The goal is to ensure that Mexico has what it takes to participate in the next stage of global manufacturing,” said Humberto Martínez, president of Index, during the organization's 51st National Convention.

Through the IMMEX program, companies that manufacture goods for export or provide export-related services can temporarily import certain goods without paying the general import tax and, where applicable, anti-dumping duties or countervailing duties. These goods are used in the production of goods destined for export.

Enrique Morán, Index's president-elect for the 2027–2028 term, explained that the proposed decree seeks to strengthen compliance among IMMEX companies by providing more detailed, company-specific information to support government oversight.

He also said the proposal aims to renew the registration of IMMEX companies that meet established non-risk criteria. Meanwhile, a proposal to merge Value Added Tax (VAT) and Special Tax on Production and Services (IEPS) certification has been dropped, meaning both certifications will remain separate, as they were previously.

Morán added that Index had internally proposed implementing additional IMMEX programs. However, the initiative has not progressed due to the increased regulatory burden it would impose on companies providing services across multiple sectors.

The proposal also introduces several provisions not included in decrees issued by previous administrations. These include a framework to promote and integrate domestic sourcing, regulations specifically designed to strengthen oversight and prevent abuses, a single business registration file, and new provisions governing the Single Window for Foreign Trade.