- country
- Mexico
- incentives
- Authorization from the Secretaria de Economia letting a Mexican entity temporarily import raw materials, components, machinery and equipment to manufacture/transform/repair goods for export without paying import duties during temporary stay; with a separate IVA/IEPS (VAT) certification, temporarily imported inputs and fixed assets are not subject to VAT. Modernization 'IMMEX 4.0' was announced under Plan Mexico on 13 Jan 2025 (digitalization, import substitution, ~50% reduction in authorization/startup times by unifying the IVA/IEPS certification with IMMEX authorization). Compliance has tightened sharply, with 600+ programs suspended in 2025.
- zone type
- free_zone