Last updated: October 3, 2026
Every company with an IMMEX program must run an automated inventory control system with the minimum data set out in Annex 24 of Mexico’s General Foreign Trade Rules (based on article 59 of the Customs Law and rule 4.3.1). It is how you prove to SAT what came in temporarily, what was transformed, what has already left and what is still pending return.
What Annex 24 tracks
- Inbound: each temporary import by pedimento, with its tariff classification, quantity, unit of measure and value.
- Outbound and discharges: exports and returns that discharge what was imported.
- Balances pending return and their deadlines.
- Scrap, waste and regime changes.
The deadlines it watches
- Inputs and raw materials imported temporarily: up to 18 months to return them or change their regime.
- Machinery and equipment: longer periods, depending on the type of asset.
- Each pedimento must be recorded in the system within a short window (currently 48 hours).
An input that is not returned in time is considered illegally in the country, with omitted duties, surcharges and penalties.
Where the errors start: on the pedimento
Annex 24 is fed by the pedimentos. The most common discrepancies come from the customs broker, not the warehouse:
- The same part number declared under different tariff classifications on different pedimentos.
- Inconsistent units of measure (pieces on the invoice, kilograms on the pedimento).
- Generic descriptions that cannot be tied back to the part number.
- Returns declared with quantities that do not match the bill of materials.
Annex 24 and Annex 30
Companies with VAT and IEPS certification also run Annex 30, the system that controls the tax credits and guarantees of that certification. If Annex 24 is wrong, Annex 30 is wrong too, and that puts the certification renewal at risk.
Pedimentos aligned with your inventory control
For IMMEX plants we work from a part-number catalog with each item’s tariff classification and unit of measure, so every pedimento matches your Annex 24. It is part of our Corporate Program, together with the monthly operations report. See also IMMEX logistics.
Related guides: IMMEX vs PROSEC · Mexico tariff classification · importing from China into Mexico · Carta Porte
Does your IMMEX plant need pedimentos that reconcile?
Request a proposal or call +1 (956) 717-4150, Monday to Friday, 9 AM to 6 PM Central.