Last updated: October 3, 2026
IMMEX and PROSEC are the two programs manufacturers in Mexico use most to lower the cost of imported inputs. They are not mutually exclusive: many plants use both. This guide explains what each one does and when to combine them.
IMMEX: temporary imports for export production
- Lets you import inputs, components and machinery temporarily without paying IGI duty while they are processed and exported.
- VAT on temporary imports is paid unless the company holds VAT and IEPS certification (tax credit) or guarantees the tax.
- Inputs must be returned or change regime within fixed periods (generally up to 18 months), tracked in Annex 24.
- Best when production is exported.
PROSEC: reduced duties by sector
- Sector Promotion Programs let you import certain inputs definitively at a preferential duty (often 0% or 5%), as long as they are used to make products in the authorized sector (for example automotive, electronics, electrical, machinery, textiles and others).
- Works whether the final product is sold in Mexico or exported.
- Requires registration with the Ministry of Economy and an annual report.
Why combine them: exports to the U.S. and Canada
USMCA limits duty deferral: when an IMMEX plant exports to the U.S. or Canada a product containing non-originating inputs, it must pay the duty on those inputs (with the adjustment the agreement allows). If the company also holds PROSEC, that payment is calculated at the PROSEC rate, usually much lower. That is why IMMEX plants exporting to North America usually register PROSEC too.
Quick summary
- You sell in Mexico: PROSEC (definitive import at reduced duty).
- You export outside North America: IMMEX.
- You export to the U.S. or Canada with inputs from Asia or Europe: IMMEX + PROSEC.
- Your product qualifies as USMCA-originating: check whether claiming origin beats relying on the programs.
Pedimentos that protect your programs
We apply IMMEX, PROSEC and USMCA on every pedimento with the right tariff code and unit, so your benefits are not lost in an audit. For plants with daily operations see our Corporate Program. Estimate the savings with our tax calculator.
Related guides: IMMEX Annex 24 · USMCA rules of origin · Mexico tariff classification · all trade guides
Which program fits your plant?
Request a proposal or call +1 (956) 717-4150, Monday to Friday, 9 AM to 6 PM Central.