Official Publication of Cancelled IMMEX Programs by the Ministry of Economy (IMMEX Decree)

As of September 29, 2026, the General Directorate of Trade Facilitation and Foreign Trade of the Ministry of Economy published, through the Official Gazette of the Federation (DOF), the Notice formalizing the definitive cancellation of various Programs of the Manufacturing, Maquiladora, and Export Services Industry (IMMEX), pursuant to Articles 25 and 29 of the IMMEX Decree.

The main highlights of this official publication are:

1. Regulatory Framework and Grounds for Cancellation

The resolution applies to economic entities that irrevocably lost the benefits of the scheme due to failure to cure their operational or administrative non-compliances:

• Failure to Submit the Annual Operations Report: Omission in submitting the electronic report corresponding to the 2025 fiscal year within the statutory deadline, which expired on the last business day of May.
• Non-Compliance with Tax and Operational Requirements: Failure to satisfy the conditions set forth in Article 11, Section III of the Decree, such as maintaining an active e.firma (advanced electronic signature), active RFC (Taxpayer ID) status at registered locations, a positive tax compliance opinion (Art. 32-D of the CFF), and not being listed on the final lists of Articles 69 and 69-B of the CFF.

2. Background and Administrative Process

This publication represents the final phase of the administrative procedure carried out by the enforcement authority:

• Prior Suspension Stage: On June 30, 2026, the initial list of suspended programs was published, granting the statutory period to resolve discrepancies or submit the missing report.
• Definitive Cancellation Effect: Having elapsed the statutory grace period without rectifying their status by the last business day of August, the cancellation of these programs took automatic effect on September 1, 2026.

3. Operational Repercussions and Foreign Trade Impact

For the permit holders listed in the notice, this measure has direct consequences on their customs operations:

• Loss of Temporary Importation Privileges: Inability to continue introducing raw materials, inputs, or machinery into Mexico under the temporary duty-deferred regime.
• Mandatory Inventory Regularization: Obligation to process the return abroad or change of customs regime to definitive import for all goods remaining in Mexican territory within the timeframes established by the Customs Law.

Summary of Operational Impact

Visit the following link to view the full notice and the list of cancelled program titles and numbers:

https://dof.gob.mx/nota_detalle.php?codigo=5799781&fecha=29%2F09%2F2026#gsc.tab=0