MX
general
Effective 2026-01-01Mexico tightens IMMEX programme and relabelling rules
From 1 January 2026, Mexico requires deeper traceability for goods entering under IMMEX (maquila) and bans transhipment-style relabelling for textiles and apparel without substantial transformation.
SAT and SE jointly tightened IMMEX:
- Annexes 2 and 3 expanded with full BOM-level traceability required
- Textile and apparel (HS 50-63, 64) excluded from simple relabel-and-re-export
- Foreign-origin inputs must clear customs as imports if not value-added
- Stricter de-listing rules for unauthorised diversions
USMCA-origin verifications also tightened to align with US/CA labor value content audits. Sellers using Mexico as a re-export hub to the US should re-evaluate compliance.