What Is a Mexican Pedimento? Structure, Fields, and Compliance Guide
How to read a Mexican customs declaration, how customs value is calculated, and why every line item ties to Anexo 24 and Anexo 31.
Independent editorial resource
IMMEX Risk & Data Reconciliation validation library
Thirty practical articles on IMMEX risk, Mexico import readiness, Anexo 24/31, pedimento reconciliation, and ERP/WMS/broker mismatches.
This validation-phase library positions ammex.org.mx as an IMMEX Risk & Data Reconciliation Resource for cross-border manufacturers. It is educational only and is not legal, tax, customs, accounting, brokerage, or government guidance.
The core theme is simple: many IMMEX problems begin when ERP, warehouse records, broker files, pedimentos, Anexo 24, Anexo 31 / SCCCyG, export discharge records, and tax documentation do not tell the same story.
Validation-phase articles
IMMEX risk, import readiness and reconciliation checks
Mexican Pedimento Codes Explained: A1, IN, RT, V1, AF, and F4
Complete operational guide to Anexo 22 Apéndice 2 regime codes, 18-month deadlines, and regime changes.
Virtual Pedimentos (V1) Explained: IMMEX-to-IMMEX Transfers Without Crossing the Border
How mirror V1 pedimentos work, the 0% VAT rule, and the materiality folder required to survive SAT compulsas.
Consigned Tooling, Molds, and Machinery Under IMMEX: AF Pedimentos & Ownership Protection
How US OEMs place customer-owned molds and machinery inside Mexican factories without losing legal title.
PROSEC and Regla Octava Explained: Tariff Relief for Non-USMCA Inputs in Mexico
How Sectoral Promotion Programs and Rule 8 (Chapter 98) permits reduce Mexican MFN import duties to 0%–5%.
USMCA Article 2.5 & IMMEX Duties: Why Chinese Inputs Face Mexican Tariffs
How the USMCA duty deferral restriction and "lesser of" formula work, plus USMCA origin vs Section 301 substantial transformation.
The 5 IMMEX Modalities Explained: Industrial, Services, Shelter, Outsourcing, and Holding
Article 3 modalities compared, including Annex 3.2.2 Services (3PL, kitting, repair) and Shelter structures.
COVE, VUCEM, Manifestación de Valor & Anexo 22 Identifiers on a Mexican Pedimento
Where IVA certification shows on a pedimento (CI + Payment Method 21) and what IM, TL, PS, C1, EN, and V1 identifiers mean.
IMMEX Explained in Simple Terms: Temporary Import Is a Tracking Obligation
Why the IMMEX benefit is a deferral you have to earn back with records, not a discount.
IMMEX Risk Map: Where Cross-Border Manufacturers Usually Get in Trouble
The seven handoffs where operations break, and how to spot which one is leaking.
Before Shipping to Mexico: IMMEX, IOR, RFC, Padrón, and NOM Questions to Ask
Do not release the goods until you can name who imports them and how they enter.
Mexico Importer of Record Explained for IMMEX-Related Shipments
Why the party that booked the freight is not automatically the Mexican importer.
IMMEX vs Shelter Manufacturing: What Foreign Companies Should Clarify First
A shelter can carry the program, but it cannot own your inventory accuracy.
IMMEX vs Maquiladora: What Changed and What Still Matters
Mostly the same thing, one official name — and where the vocabulary still trips up contracts.
Anexo 24 Explained in Plain English: Inventory Control for IMMEX Operations
The running balance that proves your imports became exports, and why it drifts.
Anexo 31 Explained: Why VAT/IEPS Credit Balances Matter for IMMEX
A careful, non-advisory look at the credit and guarantee control behind the certification.
Anexo 24 vs Anexo 31: Why Your Inventory and Tax Credit Records May Not Match
Two records answering different questions, and how to reconcile them without a fight.
ERP, Warehouse, Broker, and Anexo 24 Mismatch: A Practical IMMEX Scenario
Five systems, one part, five numbers — traced back to the real root cause.
Pedimento Reconciliation for IMMEX: What to Check Before the Numbers Drift
Reconcile pedimentos at the line, not the header, before the gaps add up.
Temporary Imports Not Discharged Under IMMEX: What the Risk Usually Means
How to reconstruct an undischarged balance calmly before someone asks about it.
BOM Changes and IMMEX Risk: When Engineering Updates Break Inventory Control
How a routine BOM revision quietly desyncs your inventory control.
Scrap, Mermas, and Waste Under IMMEX: Why Production Losses Need a Data Trail
You do not need zero scrap; you need scrap with a record tied to the import.
IMMEX Checklist for CFOs: Questions Before Relying on Temporary Import Benefits
The benefit is a position you have to be able to defend on demand.
IMMEX Checklist for Warehouse Managers: Inventory Records That Must Not Drift
The warehouse is the first witness; its receipt becomes the evidence.
IMMEX Checklist for ERP Teams: Part Numbers, BOMs, Units, and Broker Data
For IMMEX, your master data is the reconciliation.
China Supplier Shipping Components to a Mexican IMMEX Factory: 12 Risks to Check
DDP and the factory's program do not make import responsibility disappear.
U.S. Manufacturer Shipping Parts to Mexico Under IMMEX: Pre-Shipment Checklist
Crossing into Mexico is a separate import event, even for an urgent shipment.
IMMEX for Electronics Assembly: Inventory, NOM, and Export-Discharge Questions
High SKU count, fast BOMs, NOM sensitivity, and rework — all at once.
IMMEX explicado sin lenguaje legal: importación temporal, control y retorno
Por qué la importación temporal es una cuenta abierta que hay que cuadrar, no un descuento.
Anexo 24 explicado: control de inventarios para empresas IMMEX
El saldo en movimiento que demuestra que tus importaciones se volvieron exportaciones.
Anexo 31 explicado: SCCCyG, créditos, garantías y saldos para IMMEX
Una mirada cuidadosa y no asesora al control de créditos y garantías de IVA/IEPS.
Anexo 24 vs Anexo 31: por qué los saldos no siempre coinciden
Dos registros que responden preguntas distintas y cómo conciliarlos sin pelear.
Pedimentos y descargos IMMEX: checklist para detectar diferencias
Concilia por partida, no por encabezado, antes de que se acumulen las diferencias.
Diferencias entre ERP, almacén y Anexo 24: escenario práctico IMMEX
Cinco sistemas, una pieza, cinco cifras — rastreadas hasta la causa de raíz.
Mermas, scrap y desperdicios en IMMEX: cómo evitar saldos difíciles de explicar
No necesitas cero scrap; necesitas scrap con registro ligado a la importación.
Checklist IMMEX para responsables de almacén
El almacén es el primer testigo; su recibo se vuelve la evidencia.
Antes de importar a México: RFC, padrón, importador y ruta IMMEX
No liberes la mercancía hasta poder decir quién la importa y cómo entra.
Riesgo de suspensión o revisión IMMEX: qué revisar primero
Reconstruye tu expediente de forma ordenada antes de que alguien lo pida.