Programs August 14, 2026
VAT and IEPS certification: the credit that decides an IMMEX operation's cash flow
Holding an IMMEX program doesn't exempt you from VAT on temporary imports. The three ways out — pay and recover, guarantee, or certify — what SAT really looks at, how the Annex 31 credit account works, and when certification isn't worth it.
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Programs July 31, 2026
Annex 24: the inventory control that holds up your IMMEX program
IMMEX lets you import temporarily without paying duties. The trade-off is proving, line by line, that everything that came in went out. What Annex 24 is, what it must contain and what breaks first.
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