USMCA + IMMEX layering creates the most tariff-efficient cross-border manufacturing structure in North America. USMCA provides U.S.-side preferential rates and Section 122 exemption; IMMEX provides Mexican-side input duty deferral and procedural simplification. Coordinating both programs simultaneously yields maximum benefit.
This guide covers USMCA + IMMEX Layering Deep Dive.
For SMB importers, the practical implementation depends on volume, sector, and forward-pricing decisions.
What each program provides
USMCA: U.S.-side preferential rates plus Section 122 exemption. IMMEX: Mexican-side input duty deferral plus simplified Mexican customs procedures.
Coordination requirements
Mexican-side accounting must align with U.S.-side documentation. Supplier certifications must support both programs simultaneously.
Common layering errors
IMMEX-eligible inputs that fail USMCA RVC; supplier certifications that meet IMMEX but not USMCA; manufacturer-of-record questions.
Documentation pattern
Master file linking IMMEX certification, USMCA Certificate of Origin, supplier certifications, BOM analysis, and Mexican-side production records.
Frequently asked questions
When does this apply?
See the section above on scope. Most relevant for SMB importers with cross-border or FTA-related operations.
What documentation is required?
Standard CBP Form 7501, supplier certificates where origin is claimed, BOM analysis for complex products. We review documentation as part of typical engagements.
How long does this take?
Simple cases 1-2 weeks; complex cases 4-12 weeks. Most engagements run 2-6 weeks.
What does this cost?
Initial assessment $3,500-$8,500 fixed-fee. Ongoing retainer $2,000-$6,000/month for active operations.
How do I get started?
Book a 15-minute scoping call. We confirm fit and scope before any engagement letter.
Get started
Book a 15-minute scoping call to discuss your situation.