On June 30, 2026, the Mexican Ministry of Economy (“SE”) published the list of companies whose IMMEX Programs were suspended for failing to file the Annual Foreign Trade Operations Report (“RAOCE”) for fiscal year 2025.
Pursuant to Article 25 of the IMMEX Decree, companies operating under an IMMEX Program must annually file with the SE, no later than the last business day of May, a report reflecting their total sales and exports for the immediately preceding fiscal year. Failure to timely file the RAOCE results in the suspension of the IMMEX Program.
Last Opportunity
Companies included in the list of suspended Programs have until August 31, 2026, to file the RAOCE for fiscal year 2025 and remedy the suspension. Once the report is filed, the SE will lift the suspension within the following 2 business days.
If the RAOCE is not filed within such period, the IMMEX Program will be permanently cancelled as of September 1, 2026.
What Information Should the RAOCE Reflect?
In addition to ensuring timely filing, companies should verify that the information reported is consistent with their operations during 2025.
Among other requirements, IMMEX companies must annually conduct export sales exceeding USD $500,000, or alternatively, export at least 10% of their total sales.
Accordingly, we recommend verifying that the sales and export amounts reported in the RAOCE are consistent with the company’s foreign trade operations.
At Cuesta Campos, we can assist companies in complying with the applicable IMMEX requirements and obligations.
Contact
Alejandro Martínez
amartinez@cuestacampos.com
Ana Victoria Parra
vparra@cuestacampos.com
THE ABOVE IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS WITH REGARD TO THE SUBJECT MATTER. THIS DOCUMENT ONLY REFERS TO THE APPLICABLE LAW IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO ENSURE ACCURACY, NO RESPONSIBILITY CAN BE ACCEPTED FOR ERRORS OR OMISSIONS. THE INFORMATION CONTAINED HEREIN SHOULD NOT BE RELIED ON AS LEGAL, ACCOUNTING OR PROFESSIONAL ADVICE BEING RENDERED.
