Maquiladoras exploited duty-free imports without timely exports or proper oversight.
["Register as IMMEX company to import duty-free inputs", "Export finished goods within 18 months", "Maintain inventory control system", "Annual IMMEX report to SE"]
{"non_export": "Full duties + surcharges on non-exported goods"}
Mandatory Deadline: Ongoing
Affected HS Codes: ["ALL"]
Issuing Authority: Secretaría de Economía (SE), Mexico