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These are the physical transfers of temporarily imported goods carried out by companies registered with the IMMEX program. However, the transfer of domestic or permanently imported goods is also possible, provided that the goods are sold by a domestic supplier to a foreign resident, and delivery within Mexico is made to a company with an IMMEX program.

These transactions can be carried out at a VAT-exempt rate or at a 0% rate, depending on the scheme used. Another advantage is that transfers can be made weekly or monthly.

I. When the sale of goods temporarily imported by a company with an IMMEX program is carried out between residents abroad and the transfer of the merchandise is carried out in the territory to another company with an IMMEX program. II. When the sale of temporarily imported merchandise carried out by a company with an IMMEX program is to a resident abroad and the delivery of the merchandise is in Mexican territory to another company with an IMMEX program; III. When the sale of temporarily imported merchandise is carried out between two companies with an IMMEX program and the delivery of the merchandise is within national territory; IV. When the sale of domestic or definitively imported merchandise is made by a national supplier to a resident abroad and the delivery of the merchandise is made within national territory to a company with an IMMEX program; and V. When the sale of foreign merchandise is carried out by the person who has authorization to allocate merchandise to the strategic bonded warehouse regime to a company with an IMMEX program and the transfer of the merchandise is in national territory.

When a sale is made by a company with an IMMEX program or between foreign residents, the IMMEX program number being transferred, as well as the acquirer's IMMEX program number, must be included in the "Tax Legends" section of the CFDI (electronic invoice) or noted in the equivalent document issued. Likewise, the applicable rule (from the current General Rules of Foreign Trade) governing the transaction must be indicated in the CFDI or equivalent document.

Virtual operations fall under the temporary regime, and these goods are considered to be subsequently exported from Mexico. Therefore, they are subject to the following time limits: I. 6 months, when the transfer is made through a sale from a foreign resident, from an IMMEX company to a foreign resident, or from one IMMEX company to another; II. 18 months, when the transfer is made through a sale from a national supplier to a foreign resident with delivery to a company with an IMMEX program; and III. 36 months, when the company receiving the goods, in addition to having an IMMEX program, is registered in the Authorized Economic Operator (AEO) Certification Scheme.