What is RFE (Recinto Fiscalizado)?
Mexico's RFE program creates duty-free zones for storage and processing. Learn how it compares to other options and whether a US-based alternative might work better for your business.
How the RFE Program Works
RFE (Recinto Fiscalizado Estratégico) is Mexico's strategic bonded enclosure program—essentially a Free Trade Zone within Mexican territory. It allows companies to store and process goods without paying Mexican import duties.
Unlike IMMEX, which is a tax program that follows your company, RFE is tied to a specific physical location. Goods inside an RFE are considered outside Mexican customs territory until they officially enter Mexican commerce.
What Can You Do in an RFE?
- Storage: Hold inventory indefinitely without paying duties
- Assembly: Combine components into finished products
- Kitting: Package products together for retail or distribution
- Labeling: Add Mexican-compliant labels and documentation
- Quality Control: Inspect and test products before distribution
- Distribution: Ship to Mexican customers (duties paid at exit) or re-export
Where Are RFE Zones Located?
RFE facilities must be in locations approved by SAT (Mexico's tax authority). Major RFE zones exist near border crossings, ports, and industrial centers like Nuevo Laredo, Manzanillo, and Lázaro Cárdenas. Setting up a new RFE requires significant investment in approved infrastructure.
RFE Program Benefits
For the right operation, RFE offers valuable duty deferral and logistics benefits.
Duty Deferral
Goods can be stored indefinitely without paying import duties until they enter Mexican commerce.
Value-Added Operations
Perform assembly, kitting, repackaging, labeling, and light manufacturing within the zone.
Export Flexibility
Re-export goods to other countries without ever paying Mexican duties.
Physical Free Zone
Dedicated, bonded facility with customs oversight—your inventory stays secure.
The RFE Reality Check
RFE isn't for everyone. Here are the hurdles you'll need to clear.
6-12 Month Setup
RFE authorization requires extensive government review and can take 6-12 months or longer.
Complex Application
Detailed business plan, facility specifications, security protocols, and financial requirements.
Location Restrictions
RFE zones must be in designated areas approved by Mexican customs (SAT).
Ongoing Audits
Regular SAT inspections and inventory audits to maintain RFE status.
Compliance Staff
Requires dedicated compliance personnel to manage reporting and customs requirements.
High Entry Barrier
Significant capital investment required for facility and security infrastructure.
Same Benefits, Less Hassle: Laredo FTZ
Why navigate Mexican RFE bureaucracy when you can get the same benefits on the US side? Our Laredo Foreign Trade Zone offers duty-free storage just 3 hours from Monterrey—without the compliance headache.
- Operational in days, not months
- No Mexican government approval needed
- No facility investment required
- No SAT audits or compliance burden
- Same duty deferral benefits
- 3 hours from Monterrey
RFE vs. Laredo FTZ
RFE Program Questions
RFE stands for 'Recinto Fiscalizado Estratégico' (Strategic Bonded Enclosure). It's Mexico's version of a Foreign Trade Zone—a physically designated area where goods can be stored, processed, and re-exported without paying Mexican import duties. Think of it as a duty-free bubble within Mexico.
IMMEX is a tax program that applies to your company's operations—you can import duty-free anywhere in Mexico as long as you export the finished goods. RFE is a specific physical location (a bonded zone) where goods can be stored and processed duty-free. Companies often use RFE for storage and distribution, while IMMEX is for manufacturing.
RFE is typically used by large distributors or manufacturers who need to store significant inventory in Mexico for extended periods, perform value-added operations, and then distribute to Mexican customers or re-export. It's best suited for companies with high volume and long-term Mexico presence.
Setting up an RFE operation typically takes 6-12 months minimum. This includes finding an approved facility, completing the extensive application process, passing SAT inspections, and implementing the required inventory control systems. Complex applications can take longer.
RFE operations require significant ongoing investment: facility costs (rent or ownership of approved space), security infrastructure, compliance personnel, inventory management systems (similar to IMMEX Annex 24), and regular audit preparation. These costs can be substantial for smaller operations.
Yes. If you're shipping goods from the US to Mexico, you can store them in a US Foreign Trade Zone (like our Laredo FTZ) instead. You get similar duty deferral benefits—store indefinitely, duty-free—without the Mexican compliance burden. When your customer needs the goods, we ship to Mexico (3 hours to Monterrey), and they clear customs on their end.
Ready for a simpler solution?
Skip the RFE complexity. Store duty-free in our Laredo FTZ and ship to Mexico when you're ready.