What did Decree 19-2016 change in the maquila and free-zone incentives?

The Emergency Law for the Conservation of Employment (Decree 19-2016) was passed as a matter of national urgency by 112 votes to 10 and took effect on 31 March 2016. It responded to Guatemala's commitments at the WTO to eliminate export subsidies. It confined the benefits of Decrees 29-89 and 65-89 to two sectors under the amended text of Decree 29-89: (a) apparel and textiles and (b) export ICT services to non-residents (call or contact centres, software development, digital content), while confirming the income-tax exemption for up to 10 years and the temporary suspension of duties. It also abolished the commercial-user category (marketing/re-export) in free zones. An investor outside those two sectors has no access to these regimes today, except for the activities reopened in free zones by Decree 6-2021.