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What is the Free Zones Law (Decree 65-89) and who authorizes a free zone?

According to the cited documentsZones and parks

Congressional Decree 65-89, the Free Zones Law, defines a free zone as a physically delimited, planned and designed area of land subject to a Special Customs Regime, in which individuals or companies engage in producing or marketing goods for export or re-export and in providing services linked to international trade; free zones may be public or private and are guarded and controlled by the customs authority. The competent bodies are the Ministries of the Economy and of Public Finance: the Ministry of the Economy (MINECO) authorises or refuses the establishment and operation of free zones and the installation of their users, and the law empowers the tax administration (SAT) to verify and control the operation of persons certified under the promotion laws. The text published by MINECO, which incorporates amendments such as those of Decree 6-2021, directs applications from administering entities to the Directorate of Industrial Policy; today, MINECO's page for the Directorate of Trade and Investment Services (DISERCOMI) lists Decree 65-89 in its legal framework and publishes the certification requirements for users and for free-zone administering entities.

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Sources

  • MINECO

    Ley de Zonas Francas, Decreto 65-89

    mineco.gob.gtAccessed Aug 19, 2026Go to the source
  • MINECO

    Dirección de Servicios al Comercio y la Inversión

    mineco.gob.gtAccessed Sep 14, 2026Go to the source