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If I don't locate in a free zone or a ZDEEP, is there another regime for exporters?

According to the cited documentsZones and parks

Yes. Decree 29-89 (the Maquila Law) establishes a temporary admission regime for exporters operating outside free zones and ZDEEPs, administered by the Ministry of the Economy (MINECO) and the tax authority (SAT). FUNDESA publishes the decree and its amendments.

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Sources

  • FUNDESA

    Decreto 29-89, Ley de Maquila y reformas

    fundesa.org.gtAccessed Aug 19, 2026Go to the source