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What are the steps to open an apparel factory in Guatemala?

According to the cited documentsAdviser timelines: not publishedTo be confirmedSetting up a plant

Statutory deadline, 29-89 qualification

≤30 days for the opinion + ≤15 days for the resolution

Decree 29-89 arts. 21-22, consolidated textPortal SAT

The manual orders the process in eight steps: (1) choose municipality and model, own building, park lease, ZDEEP or free zone; (2) incorporate an S.A. and register it with the Mercantile Registry, the tax authority (SAT) and social security (IGSS) (advisers cite ~2–3 weeks for mercantile registration); (3) qualify under Decree 29-89 at the Ministry of the Economy (MINECO), statutory ≤30 days for the opinion plus ≤15 days for the resolution (arts. 21-22), 30–45 business days per adviser; (4) environmental instrument at the Ministry of the Environment (MARN) per the listed-activities schedule of Governmental Accord 137-2016, license issued and delivered within ≤5 days of the approving resolution (art. 60); (5) power connection (EEGSA in the southern corridor) and water (well with municipal license plus MARN); (6) import machinery and inputs under temporary admission, with import duty (DAI) and VAT suspended for one year; (7) hire and run payroll at the CE1/CE2 maquila minimum plus employer charges; (8) export to the United States duty-free by meeting the CAFTA-DR yarn-forward rule.

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  • Environmental license delivered after resolution≤5 daysAG 137-2016 art. 60, 2016 textAG
  • Temporary admission (DAI and VAT suspension)1 yearDecree 29-89 art. 12 in forcePortal SAT

Sources

  • Decreto 29-89

    Texto consolidado publicado por SAT

    portal.sat.gob.gtAccessed Aug 22, 2026Go to the source
  • Acuerdo Gubernativo 137-2016 con reformas

    Acuerdo Gubernativo 137-2016 con reformas a 2018

    importlicensing.wto.orgAccessed Aug 22, 2026Go to the source
  • Concilia

    Beneficios Ley de Maquila Guatemala 2026

    concilia.com.gtAccessed Aug 19, 2026Go to the source
  • Vesco

    Pasos para abrir una S.A. en Guatemala

    vescco.taxAccessed Aug 19, 2026Go to the source