According to the cited documentsExtension of the term: no direct sourceTo be confirmedImporting machinery
Under article 12 of Decree 29-89, a qualified exporting or maquila company obtains suspension of import duty (DAI), import taxes and VAT on raw materials, semi-finished and intermediate products, materials, containers, packaging and labels, as listed in the qualification resolution of the Ministry of the Economy (MINECO), for up to one year from acceptance of the Customs Import Declaration or of the Central American Single Customs Form. Secondary summaries state that the term is extendable once for an equal period if requested 30 days in advance.
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- Tax suspension on inputs
Up to 1 year
In forceDecreto 29-89 art. 12