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Which sectors can no longer use Decree 29-89 after the 2016 reform, and which products does the law exclude?

According to the cited documentsImporting machinery

After the reform introduced by Decree 19-2016, outside apparel/textiles and ICT, Decree 29-89 no longer grants the benefits of article 12 bis; the definition of 'productive activity' (art. 8 bis) is limited to industrial apparel and textile goods (Section XI of the Harmonized System, chapters 50-63). Article 2 excludes from the law altogether: coffee, cardamom, unhulled sesame, fresh bananas, cattle and beef, sugar and molasses, uncarded cotton, crude oil and timber in logs or boards. A manufacturer in any other sector must look to free zones or ZDEEPs.

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Sources

  • MINECO

    Texto del Decreto 29-89 con reformas

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