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What regimes does Decree 29-89 (maquila law) offer and what does each consist of?

According to the cited documentsImporting machinery

Temporary admission period

1 year

In forceDecreto 29-89 art. 5 y 12

Article 5 of Decree 29-89 establishes four regimes: (1) Temporary Admission - receiving goods intended to be exported or re-exported within one year after processing or assembly, with suspension of import duty (DAI), import taxes and VAT; (2) Duty Drawback - reimbursement, after export, of the DAI, taxes and VAT paid on deposit (art. 13: the refund must be requested within 6 months of acceptance of the customs entry; art. 30: payment by check within 30 days of the request); (3) Duty-Free Replacement - for the indirect exporter, a franchise equal in value to the taxes paid, to replace raw materials and inputs (art. 14; the Ministry of Public Finance (MFP) must rule within 90 days, art. 31); (4) Total National Value Added - firms that export using 100% domestic or nationalized goods (they file the machinery import entry within 45 days, art. 35).

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  • Deadline to request drawback6 months from acceptance of the customs entry; check within 30 daysIn forceDecreto 29-89 arts. 13 y 30

Sources

  • MINECO

    Texto del Decreto 29-89 con reformas

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