Under article 12 bis, subparagraph g) of Decree 29-89, local purchases of inputs and services for the qualified activity (apparel/textiles and ICT) are not subject to VAT, and article 36 ter extends VAT-free treatment to co-exporters and local inputs. The suspension of import taxes on inputs lasts up to one (1) year from acceptance of the import customs declaration or of the FAUCA (art. 12). The text in force, as amended by Decree 19-2016, contains no extension clause: the extension "once only and for up to an equal period" appears solely in the original 1989 text.
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- Temporary-admission period for inputs (art. 12)
Up to 1 year from the customs declaration or FAUCA
Art. 12 Decree 29-89 as amended by art. 6 Decree 19-2016Decreto 19-2016; texto consolidado SAT - Extension under the text in force
Not provided for
Consolidated text 2026Decreto 19-2016 y texto consolidado SAT vs