Inputs under Decree 29-89 temporary admission and suspension period
- Importing machinery and inputs
- Importing machinery: duty and clearance
- Audited
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, but that extension does not appear in the articles extracted from the law - it is probably in the regulations - and remains to be verified.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Suspensión de tributos sobre insumos
- hasta 1 año
Caveat
Sources
Related records
- Import duty on industrial machinery
- Central American Common External Tariff brackets
- General range of the import duty and average applied tariff
- Customs valuation: the base for import taxes
- The four regimes of Decree 29-89 (maquila law)
- Article 12 bis benefits of Decree 29-89 for apparel/textiles and ICT
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.