Free Trade
Zones/Warehouses
The "ZOLIC" free trade zone at Puerto Santo Tomas de Castilla, adjacent
to Guatemala's principal port on the Atlantic coast, the Grupo Zeta Free
Zone located in the town of Palin near Guatemala city and ZOFRACSA,
headquarters are located at 7 Avenida 14-44, Zona 9, Edificio La Galeria
4to. Nivel. Tel (502) 331-6102 and Fax: (502) 332-4011, offer exemption
from payment of all duties and taxed (except employer social security
contributions).
Legislation passed in 1989 allows the establishment of privately
incentives for manufacturing companies (draw back) and other export
oriented industries whenever located.
Special
Import Provisions
Decree 29-89, Guatemala's 1989 Drawback and Export Promotion Law, allows
duty and tax free entry of raw materials, intermediate products,
packaging and labels used for the production or assembly of merchandise,
which is slated to be exported to markets outside of Central America.
The law allows a single business to qualify as a stand-alone free trade
zone anywhere in the country.
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