LAW No. 1064
ON THE MAQUILA EXPORT INDUSTRY
THE CONGRESS OF THE PARAGUAYAN NATION
SANCTIONS WITH THE FORCE OF LAW:
CHAPTER I
THE MAQUILA INDUSTRY
Article l: The purpose of this law is to promote the establishment and regulate the operations of
maquila business industrial enterprises whose line of business, in whole or in part, carries out industrial
processes or services incorporating labor and other national resources for the transformation,
elaboration, repair or assembly of merchandise of foreign origin temporarily imported for said purpose,
subsequently to be reexported, in the performance of a contract signed with a business whose address is
abroad.
Article 2: For the purpose of this Law, the following terms shall have the meaning assigned herein:
a.
Maquila Business: A business established specifically to carry out Maquila Export Programs or
an already established business directed at the national market, with idle capacity in its
installations and for which a Maquila Program is approved.
b.
Maquila Program: That which in detail contains the description and characteristics of the
industrial process or service, schedules of imports, production, exports, employment generation,
percentage of value added, percentage of loss and wastage, period of time the program shall
cover and other data that may be established in the pertinent regulations.
c.
Maquila Export Contract: The agreement reached between the Maquiladora Enterprise and an
Enterprise with a foreign business address, by which an industrial process, or a service in
support of the latter, is contracted for the purpose of the transformation, elaboration, repair or
assembly of foreign merchandise to be imported temporarily and subsequently reexported,
providing the raw materials, inputs, machinery, equipment, tools, technology, guidance and
technical assistance, in accordance with the modality the parties freely establish.
d.
Import-Maquila: The temporary entry into national territory, with import duties waived, of
machinery, equipment, tools, and other production goods, as well as raw materials, inputs, parts
and pieces for carrying out the Maquila Programs and their subsequent exportation or reexportation.
e.
Export-Maquila: The exit from national territory of the merchandise or goods manufactured by
the maquila business industries in accordance with the authorized program and with the use of
the raw materials, inputs, parts and pieces temporarily imported, whose value has been
increased through the contribution of national labor, raw materials and other natural resources.
________________________________________________________________________________
Translators Note: The Spanish terms, maquila, maquiladora, now in common use in the English
language, mean: assembly, assembly plant.
f.
Re-export-Maquila: The exit from national territory of those production goods, such as
machinery, tools, equipment, and others which have not undergone transformation or increased
in value, which had been temporarily imported to carry out the Maquila Export Programs.
g.
Sub-maquila: A complement to the productive process of the activity that is the object of the
program, which is to be later reintegrated to the maquiladora that contracted the service, for its
subsequent exportation.
h.
Maquila by Idle Capacity: That enterprise, physical or juridical person, established and
directed at production for the national market, that is approved, under the terms of this Law, for
a Maquila Program.
i.
Maquila Business Industries with a Shelter Program: Enterprises for which Maquila
Programs are approved that serve to carry out export projects on behalf of foreign companies
which facilitate the technology and the productive material, without their direct intervention in
operations.
j.
C.U.T.1 Single Transaction Center, incorporated to the National Council of Maquila Export
Industries, in which the different institutions involved in the administration of the Maquila
Business Industries are represented; Ministry of Finance, Ministry of Industry and Commerce,
General Customs Office, National Administration of Navigation and Ports, Central Bank of
Paraguay, Office of Statistics and Census, Institute for Social Security and others that may be
needed for a unified, agile and quick dispatch of the applications presented by these enterprises.
Article 3: Those who may avail themselves of the benefits granted under this Law are; physical or
juridical persons, whether national or foreign, with a business address in the country, qualified to carry
out acts of commerce.
Article 4: Approval for a Maquila Export Program and other permits corresponding to the system shall
be granted by Joint Ministerial Resolution to be signed jointly by the Ministers of Industry and
Commerce and Finance, channeled through the National Council for the Maquila Export Industries
(CNIME2) . For the purpose of the Law, the phrase, "approved by CNIME", will implicitly bear the
meaning of, the joint ministerial resolution by Finance and Industry and Commerce.
CHAPTER II
THE NATIONAL COUNCIL FOR
THE MAQUILA EXPORT INDUSTRY
Article 5: A National Council for the Maquila Export Industry, CNIME, is to be created as the
Advisory Body to the Ministries of Industry and Commerce, and Finance, composed of the following
members named by the Executive Branch from proposals presented by the respective governmental
departments:
a.
A representative of the Ministry of Industry and Commerce.
b.
A representative of the Ministry of Finance.
____________________________________________
1
T.N. lnitials from the Spanish, Single Transaction Center
2
T.N. lnitials from the Spanish, will be used throughout.
c.
A representative of the Central Bank of Paraguay.
d.
A representative of the Technical Planning Secretariat for Economic and Social Development.
e.
A representative of the Ministry of Foreign Affairs.
The CNIME may invite to its sessions representatives of other governmental departments or entities of
the Public Administration, as well as representatives of Departments (States/Provinces) or
Municipalities or institutions or organizations from the public and private sectors when considered as
being in the best interest to better fulfilling its objectives.
The CNIME shall be presided by the representative of the Ministry of Industry and Commerce.
Likewise, each institution shall have an official representative and an alternate.
The members of the Council must be qualified to exercise said positions and shall not receive
remuneration for these functions.
Article 6: The CNIME shall have the following functions:
a.
To formulate and evaluate the general and area guidelines, the policies for the promotion and
operation of the Maquila Business Industries and to establish the strategies to be followed for
the purpose of achieving the maximum integration with the system of national raw materials
and inputs through subcontracting, and to support the process of assimilation and adaptation of
technologies to be incorporated by these enterprises.
b.
To evaluate, issue preliminary opinions and communicate these to both Ministries in order for
them to grant their authorization by Resolution in the following cases:
1.
a.
b.
c.
d.
All the permits corresponding to these enterprises:
Program of activities.
Initial permission for the importation of machinery and equipment.
Permission for the importation of raw materials and inputs needed for production.
Permission to modify, expand, reduce, suspend or cancel the Maquila Program.
2.
The transfer of machinery, tools and equipment between enterprises with duly authorized
programs.
3.
The transfer of machinery and equipment by the maquila business enterprises to non-maquila
business producers who are their suppliers.
c.
To establish a Registry for the applications and the records of authorizations granted.
d.
To hand down opinions on matters related to the Maquila Export Industries that are not foreseen in
the preceding clauses.
e.
To coordinate the actions of all the institutions involved in the dealings with the maquila business
enterprises.
Article 7: The National Council for Maquila Export Industries shall meet at least once a month. The
president may convene an extraordinary session when deemed pertinent or upon written request by any
of its members.
Article 8: The Executive Secretariat of the CNIME shall be exercised by a representative proposed by
the Ministry of Finance and shall be in charge of applying everything established in this Law and its
Regulations, as well as the administrative dealings with regard to the Maquila Export Industries. The
Secretary must be a professional with a university degree, Lawyer and/or Economist, qualified to
exercise said position and shall receive the remuneration agreed upon for the position in the Nation's
General Budget.
CHAPTER III
MAQUILA PROGRAMS
Article 9: A Single Transaction Center, incorporated to the CNIME, is to be established to facilitate the
quick processing of the different applications, permits and registrations relative to these enterprises.
Article 10: Parties interested in a Maquila Program must present to the CNIME an application for
approval, accompanied by the Maquila Contract or the Letter of Intent, in the manner established for
this purpose in the regulations.
Article 1l: If the application is solely accompanied by a Letter of Intent of the Maquila Business
enterprise and the foreign enterprise, they shall have a term of 120 days to present the Maquila
Contract, starting from the date of the resolution that approves the Program, which shall be conditioned
upon the presentation of the Contract and the verification of consistency with regard to the Letter of
Intent. Non presentation of this Contract, within the term established will lead to the lawful expiration
of the agreed upon approval.
CHAPTER IV
IMPORTS
Article 12: Those with approved or extended Maquila Programs who have their respective Contract
registered, may temporarily import under the terms of the Contract and in accordance with this Law and
its Regulations, the following merchandise:
1.
Raw materials and inputs needed for production and its exports.
2.
Machinery, devices, instruments and spare parts for the productive process, laboratory,
measurement and product testing equipment and that which is required for quality control, for the
training of personnel, as well as equipment for the administrative development of the enterprise.
3.
Tools, equipment and industrial security accessories and products necessary for the prevention and
control of environmental pollution by the production plant, work manuals and industrial blueprints,
as well as telecommunications and computer equipment for the exclusive use of the Maquila
Business Industry.
4.
Trailer boxes and containers.
With regard to raw materials and inputs, once imported, their stay in the country may not exceed a term
of six (6) months starting from the date of import. Said term may be extended at the request of the
party and for reasons duty justified by Joint Ministerial Resolution and for a term that does not exceed
the prior one.
The other goods to which this article refers may remain in the country as long as the programs for
which they were authorized remain in effect, with the exception of the trailer boxes and containers
whose maximum stay in the country shall be six (6) months.
Article 13: The enterprises must carry out their initial temporary imports within the term of a year
starting from the date of the resolution that approves the Program. This term may be extended one time
only for a period of three (3) months, by resolution and after an opinion issued by the CNIME. In the
case where the enterprise requires specialized installations, the extended terms may be greater than
three (3) months as long as such request is justified in the CNIME’s judgment, and may not exceed the
maximum term fixed for the conclusion of the works pursuant to the work schedule.
The initial temporary imports as well as subsequent imports foreseen in the schedule attached to the
approved program, must be authorized by the CNIME through a certificate. For the expedition of this
certificate, the interested party must attach to the request copies of the approved Program and the
Dispatches of the Imports carried out.
CHAPTER V
EXPORTS
Article 14: For exporting or re-exportation, the Maquila Business enterprise shall present a sealed
dispatch labeled "Maquila Export" or Maquila Re-export, together with the corresponding
documentation in a report form set up for that purpose, authenticated copies of the Temporary
Importation Dispatch, and the Joint Ministerial Resolution approving the Program.
Said documents shall be presented to the General Customs Office and the same procedures as for an
Export Dispatch shall apply.
CHAPTER VI
DUTIES OF THE MAQUILA BUSINESS ENTERPRISES
Article 15: Enterprises for which a Maquila Program has been approved shall meet the following
requirements:
1.
Register the Joint Ministerial Resolution that approves the Maquila Program in the General
Customs Office under the Ministry of Finance, which will open up for this purpose a special
section for Maquila Import-Export in the CNIME.
2.
Provide sufficient guarantee to the satisfaction of the General Customs Office, for the amount of
the taxes that may eventually be applicable, for the purpose of assuring the fulfillment of the
obligations imposed by this system.
This guarantee shall be canceled and returned as a consequence of the exit of the temporarily
imported merchandise from the country, in the conditions foreseen and within the term established
in the regulations.
3.
Meet the terms established in the program authorized for them, under pain of being totally or
partially deprived of the benefits that had been granted.
The raw materials and inputs introduced by this system shall necessarily be destined to the
authorized operations, which have the objective of increasing their value or modifying their
original state with the contribution of labor and other national resources.
Non-fulfillment of these requirements shall put an immediate end to the benefits of this system and
the customs authority shall demand payment of the totality of the taxes and corresponding
sanctions applicable to the merchandise, in the status they are found in at the moment an
irregularity is proven.
4.
Train the national personnel needed for the execution of the Program.
5.
Advise both Ministries in the case of a duly justifiable interruption of activities in a term that shall
not exceed ten (10) days, starting from the date that operations are suspended.
6.
Provide all information requested by the CNIME or by the Ministry of Industry and Commerce or
the Ministry of Finance as may be, within the term limit established for that purpose and facilitate
whatever required by the employees of said institutions so they may carry out the necessary reviews
of the fulfillment of the Program.
7.
Present in a monthly basis, to the General Customs Office, through the CNIME, a list of
information with regard to the volume, type and values of the performed imports and exports or reexports carried out.
8.
Register its operations in specially set up books and duly signed according to the current legislation
and meet the fiscal and municipal and labor obligations that correspond to it.
CHAPTER VII
SALES IN THE INTERNAL MARKET
Article 16: The maquila business industries that wish to sell on the national market merchandise
derived from the transformation, elaboration and finishing of the raw materials and inputs, as well as
the production goods temporarily imported for the fulfillment of the Program, must request the
corresponding authorization and pay the taxes applicable for nationalization in effect on the date of the
numeration of the Temporary Import Dispatch, in addition to the internal taxes that impact on said
sales.
The sales may not exceed 10% over the volume exported in the last year and must maintain the same
quality checks and standards that apply to its export products. In addition, the Tax Authority shall
establish a coefficient of profitability for the payment of the Income Tax on the percentage to be sold in
the national market.
Article 17: The production goods imported under this system may, as an exception, be nationalized by
means of a definitive import dispatch after payment of all the corresponding taxes.
CHAPTER VIII
GENERAL PROVISIONS
Article 18: The CNIME and the beneficiaries of this Law shall carry a detailed registry of the capital
goods and raw materials and inputs incorporated under this system.
Article 19: Every Program shall meet the requirements in the matter of environmental protection in
accordance with the provisions in effect.
Article 20: For the purpose of the Program, loss is understood as that portion of the raw materials and
inputs that are consumed in a natural manner in the productive process, and wastage, as those residues
that remain after the process they are subjected to. Both shall be deducted from the imported quantities
in the manner determined by the regulations.
Within wastage, there may be included material already manufactured in the country that is rejected by
the quality control of the enterprise, as long as the Council determines that said rejects may be esteemed
as normal. Wastage that is not considered as dangerous residue in the terms of the legislation
environmental protection, may be returned to the country of origin or destroyed in accordance with the
applicable legal provisions.
Article 21: In the event a Maquila Business enterprise wishes to sell or donate on the national market
wastage obtained in its productive process, it must request the CNIME's agreement, specifying the type,
quantity, value and receiver, in addition to fulfilling the requirements in effect for its definitive import,
after payment of the corresponding taxes in accordance with the provisions in Article 17 of this Law on
nationalized merchandise.
Article 22: When wastage (which constitutes a dangerous residue) is derived from the productive
process, the procedure to be followed shall be in accordance with the established national legislation on
environmental protection.
Article 23: Sub-maquila operations shall be authorized when dealing with a complement to the
productive process which is the objective of the Program, to be subsequently reintegrated to the
Maquila Business enterprise which contracted the service and which carries out the finishing of the
product for its export. This operation may be carried out between Maquila Business enterprises or also
between one of the latter and an enterprise with no Program. The authorization for the above
operations shall be granted by the CNIME after handing down an opinion and may not be granted for a
term greater than one (1) year.
Article 24: Any physical or juridical person with an established industry directed at the national market
and which has idle capacity in its installations, that so requests, shall be approved for a Maquila Export
Program under the terms of this Law.
Article 25: Shelter Programs shall be authorized for any enterprise installed under the terms of this
Law and its regulations.
Article 26: When an enterprise decides to stop its operations before the expiration of the terms of the
authorized Program, it must request the CNIME with thirty (30) days prior notification, for cancellation
of the Program and its registration.
The CNIME shall authorize the cancellation as long as the interested party has shown to have exported
all its production and is up to date in the fulfillment of its labor and tax obligations.
Article 27: In the event of non-fulfillment of that which is established in this Law and in the authorized
Program, the enterprises shall be sanctioned according to the seriousness of the infringement with the
temporary suspension of the Program or the definitive cancellation of its registration with no
impairment to the sanctions that proceed according to the other applicable legal provisions.
The second offense of an act or omission that has already incurred a temporary suspension shall be
sufficient reason for the definitive cancellation of the registration. The CNIME shall communicate to
both Ministries any irregularity detected in the fulfillment of these obligations.
Article 28: The Ministry of the Interior, through the General Immigration Office and in accordance to
the applicable laws in the matter, may authorize the stay in the country for foreign administrative
personnel and technicians needed for the running of the Maquila Business enterprises.
CHAPTER IX
TAX REGIME
Article 29: The Maquila Contract, and the activities carried out in the performance of it, will be levied
a single tax of 1 % on the value added in national territory.
The Sub-maquila Contract, will be levied a single tax of l% in terms of Income Tax, as well as on the
value added in national territory.
The value added in national territory for the purpose of this tax is equal to the sum of:
a.
b.
The goods acquired in the country to fulfill the Maquila and Sub-maquila Contract.
The services contracted and the salaries paid in the country for the same purpose as set out in the
previous clause.
Taxes will be settled by sworn statement in the manner, term and conditions established by the Ministry
of Finance.
Article 30: With the exception of what has been established in the previous Article and in Articles 16
and 21 of this Law for the situations contemplated in them, the Maquila Contract and the activities
carried out in the performance of it shall be exempted from all other national, departmental, or
municipal taxes.
This exoneration is extended to:
a.
b
c.
The import of the goods foreseen in the Maquila Contract, whose authorization is agreed to in
accordance to that which is set out in Article 12 of this Law.
The re-export of the goods imported under said contract.
The export of the goods transformed, elaborated, repaired or assembled under said contract.
Article 31: For the purpose of the Value Added Tax (VAT), the exports carried out by the Maquila
Business enterprises shall be treated in the manner established by Law NR.125/91 for exporters.
Article 32: The Executive Branch shall regulate this Law.
Article 33: Communicate this to the Executive Branch.
GIVEN IN THE HALL OF SESSIONS OF THE HONORABLE CHAMBER OF SENATORS OF
THE NATION, ON THE TWENTIETH DAY OF DECEMBER OF NINETEEN NINETY- SIX AND
BY THE CHAMBER OF REPRESENTATIVES, SANCTIONING THE LAW, ON MAY THIRTEEN,
NINETEEN NINETY-SEVEN.
ATILIO MARTINEZ CASADO
MIGUEL ABDON SAGUIER
Chairman of the Honorable Chamber of Representatives.
Chairman of the Honorable Chamber of Senators.
Asuncion, July 3, 1997.
To be deemed as a Law of the Republic,
to be published and registered in the Official Record.
The President of the Republic
Juan Carlos Wasmosy
DECREE 9585
BY WHICH THE LAW 1064/97 “OF MAQUILA” IS HEREBY REGULATED
Asuncion, July 17, 2000.
SEEN: The Law 1064 dated May 13, 1997, “OF MAQUILA”; and
CONSIDERING: The need to start a process of deep modification of the position of Paraguay in the field of the
Production and International Trade;
That, the Maquila, due to the nature of its operations: “Shared Production”, inserted in the context of globalization in
which Paraguay is immersed, carries implicitly a great integrationist capacity, at regional and global level;
That, the Maquila Program, due to its characteristics and orientation of and towards the foreign markets, shall have a
positive impact in the economy of our Service Providers, Primary Producers and Industries, especially, the Small and
Medium enterprises, whose link shall be the Subcontract, which shall contribute to the strengthening of the national
economical activity;
That, the Maquila Enterprises, shall constitute a sector with great capacity for the transmission and generation of stateof-the-art technologies which shall enable to increase the competitivity of our national industrial base;
That, it will represent a relevant source for the generation of employment, as well as training and instruction of our
Entrepreneurs, Professionals and Technicians, as well as labor in general;
That, these type of programs, superavitario by nature, may constitute an important mechanism to generate net
incomes of foreign currencies to the country;
BY WHICH THE LAW 1064/97 “OF MAQUILA” IS HEREBY REGULATED
That, for an appropriate implementation of this Regime, it is necessary to adapt the national juridical framework and to
create a continuous juridical way, especially towards the inside of the MERCOSUR;
That, it is necessary to use all the mechanisms of financial policies which are compatible with the international
commitments assumed by Paraguay, in order to create the propitious conditions for foreign and local investments.
That, therefore, it is essential to adopt the necessary administrative measures, in order to facilitate the agile and
simplified application of the bureaucratic procedures, which shall allow these Enterprises to achieve the highest
competitiveness; and
That, the National Constitution authorizes the Executive Power to enact regulatory rules for the correct application
of the laws.
THEREFORE, using his constitutional faculties;
THE PRESIDENT OF THE REPUBLIC OF PARAGUAY
DECREES:
FIRST CHAPTER
GENERAL PROVISIONS
1st. Article – Application of Legal Provisions.
This regulation shall govern the application of the Law Nr. 1064, dated May 13, 1997, “Of Maquila”. Additionally, for
unforeseen cases, especifically in this one, this Regulation and its respective Resolutions, the provisions of the
Customs Code, Civil Code, Environmental Legislation, as well as the remaining rules which form an integral part of the
National Statute Law shall apply.
BY WHICH THE LAW 1064/97 “OF MAQUILA” IS HEREBY REGULATED
2nd. Article – Meanings
For the application of the Law and this Regulation, the terms used in it and which are mentioned below, shall have the
following meaning:
1. LAW: Law of Maquila.
2. REGULATION: The current regulation of the Law of Maquila, or those which may be dictated in the future.
3. RESOLUTIONS: The Resolutions of the National Council of Maquila Export Industries (CNIME).
4. CNIME: National Council of Maquila Export Industries.
5. SECRETARIAT: The Executive Secretariat of the CNIME.
6. DGA: General Customs Office.
7. ONA: National Accreditations Body.
8. INTN: National Institute of Technology and Standardization.
9. PERSON: Any natural or juridical person, local or foreign.
10. HOME OFFICE: A foreign enterprise with its home offices abroad, which contracts the Maquila Service.
11. ASSEMBLY PLANT: The physical place where all the Maquila operations shall be carried out.
12. TWIN PLANT: Plants that are complementary to the production structure in the Home Office’s country of origin,
which are qualified in the country to work under the Maquila Regime. Assembly Plants and Twin Plants are not
identical terms, since, although all the “Twin Plants” work under the
Maquila Regime, not all the “Assembly Plants” have twin plants abroad.
13. REGIME AND/OR MAQUILA REGIME: The Maquila Temporary Import Regime.
14. PRODUCTION COST CENTER: A juridical form by which the Maquila Enterprises are established, which are not
demanded for benefits and to which the tributary treatment established in the
Law is applied.
15. PROGRAM AND/OR MAQUILA PROGRAM: Description of the Maquila Operation activities.
16. CURRENT ACCOUNT: A control system which will be used in the relationship between the
Regulating Body, the CNIME-DGA and the Maquila Enterprises, in order to determine the rights
and duties resulting from the Maquila Export Program, regarding the entry and exit of Goods
under the protection of this Regime.
17. EXPORT AND/OR INDIRECT EXPORTERS: The supply and/or the national supplier of Goods and/or Services
which will be used in the Maquila Process for the production of Export Goods.
18. VALUE SWORN STATEMENT: The document that substitutes the Commercial Invoice, due to the own nature of
the Maquila Operation, established as a Costs Center, which can not perform any type of purchase and sale operation.
19. MAQUILA TEMPORARY IMPORTATION: The Regime of Temporary Importation which will be applied to the
Enterprises working under the Maquila Regime.
20. MAQUILA DISPATCH NOTE: An instrument used for the transfer of Raw Materials and Inputs of Goods
incorporated under the Maquila Regime.
21. EXPORT OF SERVICES: For the purpose of this Law, the advantage of services rendered abroad by
residents in the country, as Maquila Export Operations, will be deemed as Export Services.
22. GOODS: It includes all the Capital Goods and/or Production Goods which will be temporarily
imported under the protection of this Regime, whose meaning will be similar, in all cases, to:
materials, merchandise to be used under this Law, Regulation and respective Resolutions.
23. MIXED OPERATIONS: Joint performance of activities under the General Regime and under the
Maquila Regime.
24. BALANCED CURRENCY BUDGET: It means the positive difference between the incoming currencies as a result
of the Maquila Export activities and the outgoing currencies resulting from the Final Import of Goods incorporated in
the authorized products for sale in the Local Market.
25. MAQUILA OF INTANGIBLE SERVICES: A modality included within the Maquila of Services, whose goal is to grant
an intellectual Value Added, or of any other similar nature, to temporarily imported Intangible Goods by any electronic
means.
3rd. Article – Juridical Structure
Individuals may work under any of the forms established in the Civil Code, the Trader’s Law or other national
provisions.
4th. Article – Application of provisions of Higher Hierarchy
The provisions regarding International Treaties and other provisions of higher hierarchy shall be fulfilled in all aspects.
5th. Article – Labor Provisions
Without prejudice to the provisions in this Regulation, everything related to labor matters, will be governed by the
Labor Code, the Code of Labor Procedures and complementary provisions.
6th. Article – Previous Requirements
Parties interested in any of the types and ways of work authorized by the Law and by this Regulation, and whose
target is to export the whole of the production, with the exceptions foreseen in these, shall register at the CNIME.
Therefore, an application containing the following information shall be submitted:
12345-
Name and surname of the petitioner.
Tax-payer’s Sole Record Number.
Legal and/or Special Address.
Legalized copy of the Company’s Constitution Deed, if any.
Legalized copy of Identity Document of the natural persons requesting their registration and of the agents of
the juridical persons, in their case.
6- Other data the CNIME may request.
7th. Article – Proof of Registration
The Executive Secretariat of the CNIME will grant the respective Proof of Registration. For cases of registration as
Maquila Enterprises, there will be a 90 day period to submit the respective Maquila Program or, in default of, the
Letter of Intent mentioned in the 10th. Article of this Law. Non fulfillment of said requirement will lead to the
annulment of the registration. For Submaquila and Services Enterprises, the registration shall be valid so far the
institution does’nt cancel it, whether by request of the concerned party, or ex officio.
8th. Article – Applications requiring the Approval of the CNIME
The interested parties shall request the respective approval, in the following cases:
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910111213-
Maquila Program.
Amendment of the Maquila Program.
Extension of the Maquila Program.
Reduction of the Maquila Program.
Suspension of the Maquila Program.
Cancellation of the Maquila Program.
Submaquila Program.
Transfer of machinery and/or equipment:
8.1 From one Maquila Enterprise to another Maquila Enterprise.
8.2 From one Maquila Enterprise to a non Maquila Enterprise.
Substitution of the Regime and sales in the Local Market.
Export of the additional production for the Local Market.
Authorization for a different person to export or re-exporr the final product or other
temporarily imported Goods covered by the Maquila Regime.
Donations.
Other cases which may arise throughout the operations.
9th. Article – Requirements to present Documents
The information mentioned in any of the applications shall comply with the following requirements:
1- It must be written in Spanish.
2- Documents written in foreign languages must be translated by certified translators. Documents in foreign
languages may be included when dealing with information material which is not directly related to the
demanded requirements.
3- Quantities shall be established in their respective measure unit.
4- Amounts may be mentioned in the type of currency that makes reference to the respective contract,
indicating in the presentation, the used currency and the exchange rate valid at the date of presentation of
the application.
10th. Article – Presentation Guides
Without detriment to the provisions of this Regulation, the CNIME may elaborate Presentation Guides for the
different applications and their respective forms, being these able to be modified according to the needs.
11th. Article – Subscription of Applications
The applications shall be subscribed by the authorized parties, duly accredited, who shall be responsible for the
accuracy of the supplied data and information.
12th. Article – Prohibition of Restrictions
Other procedures may not be requested nor impose restrictions of any kind besides those specifically established in
the Law and in this Regulation.
13th. Article – Approval Procedures
The applications submitted under the protection of the Law will receive the treatment determined in this Regulation,
except for the programs related to agricultural-industrial projects, as well as those intended for the use of mineral,
fishing and forest resources, which will be analyzed pursuant to the legislation and the governmental programs for said
sectors and for the sectors related to the preservation and restoration of ecological balance and to the environmental
protection. The institutions concerned in these projects shall reply in 15 working days to the consultations done by
the CNIME in this regard.
14th. Article – Repeal of Authorizations
All the authorizations granted under the protection of the Law, this Regulation and the respective Resolutions, may be
repealed in case of non fulfillment of the conditions established in the Regime or due to infringement of legal and/or
national regulatory provisions, without detriment to the application of specific penalties and those mentioned in this
Regulation.
15th. Article – Limitations
It will not be necessary for the Enterprises wishing to be covered by the Law to comply with the requirements of
maximum and minimum operations, determined values, contracting of labor, fixed investment or any other
circumstance. It will be enough with the fulfillment of the requirements established in the Law, in this Regulation and in
the respective Resolutions.
16th. Article – Localization
Except for the restrictions derived from departmental or municipal national programs of territorial ordering, or
environmental provisions, the Maquila Plants may settle anywhere in the country.
17th. Article – Use of Goods
The ownership or the use of goods intended for the Maquila Program, may not be the object of transfer or alienation,
except for cases specifically foreseen in the Law, this Regulation and the respective Resolutions.
18th. Article – Licenses
The Enterprises shall submit the respective documents which accredit the rights that allow them the use of brands,
invention patents, copyright, industrial models, and others pursuant as established by the laws: Nr. 1294/98, “Of
Brands”; Nr. 1328/98, “Of Copyright and Related Rights”; Nr. 773/25, “Of Patents”; Nr. 868/81, “Of Industrial
Models” or other provisions in force.
19th. Article – Maquila Current Account System
Those Enterprises approved for a Maquila Program shall work under a Current Account System, opened at the DGA
and shared with the CNIME, which shall mention the following information:
1. The approved program.
2. Imports.
3. Temporary exports and re-exports.
4. Exports.
5. Sales in the local market.
6. Re-exports.
7. By-products.
8. Waste products.
9. Inputs.
10. Donations.
11. Other data required by the CNIME.
20th. Article – Computerized Process
The Current Account System shall be conducted by means of an computerized process, based in a software whose
model shall be determined by the CNIME. The Enterprise shall warrant the free access to the Database.
21st. Article – Computerized Database
The Ministry of Finance, the Ministry of Industry and Commerce, the DGA, the CNIME and other related institutions,
shall count with a computerized system for data processing related to the Maquila Regime.
22nd. Article – Value Sworn Declaration
The Home Office shall emit a “Value Sworn Declaration”, which shall serve as a title for the purpose of determination
of the Taxable Base relating to the Customs Taxes and other taxes of internal application. This Value Sworn
Declaration, duly authenticated, shall become a valid and replacing document of the Commercial Invoice, for customs
purposes.
SECOND CHAPTER
OF MAQUILA
FIRST SECTION
OF MAQUILA ENTERPRISES
23rd. Article – Juridical Capacity
National or foreign parties, who become incorporated just to work as Maquila Enterprises, will be incorporated as
Production Costs Centers and the tributary treatment established by the Law, this Regulation and the respective
Resolutions, will be applied on them. They will be qualified to perform any of the operations authorized by the Law,
this Regulation and its respective Resolutions, not being allowed, in any case, to carry out other types of commercial
operations.
SECOND SECTION
OF MAQUILA BY IDLE CAPACITY
24th. Article – Juridical Capacity
The Paraguayan Enterprises, already settled and directed toward the national production, which count with idle
capacity in their plants, may have recourse to the Maquila Regime, following the same steps and procedures
established in this Regulation for the Maquila Enterprise. With regard to the Maquila Operations, these Enterprises will
be established as Production Costs Centers and therefore, the tributary treatment established by the Law, this
Regulation and the respective Resolutions will be applied on them.
25th. Article – Rights and Duties
The Maquila Enterprises by Idle Capacity will have the same rights and duties as those incorporated just to work as
Maquila Enterprises, except for everything related to its operations directed toward the Local Market, which will have
the treatment within the General Regime.
26th. Article – Approval Requirements and Procedures
These Enterprises shall fulfill the requirements foreseen for the approval of the Maquila Programs, plus the following
requirements:
1.
2.
3.
Description of the installed production capacity.
Description of the production capacity used at the time of requesting the approval of the Program.
Technical description of the improvements and/or physical and/or equipment extension and the production
capacity to be introduced due to the application of the requested program.
27th. Article – Approval Procedures
For the purposes of approval, the Enterprises shall comply with the procedures established for the Maquila Program.
THIRD SECTION
OF THE SUBMAQUILA
28th. Article – Juridical Capacity
The Paraguayan Enterprises, already settled and directed toward the national production and/or the export, which
count with idle capacity in their plants, may have recourse to the Submaquila Regime and will have the fiscal and
tributary treatment established for Maquila Enterprises by Idle Capacity. Likewise, the establishment of Enterprises
engaged exclusively to Submaquila operations will be authorized, which will have the fiscal and tributary treatment
established for Submaquila Enterprises.
29th. Article – Approval Requirements and Procedures
These Enterprises shall submit, besides the respective Submaquila Contract, with signature certification, the same
requirements and procedures demanded for the Maquila Enterprises by Idle Capacity.
30th. Article – Use of Raw Materials, Inputs and Resulting Products and By-products
The Submaquila Enterprises may not intend these Goods, in any case, to a different purpose than as specified in the
Submaquila Program, neither to transfer them free of charge.
31st. Article – Responsibilities
The relations between the Maquila Enterprise and the Submaquila Enterprise will be governed by the Private Law
standards. However, every responsibility of fiscal type, arising from the Submaquila Contract and/or from the
Submaquila Program in process, specifically those related to the Temporary Imported Goods by the Maquila
Enterprise, shall be the responsability of the latter.
32nd. Article – Waste Products
Waste Products arising from the Submaquila processes shall have the same treatment as the mentioned in the
respective chapter.
FOURTH SECTION
INTANGIBLE SERVICE MAQUILA
33rd. Article – Categories
The Maquila Enterprises may import temporarily Goods in order to give Value Added and to export in the following
categories:
1. Temporary Import of Intangible Goods Maquila, which after being processed, will be returned abroad, by way
of Electronic Means.
2. Temporary Import of Tangible Goods Maquila, which after being processed, will be returned abroad, by way
of Electronic Means.
3. Temporary Import of Intangible Goods Maquila, which after being processed, will be returned abroad, by way
of Tangible Means.
Therefore, the same steps as those established for the Maquila Temporary Import shall be followed, except for the
provisions in the next articles regarding the entry to the country by way of Electronic Means.
34th. Article – Import of Tangible Goods and its Re-export
The Tangible Goods will enter into the national territory covered by the Maquila Temporary Import, established in the
Law, in this Regulation and in its respective Resolutions and shall have the following treatment:
Transferred to Intangible Means, it will be returned abroad by way of Electronic Means.
The Tangible Goods Imported under the Regime of Maquila Temporary Import and which were transferred to
Intangible Goods, shall be re-exported under the same terms and steps of the Maquila Re-export.
The Temporary Import of Maquila Tangible Goods may be substituted by the Permanent Import. Therefore, it must
comply with all the established requirements for that purpose.
35th. Article – Import of Intangible Goods, Re-export and Nationalization
The Intangible Goods will enter into the national territory by way of Electronic Means and shall have the following
treatment:
1. Once the Value Added has been incorporated in the country, the Goods will be returned abroad by way of
the same means, serving as justifying title of the Import/Export, the Value Sworn Declaration, issued by the
Home Office and on the other hand, the Commercial Invoice for the Value Added in Paraguay, according to
the 29th. Article of the Law.
2. If the Intangible Good, imported under the current Regime, is materialized by means of the Value Added in
Paraguay, it shall proceed to return it abroad, pursuant to the terms and steps of the Maquila Export.
3. The Goods referred to by items 1 and 2 of this Article may be nationalized, with prior fulfillment of the terms
and steps for the Permament Import.
36th. Article – Valuation
Intangible Goods and their Value Added shall be quantified by means of the Value Sworn Declaration, issued by the
Home Office and the Commercial Invoice for the Value Added in Paraguay, issued for said purpose.
FIFTH SECTION
MAQUILA ENTERPRISE WITH SHELTER PROGRAM
37th. Article – Shelter Program
The CNIME may authorize the operation of Shelter Programs to any Paraguayan or foreign Enterprise, incorporated
under any of the forms admitted by the National Legislation and which comply with the respective legal requirements.
38th. Article – Juridical Capacity of Foreign Enterprises
For all purposes, these Enterprises shall be governed according to the prescriptions established in the National
Legislation. Regarding the Maquila Regime in all, these shall be ruled pursuant as established in the Law, in this
Regulation and in the respective Resolutions.
39th. Article – Categories
For the purpose of performing these operations, any of the following categories may be chosen:
1. Twin Plants, which may be composed of:
1.1 Foreign Enterprises, with a branch office in Paraguay. In this option, the CNIME will acknowledge the part located
abroad as the Home Office.
1.2 Paraguayan Enterprises, with a branch office abroad. In this option, the CNIME will acknowledge the branch office
located abroad as the Home Office.
2. Joint Enterprises
In this option, the CNIME will acknowledge the part domiciled abroad as the Home Office.
40th. Article – Types of Operations
These Enterprises may perform the following operations:
1. Intermediation between the Home Office domiciled abroad and the Maquila Enterprise contracted in
Paraguay.
2. Direct performance of the Maquila Operation, by the Twin Plant located in Paraguay or by the Paraguayan
associated Enterprise.
THIRD CHAPTER
MAQUILA PROGRAM
41st. Article – Parties who may Request it
The parties mentioned in the 3rd. Article of the Law, and who have complied with the previous requirement for their
registration, shall submit the respective Maquila Program, in terms and conditions established by the Law, this
Regulation and the respective Resolutions.
42nd. Article – Requirements for its Submission
For the purposes of submission of the Maquila Program, besides the Maquila Contract with signature authentication by
a Notary Public and/or with Consular Visa, in case of registration abroad, the Enterprises shall comply with the
following requierements:
1. PETITIONER’S DATA
- Name and Surname of the Petitioner.
- Number of Tax-payer’s Sole Record.
- Legal and/or Special Address.
- Authenticated copy of the Incorporation Deed, if applicable.
- Authenticated copy of the Identity Document of the individuals requesting their registration and of the agents
of the juridical persons, in its case.
- Certificate of Tributary Fulfillment.
- Certificate of not being under Summons or in Bankruptcy.
- Proof of not being under Interdiction.
- Criminal Records of the individuals and/or their agents.
- In case of Enterprises which are already incorporated, Balance Sheet of the last thre Fiscal Years, signed and
sealed by the State Taxation Undersercretaryship.
2. CHARACTERISTICS OF THE MAQUILA PROGRAM
Types of Maquila Program:
Maquila;
Service Maquila;
Intangible Service Maquila;
Submaquila;
Operation Ways:
2.2.1 Twin Plant;
2.2.2 Pure Maquila;
2.2.3 Idle Capacity Maquila;
2.2.4 Subcontract;
2.2.5 Shelter Program;
3. MAQUILA PROGRAM DATA
3.1 Activity or Service to be performed.
3.2 Location, including Title of Property or Leasing Contract, with the fulfillment of the requirements of the Taxing
Authority.
3.3 Goods to be produced and/or services to be rendered.
3.4 Description of the production process and/or of the service.
3.5 Production capacity, and/or service capacity, indicating the type of resulting products and by-products, if any.
3.6 Production schedule and/or service schedule, indicating time-limits.
3.7 Direct and indirect labor.
3.8 Environmental Impact Survey, if applicable.
3.9 Fixed investment to be performed, if any.
3.10 Imports and Exports schedule of authorized goods by the 12th. Article, § 1) of the Law.
3.11 List of authorized goods by the 12th. Article, § 2 and § 3 of the Law to be entered under the Regime, with details
regarding their use.
3.12 Description, quantity and/or volume of Raw Materials and/or Inputs to be used in the Maquila Program by Idle
Capacity.
3.13 Calculation of waste.
3.14 Calculation of wastage.
3.15 Authorization of Licenses for the use of brands, patents and/or any other type of copyright. Description and
valuation of the intangible goods to be temporarily imported, with description of the Value Added process for said
goods.
3.16 Working, Collective or Individual contracts.
3.17 Other relevant information pursuant to the own specifications of the program.
43rd. Article – Subsequent Fulfillment of Requirements
Without prejudice to the above mentioned information in the preceding article, the CNIME may accept the
subsequent fulfillment of some of these requirements, due to their nature and/or economy.
44th. Article – Procedures for its Approval
For the purposes of the approval of the Maquila Program, the procedures established in this Regulation shall be
followed.
45th. Article – Assignment of Code and Desription
Once the Maquila Program has been approved, the CNIME shall assign the Enterprise with a Code, which will
correspond to it in the Register, which shall be used in all the procedures carried out before the Public
Administration, without prejudice to other Registers required by these.
The Code shall be determined as follows:
1) The Program’s Approval Order Number granted by the CNIME.
2) Tax-payers Sole Record (RUC).
46th. Article – Procedures for Maquila Temporary Imports
For the entering of goods necessary for the fulfillment of the approved program, whether in an initial manner, as well
as for the subsequent imports, the Enterprise shall submit the respective application to the CNIME, which shall
contain:
1. Identification and Tariff Item of the Goods to be Temporarily Imported under this Regime.
2. Goods quantity and value.
3. Percentage of use in the country, waste and wastage.
4. Time-limit for which the Maquila Temporary Import is requested.
5. Other additional records requested by the CNIME, being this institution able to request the information it
deems pertinent.
FOURTH CHAPTER
ENTRY AND EXIT OF GOODS
FIRST SECTION
MAQUILA IMPORT
47th. Article – Parties who may adopt the Maquila Temporary Import Regime
Individuals who count with a Biministerial Resolution that approves the respective Maquila Program may adopt this
Regime. They shall comply with all the requirements and conditions established in this Regulation and in the respective
Resolutions and shall be registered as Importers/Exporters at the DGA.
Independently, the DGA shall set up and keep updated, a Special Book of Registers of registered Maquila Enterprises
and in force at the CNIME.
48th. Article – Procedures at the DGA
After the Maquila Program has been approved, the DGA shall begin with the respective procedures of the Maquila
Temporary Import Customs Clearance, through the SOFIA Computerized System, which shall indicate the Code
assigned by the CNIME to said Maquila Enterprise, the number of the Biministerial Resolution which approves said
program, bearing the printed legend “Maquila Import”.
49th. Article – Maquila Temporary Import for the Passive Improvement
Enterprises may proceed to the Maquila Temporary Import of machinery, equipment or other Goods, in order to use,
repair, maintain or carry out other operations which do not imply the modification of the nature of the imported
good under this Regime.
50th. Article – Time-limits
The Goods authorized by the § 2 and 3 of the 12th. Article of this Law, entered into the country covered by the
Maquila Temporary Import for the Passive Improvement shall be subject to the provisions of the 12th. Article, 3rd.
Paragraph, 1st. Part of the Law. The rest of the Goods mentioned in the preceding Article will have the time-limit
determined for the production Goods, authorized by the 12 th. Article, § 2 of the Law.
51st. Article – Calculation of the permanence time-limits
The calculation of the permanence time-limits in the country will begin from the moment when the Goods are
withdrawn from the Customs Facilities.
52nd. Article – Warrant Instruments
In order to comply with the provisions of the 15th. Article, § 2 of the Law, the Maquila Enterprise shall offer as
sufficient warrant, to the satisfaction of the DGA, any of the instruments which are following mentioned:
1- Collaterals:
1.1 Mortgage
1.2 Pledge
2- Insurance Policies issued by national Enterprises.
All warrants may be granted by the Maquila Enterprises and/or third parties domiciled in the country or abroad, who
will become Trustees and in case of failure or infingement of the Customs Law, they will be civilly and criminally
responsible for them.
53rd. Article – Global or Floating Warrant
The Maquila Enterprises, through duly authorized Banks and Insurance Companies, may grant a global or floating
warrant, by means of which the DGA would receive the guarantee of satisfaction of the whole of casual obligations
that may arise with regard to the successive operations of Maquila Temporary Import. Such amounts may be
complemented or diminished according to the requirements of the DGA.
54th. Article – Interests
Whtaever the type of submitted warrant is, it will not yield any type of interest, beeing exonerated from any existing
tax or to be created according as established by the 30th. Article of the Law.
55th. Article – SOFIA Customs Management Computerized System
The Maquila Import and Export Customs Clearance is done exclusively by the Customs Administrations that count
with the SOFIA Customs Management Computerized System. In case this system has temporary technical difficulties,
the Managers of the intervening Customs will be empowered to authorize ex officio to give rein to the Conventional
Customs Clearance all the way up to its settlement. Once the Maquila Export Program has been approved, the
CNIME will proceed to load the information in the SOFIA Customs Management Computerized System.
56th. Article – Control and Verification of Goods
The Goods entered into the country under the Maquila Temporary Import Regime will be verified by the DGA,
pursuant to the Selectivity Criteria, to be determined together with the CNIME.
57th. Article – Function of the Goods
The Goods imported under this Regime, once arrived to the country, shall comply with the function assigned in the
Program, no being able to remain in any other place different to the one determined in the Maquila Program or other
places established by the Law, the Code or other places especially authorized by the CNIME.
58th. Article – Trustee of the Goods
Beginning from the exit from the Customs Facilities, the Maquila Enterprise will be responsible for the custody and
guard of the Temporarily Imported Goods under this Regime, as a Trustee and with the respective civil and criminal
responsibilities.
SECOND SECTION
MAQUILA TEMPORARY EXPORT
59th. Article – Maquila Temporary Export
The DGA will proceed to the authorization of the Regime of Temporary Export of Temporarily Imported Goods
under this Regime in the following cases:
1- If it was foreseen in the Maquila Program approved by the CNIME.
2- If out of the Maquila Process arises the need to carry out any partial process abroad, in an exceptional
manner, with the previous reorganization and approval of the Original Program by the CNIME.
60th. Article – Warrant
The Warrants granted within the approved primary process shall become fully in the Warrant of the Temporary
Export Regime.
61st. Article – Time-limits
The time-limits of permanence abroad will be of twelve (12) months, which can be extended and computed beginning
from the shipment date.
The original time-limits of the Maquila Temporary Import will be suspended during the Temporary Export period.
62nd. Article – Calculation of the Time-limit
The time-limits of permanence abroad of the Goods entered under the Regime of Maquila Temporary Import shall be
computed beginning from the date of Shipment Accomplished granted by the DGA.
63rd. Article – Conditions for the extension of the Time-limit
Necessary requirements to obtain the extension of the time-limit for the Maquila Temporary Export will be as
follows:
1- To request at the CNIME before the expiration of the original time-limit.
2- The occurrence of a serious cause which prevents or hinders the return of the Temporarily Exported Goods
to the country, within the time-limit duly proved before the CNIME.
64th. Article – Communication to the DGA
The CNIME shall send to the DGA a copy of the concession regarding the extension of the primary time-limit.
THIRD SECTION
MAQUILA RE-IMPORT
65th. Article – Maquila Temporary Re-import
The Temporarily Imported Goods under this Regime, which left temporarily, at the time of their Re-import, shall
perform a new Value Sworn Declaration before the DGA, in order to adjust the amount that corresponds to the
Value Added of the operation carried out abroad.
66th. Article – Maquila Temporary Re-import out of time-limit
The National Goods or the Goods Temporarily Imported under this Regime and returning out of the established
time-limit, shall be deemed as Foreign Goods and will be subject to the treatment established for the Final Import,
with power of execution of the Warrant by the DGA.
FOURTH SECTION
MAQUILA EXPORT
67th. Article – Abroad return of the Maquila Temporary Import Goods
The Goods entered under the Regime of Maquila Temporary Import shall return abroad within the established timelimits, otherwise, it will be understood that such Goods are illegally in the country, due to the conclusion of the
Regime to which they were intended for, being able to suffer the respective administrative and criminal sanctions.
68th. Article – Extension of the Premanence Time-limit
The Maquila Enterprise may, only once and before the expiration date of the return time-limit, submit to the CNIME,
a request for the extension of the permanence time-limit of all or part of the Temporarily Imported Goods covered
by the Regime of Maquila Temporary Import. Said request shall clearly state the reasons for which it was not possible
to fulfill the initial Schedule. The CNIME shall issue a previous opinion, suggesting the approval or the denial of the
extension.
69th. Article – Communication to the DGA
The CNIME shall send to the DGA a copy of the concession of the primary time-limit’s extension.
70th. Article – Export Procedures
The Maquila Export Customs Clearance procedure shall begin at the DGA, submitting therefore a copy of the
Resolution approving the Maquila Program and the Maquila Temporary Import Customs Clearance authenticated by
the Customs General Controllership or any other document demandable by the legislation in force.
71st. Article – Specification of the Customs Clearance
The respective Export Customs Clearance will be sealed with the Legend “ Maquila Export”, which shall indicate the
Number of the Maquila Temporary Import Customs Clearance, through which the Goods entered into the country.
72nd. Article – Cancellation of Import Customs Clearance
The DGA, together with the CNIME, shall proceed to the cancellation of the respective Maquila Temporary Import
Customs Clearance, with a previous request of the concerned party, accompanied by the copy of the duly closed
Export Customs Clearance and the Accomplished Shipment certificate.
In some cases and according to the criterion of the CNIME, the documents justifying the effective arrival of the
Maquila Goods to the Destination Customs stated in the Export Customs Clearance, shall be demandable.
73rd. Article – Export by Third Party
The CNIME may authorize the intervention of an operator other than the Enterprises that count with Maquila
Programs, in order for the Temporarily Imported Goods, imported by these Enterprises, to return, provided their
mandate be justified, before the export request.
74th. Article – Export of Services
If the Maquila were a Service Rendering, it will be deemed as exported with the issue of the respective Commercial
Invoice, which will be performed, without including the VAT.
75th. Article – Export of Good entered for the Passive Improvement
For the purposes of the Maquila Export of machinery, equipment or other Goods Temporarily Imported under this
Regime, for their use, repairing, maintenance or other operation, which does not imply the modification of the Good’s
nature, the same treatment for the Maquila Export will apply.
76th. Article – Change of Regime
The Maquila Enterprises wishing to sell in the Local Market the Goods entered into the country, covered by the
Regime of Maquila Temporary Import, shall request the substitution of the Regime for another of Final Import.
77th. Article – Request
Therefore, the concerned parties shall submit the respective request before the CNIME and fulfill all the requirements
and procedures demanded in the Chapter regarding the Approval Procedure for Steps and Resources.
78th. Article – Approval Criterion
The approval criterion shall be restrictive and it will be granted only in the following cases:
1- To complement the internal demand of the product.
2- When such Goods are not produced in the country.
3- If the condition of Balanced Currency Budget if fulfilled.
79th. Article – Justification of the Sales Percentage
In order to fulfill the provisions stated in the 16th. Article, § 2, the Enterprises shall submit the respective justification
about the percentage of ther Sales in the Local Market, based on the export documents.
80th. Article – Import Steps
The Maquila Enterprises which obtained the respective permit to perform Sales in the Local Market, shall proceed to
the Final Import of said Goods Temporarily Imported.
81st. Article – Current Account
Once the Final Import steps are closed, it shall proceed to the respective discount of the balance of the Current
Account of Maquila Temporary Import, according to the approved Maquila Program.
82nd. Article – Income Tax
For the purposes of the provisions of the 16th. Article, § 2, second part of the Law, the sales incomes will be liable to
the payment of the Income Tax, pursuant to the established percentage for International Incomes in the 10th. Article
of the Law 125/91.
FIRST SUBSECTION
FIXED ASSETS
83rd. Article – Change of Customs Regime
The DGA, together with the CNIME, may authorize the change of Regime of the Fixed Assets’ Goods, entered into
the country under the Regime of Maquila Temporary Import. Therefore, the concerned party shall submit the
respective request, which will have the treatment established in the Chapter regarding the Approval Procedure for
Steps and Resources.
84th. Article – Valuation
The amount appointed in the Value Sworn Declaration of the Goods of the Fixed Assets temporarily imported under
the Regime will be considered to determine the Taxable Value.
85th. Article – Settlement
For this purpose, it shall proceed to update the value, according to the following criterion:
1- The amount appointed in the Value Sworn Declaration of said Goods will be considered, at the time of their
Maquila Temporary Import.
2- The pertinent value for revaluation will be added.
3- Values corresponding to their depreciation will be discounted.
4- The tariff and exchange rate in force at the date of the change of Goods’ Regime shall apply.
86th. Article – Special Regimes
Without prejudice to the provisions of this Subsection, the Maquila Enterprises may resort to any Regime of special
import of Goods of the Fixed Assets authorized by the Paraguayan legislation in force.
SECOND SUBSECTION
RESULTING PRODUCTS
87th. Article – Change of Regime
The DGA, together with the CNIME, may authorize the change of Regime for the Resulting Products. Therefore, the
concerned party shall submit the respective request. Once approved, it shall proceed to the payment of charges
regarding the import of Raw Materials and Inputs, entered under the Regime of Maquila Temporary Import applied on
the Tariff in force, exclusively on foreign parts and components.
88th. Article – Valuation of the Resulting Product
The following mathematical operation shall be carried out in order to determine the Taxable Value, considering as
follows:
1. The appointed amount in the Value Sworn Declaration of Raw Materials and Inputs used in the elaboration of
the Resulting Product entered under the Regime of Maquila Temporary Import.
2. The appointed value in the Commercial Invoice regarding the Raw Materials and National Inputs and other
aggregates which incide in the cost.
3. The discount of the percentages of waste and wastages.
89th. Article – Settlement and Payment
Once the Taxable Base has been determined, it shall proceed to the settlement and subsequent payment of all charges
on the import, plus all the respective internal tributes.
THIRD SUBSECTION
BY-PRODUCTS
90th. Article – Substitution of the Regime
The DGA, together with the CNIME, may authorize, at the request of the Enterprise, the substitution of the Regime
of Maquila Temporary Import of By-products for the Regime of Final Import. Therefore, it shall fulfill the respective
steps for its nationalization.
91st. Article – Valuation, Settlement and Payment
The same criteria established for the valuation of the Resulting Product will be considered to determine the Taxable
Value of the By-products, the respective settlement and payment.
FOURTH SUBSECTION
NON USED RAW MATERIALS
92nd. Article – Substitution of the Regime
The DGA, together with the CNIME, may authorize, the change of the Regime of Maquila Temporary Import of these
Goods for the Regime of Final Import, provided that some of the following circumstances be justified:
1- Modification of its status.
2- Change of the Production Structure which makes its use unfeasible.
3- Damage
The preceding list of circumstances is merely enunciative, thus corresponding to the CNIME criterion the valuation of
other situations.
93rd. Article – Valuation
The consigned amount in the Value Sworn Declaration, at the time of the Maquila Temporary Import plus the addition
of the interest percentages that correspond to the period of permanence in the country, will be considered in order
to determine the Taxable Value of Raw Materials.
94th. Article – Settlement and Payment
Once the Taxable Base has been determined, it shall proceed to the settlement and subsequent payment of all charges
on the import, plus all the respective internal tributes.
FIFTH SUBSECTION
NON USED INPUTS
95th. Article – Substitution of the Regime
With a previous and due justification, the DGA, together with the CNIME, may authorize, the change of the Regime of
Maquila Temporary Import of the Non Used Inputs for the Regime of Final Import, complying with the standard steps
that correspond to its nationalization.
96th. Article - Valuation
The consigned amount in the Value Sworn Declaration, plus the addition of the interest percentages that correspond
to the period of permanence in the country, will be considered in order to determine the Taxable Value of Non Used
Inputs.
97th. Article - Settlement and Payment
Once the Taxable Base has been determined, it shall proceed to the settlement and subsequent payment of all charges
on the import, plus all the respective internal tributes.
SIXTH SUBSECTION
RE-EXPORT
98th. Article – Re-export of Machinery and Equipment
The re-export of the Goods authorized by the 12th. Article, items 2 and 3, shall be carried out on the maturity date of
the Maquila Contract, or in default of, when the parts request so. Therefore, the same procedures established for the
Maquila Export shall be followed. The respective Customs Clearance shall be sealed with the Legend “Maquila Reexport”.
99th. Article – Re-export of Raw Materials and Inputs
The Raw Materials and Inputs entered into the country, under the Regime of Maquila Temporary Import, mentioned
in the 12th. Article, item 1, which were not used or which were used in part, according to the approved Maquila
Program, may be re-exported covered by the current Regime and therefore, the same procedures established for the
Maquila Export shall be followed.
100th. Cancellation of the Import Customs Clearances
The DGA, together with the CNIME, will proceed to the cancellation of the respective Import Customs Clearances,
with the previous request of the concerned party accompanied by a copy of the closed Export Customs Clearance
and by the certificate of Shipment Accomplished, granted by the DGA. In some cases, according to the criterion of the
DGA, the concerned party shall submit the documents justifying the unloading at the foreseen destination abroad.
SEVENTH SECTION
TREATMENT OF BY-PRODUCTS
101st. Article – Export of By-products
The By-products obtained from the elaboration of Goods entered into the country under the Regime of Maquila
Temporary Import may be exported, in the same terms and with the same steps of the Resulting Products.
102nd. Article – Transfer of By-products to other Maquila Enterprises for their incorporation to Resulting Products
intended for Export.
The By-products may be derived to other Maquila Enterprises, settled down in the Customs territory, in order to
incorporate them for the elaboration of another Resulting Product intended for Export. The same shall proceed to
the deduction of the respective percentage of the Current Account, transferring to the receiver said Export Debit and
its respective guarantee, to the satisfaction of the DGA. Therefore, the same guarantees established for the entry of
Goods under the Regime of Maquila Temporary Import shall be used.
103rd. Article – Transfer of By-products to other Maquila Enterprises for their Export
By-products may be derived to other Maquila Enterprises settled down in the Customs territory, in order that they
may proceed to their export. Therefore, the Maquila Enterprise which has temporarily imported said Goods, covered
by the current Regime, shall submit the respective request to the CNIME, in the same terms and steps as for the
Resulting Products. The same shall proceed to the deduction of the respective percentage of the Current Account,
transferring to the receiver said Export Debit and its respective guarantee, to the satisfaction of the DGA. Therefore,
the same guarantees established for the entry of Goods under the Regime of Maquila Temporary Import shall be used.
104th. Article – Transfer of By-products to National Exportin Enterprises
The transfers of By-products derived from the Maquila process to a National Enterprise, not registered as a Maquila
Enterprise, shall be deemed as a Temporary Export, being the former one in charge of the Final Export. The National
Enterprise shall substitute the guarantee to the satisfaction of the DGA. The Maquila Enterprise shall proceed to
discount the respective percentage from its Current Account.
105th. Article – Transfer of By-products to National Enterprises
The By-products may be derived to National Enterprises to be used in another industrial process or as input or its
destruction and/or to be sold at the Local Market. Therefore, the respective treatment established in each case, for
each of them, shall be followed.
EIGHTH SECTION
TREATMENT OF WASTE
106th. Article – Certification of Waste
The INTN or other laboratories duly accredited laboratories by the ONA, shall be the institutions in charge of
certifying the percentages of Waste and Wastages submitted by the Enterprises. Wastages of the Goods entered into
the country covered by the Regime of Maquila Temporary Import will not be deemed as definitively imported.
NINTH SECTION
TREATMENT OF WASTAGES
107th. Article – Inclusion as Wastages
Every material manufactured and rejected by the quality controls of the Enterprise, as well as containers and packing
materials that were imported as a whole, within the group of Goods entered into the country covered by the Regime
of Maquila Temporary Import may be included as Wastage.
108th. Article – Export
Wastages may be exported in the same terms and steps as those of the Resulting Products.
109th. Article – Transfer of Wastages to National Enterprises
Wastages may be derived to National Enterprises to be used in another industrial process or as input or its
destruction and/or to be sold at the Local Market. Therefore, the respective treatment established in each case, for
each of them, shall be followed.
110th. Article – Certification
The INTN or other laboratories duly accredited laboratories by the ONA, shall be the institutions in charge of
certifying the percentages of Wastages submitted by the Enterprises. Wastages of the Goods entered into the country
covered by the Regime of Maquila Temporary Import will not be deemed as definitively imported.
111th. Article - Authorization
Wastages of the Goods Temporarily Imported under this Regime, will not be deemed as Definitively Imported,
provided these wastages be destroyed and the control provisions established by this Regulation be filfilled and the legal
provisions regarding the Environment be complied. Therefore, the Enterprise shall request the respective
authorization to the CNIME.
112th. Article – Destruction
The destruction act of Goods shall be certified by officers of the INTN or other laboratories duly accredited by the
ONA or in want of, by a Notary Public, in an Act of Verification.
TENTH SECTION
TREATMENT OF INPUTS
113th. Article – Treatment
Fuel, lubricants, chemical products and other auxiliary materials consumed in the Maquila operation, shall be deemed
waste as a whole. The Maquila Enterprises shall submit before the CNIME a statement indicating information regarding
the treatment of the goods which shall be liable to the applicable rules in said matter.
114th. Article – Destruction of Inputs
In case the Inputs must be detroyed, the Enterprise shall request the respective authorization to the CNIME,
complying with the same steps and requirements as those for the case of Wastages.
ELEVENTH SECTION
DONATIONS
115th. Article – Procedure
The Enterprises that count with the Maquila Program approved by the CNIME may perform donations of obsolete
machinery and equipment, Wastages and other Goods entered into the country covered by the Maquila Temporary
Import Regime, provided following procedure be fulfilled:
1. The donees shall request, in writing, the respective authorization before the CNIME, in order to attach said
authorization to the Import Customs Clearance.
2. To submit before the DGA the Resolution of the CNIME approving said donation, as well as the respective
Export Customs Clearance and the Final Import Customs Clearance.
3.
4.
To carry out the payment of the respective charges, in case there is no legislation exonerating said charges.
To count with a receipt of the donated Goods.
116th. Article – Justification before the CNIME
The whole of the documents mentioned in the preceding article shall be submitted before the CNIME within the timelimit of 15 days following the date when the respective donations were carried out.
117th. Article – Limitations
Wastages deemed as hazardous material by the environmental laws and by other applicable provisions in this matter,
may not be liable to donations.
FIFTH CHAPTER
APPROVAL PROCEDURE FOR
THE RESPECTIVE STEPS AND RESOURCES
118th. Article – General Procedure
For those steps requiring the approval by Biministerial Resolution with a previous evaluation of the CNIME, and which
have not specified in this Resolution a different procedure, it shall be used the procedure detailed in this chapter,
without prejudice of the internal regulatory measures the intervening institutions may pass.
119th. Article – Submission and Assessment of the Request
The respective request shall be submitted before the CUT of the Executive Secretariat of the CNIME, who, with a
previous technical-juridical analysis, shall emit the respective dictum, suggesting its approval or rejection, submitting
the request to the consideration of the CNIME. The CNIME, in its first meeting, shall consider the request and, if it
fits in the criteria of the Maquila Policy, whether economical, industrial, social, or related to international
commitments, it shall approve it, handing over the Biministerial Resolution for the respective signatures of the Minister
of Industry and Commerce and of the Minister of Finances.
120th. Article – Rejection of the Request
In case the request is rejected, the Enterprise may, in a 10 working days period, appeal before the Ministries of
Industry and Commerce and of Finances, who will have a time-limit of thirty working days to solve. The administrative
silence shall imply the implied denial, being the appellant able to begin the relevant judicial actions before the Office of
the Committee on Public Accounts.
121st. Article – Modification of the Request
In case the submitted request, in the opinion of the CNIME requires any sort of modification due to reasons of the
Maquila Policy, the Executive Secretariat shall notify by means of the CUT about said resolution to the Enterprise, in a
period of up to three days as of the date of the Resolution.
If said modification is accepted by the Enterprise, it shall proceed to the suggested modification. The modified request
shall have the same steps that correspond to a new submittal. If the Enterprise does not agree with the suggested
modification, it may appeal in the terms of the preceding article.
122nd. Article – Biministerial Resolution
The Biministerial Resolution shall contain all the data which is relevant for the application of the Law, this Regulation
and the respective Resolutions. Therefore, the CNIME shall establish recommendations pursuant to the types and
ways of operations, in order that it may serve as an efficient mechanism for the administration and control of these
Programs. The Biministerial Resolution shall be written and signed in five copies, one for each of the Ministers,
another one for the CNIME, one for the Secretariat and the last copy for the Enterprise.
123rd. Article – Register of the Biministerial Resolution
The Biministerial Resolution shall be registered at the Executive Secretariat of the CNIME and at the Maquila
Import/Export Special Section of the DGA.
124th. Article – Calculation of Time-limits
For the purposes of calculation of the time-limits established by the Law, this Regulation and the respective
Resolutions, only the working days will be counted and as of the next day when the concerned party received the
respective notification.
125th. Article – Notification
Notifications will be carried out by the Executive Secretariat through the CUT.
SIXTH CHAPTER
FISCAL AND ACCOUNTING ASPECTS
FIRST SECTION
FISCAL ASPECTS
126th. Article – Range of the Exonerations
For the purposes of the exonerations foreseen in the 30th. Article of the Law, following tributes are included:
1. Customs Tributes established in the Law 1173/85 – “Customs Code” and its amendments.
2. Payment of Rates for Customs Valuation Service.
3. Consular Fee.
4. Rate of the Natives National Institute (INDI).
5. Ports and Airports Tariffs.
6. Payment for Data Processing Tax.
7. Any other existing or to be created tax, rate or contribution, which levy the entry and/or exit of Goods
protected by the Maquila Regime.
8. The whole of taxes, rates and contributions which levy the guarantees granted by the Enterprises and/or
Third Parties and which are related to the Maquila Regime.
9. The whole of taxes, rates and contributions which levy the loans intended for financing the Maquila
Operations.
10. The Tributes which could levy the Remittance of Money related to the Maquila Regime.
127th. Article – Benefits for Enterprises performing exclusively Maquila Operations
The Enterprises performing exclusively Maquila Operations will enjoy, besides the benefits mentioned in the preceding
article, the following benefits:
1. Exoneration of the Patents Tax to Trades, Industries, Professions and Occupations.
2. Exoneration of the Construction Tax affecting the Industrial and/or Services Plant according as approved in
the Maquila Program.
3. Exoneration of the rates directly related to the Maquila Process.
4. Exoneration of the Value Added Tax which levies the operations of rental or leasing of machinery and
equipment that are part of the Maquila Program.
5. Any other national or departmental tax, rate or contribution, created or to be created.
128th. Article – Regime of Income Tax applied on Maquila and Submaquila Operations
Pursuant to the 29th. Article of the Law, the Maquila Enterprises and the Submaquila Enterprises executing Maquila
Programs, shall pay the sole tribute established in it, applying a rate of 1% (one per cent) on the amount of the invoice
related to the rendering of the Maquila Program services. This payment shall be single and final with regard to the
incomes generated under the Maquila Regime.
129th. Article – Quantification of the Value Added in the National Territory
It is presumed that the value of the Invoice related to the rendering of services of the Maquila Program, both for
Maquila Enterprises as well as for Submaquila Enterprises, is equal to the amount of the Value Added in National
Territory.
130th. Article – Performance of Simultaneous Operations
In case the Maquila Enterprise by Idle Capacity or the Submaquila Enterprise perform operations in a simultaneous
manner under the General Regime and under the Maquila Regime, the incomes coming from both operations shall be
provided, according to the criteria established in the Law 125/91. In such case, the incomes obtained by the services
rendered under the Maquila Program, when paying the Income Tax applying 1% (one per cent), shall not be calculated
for the purposes of determining the rent under the Accounting Result System.
131st. Article – Sales in the Local Market
The preceding article also applies to the Sales percentage in the Local Market, allowed by the Law and this Regulation,
for Maquila Enterprises.
132nd. Article – Settlement Forma and Time-limit
The settlement of the tax established by the 29 th. Article of the Law shall be carried out by means of a monthly
Affidavit, applying the rate of 1% (one per cent) on the amount that corresponds to the invoices related to the
Rendering of Services of the Maquila Program.
133rd. Article – Regime of the Value Added Tax applied to Maquila Operations
Pursuant to the 31st. Article of the Law, the Maquila Enterprise performing the Maquila Program may recover the
Fiscal Credit that corresponds to the procurement of Goods and Services applied directly or indirectly to the Maquila
Operations, through the mechanism established by the Law 125/91 and its regulations. In case of mixed operations, in
order to determine the percentage of the Fiscal Credit to be recovered, the provisions established in the 86 th. Article
of the Law 125/91 will apply.
134th. Article – Recovery of the VAT
The Maquila Enterprises are the only enterprises that may resort to the VAT recovery Regime.
135th. Article – Fiscal Regime Recovery - Maquila Temporary Import
The Finance Ministry, together with the CNIME will establish an administrative structure incorporated to the CUT’s
offices in order to facilitate the recovery procedure of the Fiscal Credit for the Maquila Enterprise, which in all cases
shall be summary.
136th. Article – Regime of the Value Added Tax pertinent to the Submaquila
The Rendering of Services between the Maquila Enterprise and the Submaquila Enterprise are levied by the Value
Added Tax. All the requirements established in the Law 125/91 must be fulfilled.
137th. Article – National Supply to Maquila Enterprises
The National Enterprises supplying Goods or Services intended for Maquila Enterprises and/or Submaquila Enterprises,
shall invoice said operations with Value Added Tax.
138th. Article – Transfer Document
A “Maquila Delivery Note” will be used to document the transfer of Raw Materials and/or Inputs, whether from the
Maquila Enterprise to the Submaquila Enterprise and/or vice versa or any other transfer of Goods incorporated under
the Maquila Regime. The Finance Ministry shall foresee the administrative care for its execution. It will not be
necessary to issue an aditional invoice.
139th. Article – Additional Application
The items that are not established in the Law, for tributary purposes, will be governed according to the provisions of
the Law 125/91, which establishes the New Tributary Code, its Regulation and the respective Resolutions.
SECOND SECTION
ACCOUNTING REGIME
140th. Article – Register of Maquila Operations by Idle Capacity
Enterprises performing operations in the Local Market, simultaneously with Maquila Operations by Idle Capacity, shall
set up Special Accounts in their Accounting Registers, to register products elaborated in compliance with the Maquila
Programs. Said Special Accounts shall contain the following information:
1. Amount of raw materials received from the Maquila Enterprise
2. Amount of raw materials used for each of the Products and By-products
3. Percentage of Waste applied to each of the products
4. Percentage of Wastages
5. Sales in the Local Market
6. Exports
7. Re-exports
8. Non used materials
141st. Article – Form of Register of the Submaquila Operations
Enterprises performing operations in the Local Market together with Submaquila operations, shall set up Special
Accounts in their Accounting Registers, to register the Submaquila Processes. Said Spcial Accounts shall contain the
following information:
1. Amount of Raw Materials received from the Maquila Enterprise
2. Amount of Raw Materials used for each of the Products and By-products
3. Percentage of Waste applied to each of the products
4. Percentage of Wastages
142nd. Article – Maquila Regime Books
Besides the mandatory legal books, the Maquila Enterprises and the Submaquila Enterprises shall set up a Special Book,
duly signed and sealed, in which they will register the import and export entries, whether Capital Goods or Inputs and
Materials incorporated under the current Regime, the sales in the Local Market, if any, the calculation of Waste and
Wastages, re-exports of machinery and/or equipment, of non used materials, as well as other necessary data to
control the strict fulfillment of the approved program. Nonobservance of the above mentioned provisions shall imply
the sanctions mentioned in the relevant chapter.
143rd. Article – Memorandum Accounts
The flow of Capital Goods, Raw Materials and Inputs shall be exposed as “Memorandum Accounts” in the Enterprise’s
Accounting.
144th. Article – Accounting Principles
Regarding the remaining aspects, the Enterprises shall be liable to the general application provisions. They must comply
with the Generally Accepted Accounting Principles.
145th. Article – Obligation to Submit Information
Pursuant as established by the 4th. Article, item 6) of the Law, the Maquila Enterprises shall submit before the CNIME,
the biannual statement in Magnetic Support, which shall indicate the operations performed under the Law. The
technical requirements will be suitably determined by the CNIME.
SEVENTH CHAPTER
ADMINISTRATIVE AND CONTROLLING
STRUCTURE
146th. Article – Juridical Position
The CNIME, as an Autonomous Body, created by the 5th. Article of the Law as Advisory Council of the Ministries of
Industry and Commerce and Finance will be inserted in the Organization of the Ministry of Industry and Commerce
according to the Law Nr. 904/63 “Which establishes the functions of the Ministry of Industry and Commerce”, 2 nd.
Article, item p), and the Decree Nr. 2348/99 “By which the Organic Act of the Ministry of Industry and Commerce is
regulated – Law Nr. 904/63, and the Decree Nr. 902/73 is repealed”; 1st. Article, item a), paragraph e).
147th. Article – Organization of the CNIME
For the purposes of fulfillment of the ends provided by the Law, this Regulation and the respective Resolutions, the
CNIME shall have extensive powers for its administrative organization. The CNIME must pass the internal regulations
that are necessary for said purpose.
148th. Article – Executive Secretariat
According as established in the 8th. Article of the Law, and for the purposes of the implementation of the Executive
Secretariat of the CNIME, the respective administrative and budgetary care should be taken to fit it with the necessary
infrastructure for the fulfillment of its ends.
149th. Article – Organization of the Internal Structure of the Executive Secretariat
The Executive Secretary will be in charge of said Secretariat, having sufficient powers to issue internal regulations,
which must be approved by the CNIME.
150th. Article – Steps Sole Center
Within the established powers in the preceding article, the Executive Secretariat shall foresee the organization and
functioning of the Steps Sole Center, in coordination with the rest of the concerned institutions.
151st. Article – Obligation of the DGA
The DGA will take the necessary measures in order to implement the administrative structure for the simplified
handling of all the steps and documents related to the Law, this Regulation and the respective Resolutions. Likewise,
mechanisms necessary to harmonize the administrative provisions contained in the Customs Code with those
contained in the Law will be established.
152nd. Article – Maquila Import/Export Special Section
Pursuant as provided in the 15th. Article, item 1, the DGA will take the respective care in order to organize the
Maquila Temporary Import/Export office, where the “Maquila Import/Export Customs Clearance” will be transacted.
153rd. Article – Powers of the DGA
The Customs, in coordination with the CNIME, by means of Resolutions, is empowered to:
1. Establish and implement the control system for the supervision of the entry or exit of Goods to or from
these Maquila Enterprises, to or from the sea, river, land or air ports of unloading or shipment (free ports),
up to their transfer to the Maquila Enterprises or vice versa.
2. Establish and implement the control system for the supervision of the list of Goods contained in the Import
and Export Customs Clearances and the assigned values to said Goods, as well as the verification procedures
of the existing inventories at the Maquila Enterprises and any required measure of fiscal, customs or
administrative control.
EIGHT CHAPTER
SANCTIONS
154th. Article – Infringements of the Customs Laws
Infringements derived from customs operations shall have the same treatment as the one established in the Customs
Code.
155th. Article – Infringements related to Internal Tributes
Infringements related to internal tributes shall have the treatment established in the Law 125/91.
156th. Article – Civil and Criminal Infringements
Without prejudice to the provisions in the preceding articles, the Enterprises and/or their representatives will be liable
to the civil and criminal responsibilities established in the National Statute Legislation.
157th. Article – Infringements of the Maquila Law
The Enterprises which do not fulfill with the provisions established in the Law and in this Regulation, shall be liable to,
specifically, the provisions established in the 27th. Article of the Law, without detriment to what has been established
in the current chapter.
158th. Article – Selectivity Criterion
The CNIME, together with the Customs, may sanction the Enterprises which commit minor infringements related to
the customs operations by means of the application of selectivity criteria, more strictly in any of the customs
procedures.
159th. Article – Temporary Suspension of the Program’s Validity
Without prejudice to the provisions of the CNIME, cases of serious nonfulfillment of the duties arising from the Law
and this Regulation will be sanctioned with the temporary suspension of the Program’s validity. The seriousness of the
sanction shall be determined case by case, by the CNIME.
160th. Article – Cancellation of the Program’s Validity
For cases of relapse into Acts Sacntioned with the Temporary Suspension, the CNIME may proceed to the
cancellation of the Maquila Program in force.
161st. Article – Cancellation of the Register
In case of infringements leading to the classification of fiscal and/or criminal infringements, the CNIME will cancel the
enrollment of the offender as Maquila Enterprise. Such Maquila Enterprise may not resort to another Maquila Program
for a period of 3 years. The relapse will cause the final cancellation of its enrollment as Maquila Enterprise.
162nd. Article – Obligation of the CNIME
The CNIME, before the existence of signs of acts that may imply infringements under the standards mentioned in the
current chapter, shall carry out the respective communications to the pertinent bodies.
163rd. Article – Execution of the Guarantee
Once the pertinent sanction has been determined, the DGA shall execute the granted guarantee, without prejudice to
the rest of the sanctions that correspond, in case the fact implies a customs fault or infringement, or to any other
applicable provision.
NINETH CHAPTER
FOREIGN PARTIES
AFFECTED TO THE MAQUILA OPERATIONS
164th. Article – Stay in the Country
Natural persons who enter into the country to work at Maquila Enterprises, whose end is to be engaged in activities
covered by the Law, may stay in the Country, for the duration period of the respective Program. Therefore, they shall
perform steps before the CUT, serving as sufficient justification the submission of the approved Maquila Program
and/or the Contract of Rendering of Services with the same steps.
165th. Article – Maquila Visa
The General Migration Bureau shall grant the so called “Maquila Visa”, which will allow its holders the entry to and/or
exit of the country with said document. The time-limit of the visa shall be extensive to the one of the Maquila Program
or of the period established in the contract of Rendering of Services. The obtention of said visa shall be of summary
procedure. The Executive Secretariat of the CNIME will perform the necessary administrative steps before the
Ministry of the Interior, in order to execute this provision by the General Migration Bureau.
166th. Article – Foreign Staff Regime
The foreign staff may choose to receive their incomes in the Republic of Paraguay and/or in the country of their Home
Office, being also able to choose to perform the respective contributions to the Social Security System in the country
or Abroad. They must formalize said option before the respective application Authority.
167th. Article – Executive Positions
Foreigners, whether residing or not in the country, may hold executive positions at the Maquila Enterprises, whatever
is the authorized juridical category by the Paraguayan legislation adopted by the Enterprises. Therefore, they shall
submit before the Bodies in charge of the acknowledgement of Legal Capacity, and/or other institutions, the approved
Maquila Program and/or the contract of Rendering of Services with the Enterprises.
168th. Article – Step of Banking Procedures
The Natural Persons or the Juridical Persons engaged in Maquila operations may perform the whole of the banking
steps and procedures, being the documents of their country of origin sufficient as qualifying title, duly legalized before
the pertinent Consulate.
TENTH CHAPTER
FINAL PROVISIONS
169th. Article.- This Decree shall be complemented with other decrees, derived from issues related to international
commitments assumed by the Republic.
170th. Article.- This Decree shall be signed by the Ministers of Industry and Commerce, of Finance, of Foreign Affairs
and of the Interior.
171st. Article.- To be communicated, published and recorded at the Official Register.