Qué es Maquila. Cómo Funciona.

Funcionamiento - 1

The activity of Maquila is made according to the Maquila Contract, signed between a company legally established in Paraguayan territory, which is the Maquila company and another company located abroad, which is the Head Office. The Maquila company operates by the foreign Head Office, to make tangible or intangible products for the international market.

Head Office: Contracting company established abroad.

Maquila Company: Contracted Company, which may be established in any part of the Paraguayan territory.
The Maquila company, at the same time, can sub contract another company ( the Submaquila company), to develop total or parcial processes included in the Maquila contract. Funcionamiento - 2

The Head Office can send the Maquila company: capital equipment, inputs and raw material directly or from any other country of the world; this goods enter the country through the temporary admission regime, and remain in the country for the time established in the Maquila program (6 months to 1 year at the most). But the capital equipment can remain in the country as long as the maquila project lasts (it can be indefinitely).

This entrance of the goods in the country is with suspension of duties and taxes, with a previous guarantee that may consist of: mortgage, pledge, bank guarantee, or insurance policy. The Maquila company at the same time can get goods, services and labor in Paraguayan territory.

Cómo FuncionaThe products resulting from the Maquila Services are sent again to the Head Office or to any country of the export market, always by the account and order of the Head Office.

The products can also be sold in Paraguay, but only up to 10% of the previous year’s export value and with previous approval of the National Council of the Export Maquila Industry (CNIME), this is made with payment of all fees which had been temporarily suspended.

The entrance and output of all goods under the Maquila regime is administered by a system of checking accounts that handles temporary admission, outward processing and return, and where the Maquila companies are structured as "Centers of Production Costs".

Rules used for the product to be labeled: MADE IN PARAGUAY.

  • Specific Requirements
    For cases in which, to fulfill the rules of origin, there must be certain conditions, usually referred to the production process to be done in a certain way or using regional or national inputs. These requirements are set for products listed in Annex I of Decision CMC 1 / 2004.
  • Tariff Item Skip
    For cases in which products, whose production involves using materials originated in countries outside Mercosur, result from a transformation process that gives them a new individuality, characterized by the fact of being classified in a heading (first four digits of the “Mercosur Common Nomenclature” ) different from the ones corresponding to the  materials originated outside Mercosur.
  • Regional Composition:
    For cases in which the cost of the final product has to contain at least 40% of regional components (Mercosur). The remaining 60% can contain components outside the region (Mercosur). Paraguay is the only MERCOSUR country that requires  only 40% of regional value plus 60% outside the zone value to get origin.



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