Quiénes Somos: CNIME - Consejo Nacional de la Industria Maquiladora de Exportación

1. In Paraguay, companies inside the Maquila regime are exempt from all taxes or fees relating to the production process, what does "will be charged 1% on the value added to the product within national territory”?

Maquila companies (installed in Paraguay) will be charged only with the "Maquila Unique Tribute" equivalent to a fee on the added value given in national territory, which is the value added to the product in Paraguay. This includes the portion corresponding to the value of "service" given by the maquila company (the utility itself).

2. Is there some minimum percentage that must be added to the product in Paraguayan territory?

Paraguay is the only MERCOSUR country that requires only 40% of regional value plus 60% outside the zone value to get origin.

Regarding the Maquila regime, the Regulatory Decree 9585/00 states in Article 15. -Limitations:

It won't be necessary that the companies that want to seek protection in the Law, fulfill requirements of maximum and minimum operations, certain values, certain number of employees, minimum amount of investment or any other circumstance. It will be enough that they meet the requirements established in the Law, this Regulation and the corresponding Resolutions.

3. Are Maquila companies exempt from the payment of Value Added Tax?  Can you recover the VAT on local purchases of goods and services? In what way is this refund materialized? How is it calculated?

The Value Added Tax related to purchases of goods and services in the national market (linked to maquila operations), is recovered in certified negotiable and transferable credits. Maquila companies as exporters, act as withholding agents for VAT. It means that they do not pay tax to the provider but retain the appropriate amount and deposit it directly to the tax authority (Ministry of Finance).

The maquila company may request, at the time that considers convenient, to the Treasury, the refund of amounts withheld, which will be returned in tax credit certificates, within 60 days. (See Resolution 96 / 2003).

4. Which Customs legal figure is used for imports of Maquila regime?

The figure of the Paraguayan Customs legislation used for imports of maquila regime is the “Temporary Admission”, which the law calls Maquila Temporary Import.

5. What is the period of stay for imported materials and inputs?

The period of stay is 12 months at the most (6 initial months which can be extended for another 6 months) only for imports of raw materials and supplies, parts or components. It does not apply to capital goods of fixed assets such as machinery and equipment required for production. For these goods the maximum period of stay in Paraguay can be any term (including several years) equivalent to the period specified in the Program and/or Contract by the Maquila Company and the Head Office.

6. What are the ways to instrumentalize guarantees to be provided to the Customs of Paraguay?

In terms of instruments that can be used to provide satisfactory assurances to the National Direction of Customs, you can use any of the stated in the Customs Code: a) Deposits money in sight, b) Bank Guarantee, c) Insurance policies d) Warranty, e) Certificates of Deposit or Warrants. Note: the most used are insurance policies, for the temporary import of raw materials, supplies, parts and components; and garments - for entry of machinery and equipment.

7. What are the costs that intervene in the exit of Paraguay and the entry to Brazil?

The costs of exit of the product from Paraguay are related to the Export Clearance of the product, customs brokers fees and port charges, other fees are exempt under the regime.Any internal taxes in Brazil are Responsibility of the Brazilian Authorities.

8. Is there some agreement between the Mercosur countries that eliminates taxes or grants preferences of some kind?

No agreement exists, the Law of Maquila in Paraguay and the domestic legislation do not confer any special and differential treatment to the the entry of goods and services produced and shipped from Paraguay to any country in the world.


9. The resulting products to be exported must be submitted necessarily to the Head Office?

Not necessarily, they can be sent to anywhere in the world (target market) by the account and order of the Head Office.

 10. Do Raw materials, supplies, parts or components and capital goods must necessarily enter from the Head Office?

Not necessarily, raw materials, supplies, parts or components and capital goods can be brought from anywhere in the world by the account and order of the Head Office.

11. Is there an obligation to pay for transportation of the personnel?

There is no obligation established.

12. Are there any benefits granted to the personnel, in addition to what is stated in the regulations?

Additional benefits depend on the internal politics of companies.

 13. What is the cost of electricity in Paraguay?

You can check on  the internet in the National Electricity Administration (ANDE) web:  www.ande.gov.py to know the reference values ​​of the tariff.

14. Which are the most used seaports for the traffic of goods that go from Paraguay and that arrive to Paraguay?

The most used seaports are:
-Brazil: Santos and Paranaguá
-Uruguay: Montevideo and Nueva Palmira
-Argentina: Buenos Aires
-Chile: Iquique

15. What has been the behavior of inflation in Paraguay over the last 5 years?

Check the report of the Central Bank of Paraguay www.bcp.gov.py



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