Customs officers

  • Raw materials and supplies, machinery, equipment and spare parts that enter from outside FTZ, have not reached the National Customs Territory, therefore do not cause nor will cause customs duties (tariff and VAT) while they remain in the Free Trade Zone.
  • There is no time limit for the storage of foreign goods.
  • Integral management of import and export processes.
  • Termination of temporary importation regimes.
  • Purchase for the construction and assembly of the facilities, equipment, etc. from outside the structure free of tariff charges.
  • Handling of returns and waste free of customs duties.
  • For domestic sales customs duties are paid on the foreign component.
  • Partial processing (6 months), renewable for up to 3 more months and maintenance of the equipment (3 months), in facilities outside FTZ and within the country, without paying customs duties.


  • Single 20% income tax rate which benefit can be transferred to the partners of the company.
  • Exemption from value added tax - VAT, for raw materials, goods and supplies necessary for the development of the corporate purpose, which are sold among free trade zone companies and from the national territory to companies in the Free Trade Zone.
  • Exemption from the payment of parafiscal contributions