Guatemala’s 1989 drawback and export promotion law allows duty and tax-free entry of raw materials, intermediate products, packaging, and labels used in the production or assembly of merchandise exported to markets outside of Central America. Some exporters, however, complain that the local tax administration, SAT, asks for payments to process these drawback refunds.

Drawback law, also known as “Ley de Maquilas”:

http://www.sice.oas.org/investment/NatLeg/GTM/ActExportMaquila_s.pdf