Maquila is a term that is used in the context of administration, of the organization of the , business and management. Specifically, it is usually used to talk about those inputs or technologies that are acquired by importing and employing a local labor force, destined to produce products for subsequent export.
Specifically, the maquila allows companies to produce the products and services they want at a coste of the labor force of the cheapest country. Nor do they take into account the costs of duty in force in that country.
The maquila host country benefits from entering new materials and labor to your country, as well as job creation, so the regional economy will be boosted (unless the labor is outsourced).
In some countries such as Paraguay or Mexico, production through maquilas may allow temporary importation with suspension of taxes on these raw materials that will be necessary for the manufacture of the products. This can be very advantageous for companies, since they can save a large amount, and consequently obtain more benefits.
There are also cases where goods They are too many imported and they decide to sell. There are cases in which part of this amount can be sold, although this will depend on the law of the country in question (which establishes the amount to be marketed).
Finally, we have to mention that in the tax system for these companies that have imported (which is based on concepts of the value added) Goods that have been shipped are not included, as they are subject to the temporary import regime.