Paraguay - Maquila Operations

Operations of Paraguay’s Maquila regime (Ley 7547/2025):

• Temporary admission of goods with a customs guarantee, CIF control and per-line remaining balance. The stay follows Ley 7547/2025 Art. 14 by type of good: raw materials and inputs 12 months from the import date (extendable once, up to the same period); containers and trailer boxes 12 months from the arrival declaration (no extension); other goods while the program is in force.

• Export dispatches with traceability to the source admissions.

• Customs guarantees (bank, insurance, deposit, mortgage), per operation or global (Decreto 5714/2026 Art. 28), with available balance control and automatic expiry. Form and validity of the guarantee follow art. 293 of the Customs Code and are not validated by the module.

• Fiscal positions for temporary admission and exempt export.

• Wizards for the Tributo Único Maquilador (TUM, 1%), the IVA credit (compensate/transfer) and the VAN period computation.

• Domestic-market sales control (Ley 7547/2025 Art. 18): only pure maquila is capped, at 10% of what it exported in the last year. A pure maquila with no exports in that period has a zero cap and cannot sell domestically, unless a Maquila manager sets an explicit, logged override on the order.

All monetary comparisons and accounting entries are converted to the company currency.

Open legal questions (not decided by the module): the law caps sales at 10% of the “volumen exportado en el ultimo ano”; the module measures the exported FOB value (quantities of different products and units cannot be added) and reads “ultimo ano” as the previous calendar year. Both readings must be confirmed with the Secretaria Ejecutiva / DNIT.

Table of contents

Credits

Authors

• KMEE

Contributors

• KMEE INFORMÁTICA LTDA

  • Luis Felipe Mileo <mileo@kmee.com.br>

  • André Marcos Ferreira <andre.ferreira@kmee.com.br>

Maintainers

This module is maintained by the OCA.

OCA, or the Odoo Community Association, is a nonprofit organization whose mission is to support the collaborative development of Odoo features and promote its widespread use.

This module is part of the OCA/l10n-paraguay project on GitHub.

You are welcome to contribute. To learn how please visit https://odoo-community.org/page/Contribute.