Maquila operations involve the importation of foreign merchandise into Mexico on a temporary basis, where it is assembled, manufactured or repaired and then exported, either to the country of origin or to a third country.

• Important savings in operational costs may be derived from the relatively low labor, utilities and overhead costs in Mexico.
• Maquiladoras may import temporarily into Mexico raw materials, components, and products necessary to fulfill its maquila program duty free.
• Products exported by Maquiladoras are not included in the foreign currency controlled market.
• Maquiladoras qualify for preferred treatment under the Reciprocal Credit Payments Agreement between central banks in Latin America