On May 13th, 1997, the Paraguayan Government approved a "Maquila Law".
This law was reglamented by the executive power on July 17th, 2000.

This law allows national and international companies to produce different
kinds of products or services within the national territory by importing capital
goods, raw materials, industrial intakes, etc. at 0 % taxes; including from
countries outside of the MERCOSUR trading block, once the product is
processed it can be re-exported to any country in the world taking
advantage of Paraguay’s low internal costs.