Economy expands League C.A. activity in Ciudad Arce free trade zone

The Ministry of Economy authorized the company League C.A., Limitada de Capital Variable —abbreviated as League C.A., Ltda. de C.V.— to expand its incentivized activity and partially modify the list of tariff headings not necessary for said activity. The measure is contained in Agreement No. 267, signed on April 13, 2026, by the Minister of Economy, María Luisa Hayem Brevé, and published in the Official Gazette Volume No. 452, Number 161, on Tuesday, September 1, 2026, pages 3 to 5, with Registration No. F44273.

The resolution is issued under the Industrial and Commercial Free Trade Zones Law, specifically articles 17 fourth paragraph, 28 letter a), 44 first paragraph, 45 fourth paragraph, and 47, as well as articles 163 second paragraph and 164 first paragraph of the Administrative Procedures Law. The company enjoys total and partial exemptions from income tax and municipal taxes within the timeframes and percentages provided for in number 2 of letters d) and e) of article 17 of said law.

The application was submitted on February 23, 2026, with complementary information on February 25, by Mr. Iván Alejandro Sanjines Coca, legal representative of the company, identified with NIT 0614-130209105-0. The Ministry of Finance issued an opinion through the General Directorate of Customs, pursuant to the delegation established in Agreement No. 472 of June 23, 2020, and the Tariff Headings Department of the Investment Directorate issued a favorable ruling.

A textile plant of 14,602.82 square meters

The company operates as a free trade zone user in the American Industrial Park Free Trade Zone, located at kilometer 36 of the Pan-American Highway leading from San Salvador to Santa Ana, jurisdiction of Ciudad Arce, department of La Libertad. Its total area is 14,602.82 square meters, distributed as follows:

• Block “N League” Building: 6,414.09 m²
• Block “S1-A” Building: 2,987.02 m²
• Block “S1-B” Building: 5,201.71 m²

The occupation of this property was originally authorized by Agreement No. 1240, dated October 20, 2014, published in the Official Gazette No. 223, Volume No. 405, on November 28, 2014.

From masks and gowns to caps, backpacks, and cases

Until now, the authorized activity consisted of the manufacture and assembly of general clothing, including cutting, printing, screen printing, sublimation, embroidery, washing, packaging, and quality control, as well as medical supplies such as masks and gowns. Agreement No. 267 expands the scope to include:

• Manufacture and assembly of clothing accessories: caps, hats, visors, and others
• Screen printing and embroidery processes for backpacks, briefcases, covers, lunch boxes, bags, and cases
• Other manufactured items linked to the textile industry

All products are intended for markets outside the Central American area. The modification of the tariff list incorporates eleven items: 3506.91.10.00, 3506.91.20.00, 4202.11.00.00, 4202.12.00.00, 4202.19.00.00, 4202.21.00.00, 4202.31.00.00, 4202.32.00.00, 4304.00.10.00, 4304.00.90.00 and 5605.00.00.00, corresponding to thermoplastic adhesives, travel articles and handbags, artificial fur, and metallized yarns.

Notifications, validity, and appeals

The agreement orders notification to the General Directorate of Customs and the General Directorate of Internal Revenue of the Ministry of Finance, and publication in the Official Gazette. Agreements Nos. 1240, 1185, 1145, 1588, 1907, 709, 883, 131, 465, 806, 1177, 1390, 1567, 243, and 851 remain unmodified in everything that does not contradict the new resolution. The act allows for a motion for reconsideration before the head of the Ministry of Economy, within 10 business days following notification, and may be rectified in accordance with article 122 of the Law of Administrative Procedures.

The expansion consolidates League C.A. as a provider of accessories and textile articles for the extra-regional market and broadens the universe of inputs that it can import duty-free within the free trade zone regime. For the exporting textile sector and its workforce, the change enables new production lines—caps, backpacks, cases, and artificial fur—in a plant that already operated with full tax exemptions.

Source: Official Gazette, Volume No. 452, Number 161, September 1, 2026, Executive Branch, pp. 3-5 (official reference: Agreement No. 267, Registry No. F44273).