COMEX Questions Legal Viability of Free Trade Zone Operations in Small Spaces

The Ministry of Foreign Trade (COMEX) issued a legal opinion in response to inquiries from PROCOMER regarding applications from companies seeking to operate under the Free Trade Zone Regime with operational areas equal to or smaller than five square meters, in particular outside the Greater Metropolitan Area (GAM). The analysis concludes that, while current regulations do not establish a minimum size requirement, the proposed dimensions raise significant concerns regarding compliance with the applicable legal framework.

From a substantive activity perspective, COMEX notes that a space of this size would hardly allow for the effective presence of personnel, the installation of basic infrastructure, or the actual execution of the activities approved under the Regime.

The opinion also identifies important limitations in terms of oversight and control. Authorities, including PROCOMER, Customs, and the Tax Administration, must be able to carry out effective inspections, which requires minimum physical conditions for access, document review, and operational verification. Such reduced spaces could hinder these functions and affect regulatory compliance.

Additionally, the analysis highlights implications related to occupational health standards and international economic substance requirements (OECD – BEPS Action 5), as well as compliance with minimum investment thresholds for operations located outside the GAM. In this context, COMEX recommends that any authorization of this nature be supported by specialized technical assessments and warns that, in the absence of such support, the administrative act could be subject to legal challenges. As an alternative, it suggests considering conditional approvals while such technical assessments are obtained.