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In Nicaragua the Free Trade Zone System was born in 1976 by Decree No.22 "Establishment of Export Zones," of March 23, 1976, published in Official Gazette no.76 of 30 July, and its Regulation Decree No.47 "Regulations to the Law on Export Zone", adopted on October 8, 1976 and published in La Gaceta No. 235 of October 16, 1976.

At the end of 1976 installed the first companies in the scheme and in July 1979, nine companies operating in a single industrial park, the Parque Industrial Las Mercedes. " Eight of these companies were involved in the clothing and the preparation of leather, all originating in the United States of America with a generation of jobs for 3,000 workers.
The triumph of the Sandinista Popular Revolution in Nicaragua initiated a change in the economic system, political and social void left by Decree No.22 "Establishment of Export Zones."

New Free Zones Act (1991)

In 1990 the Free Zone Regime Nicaragua is reactivated by Decree No.46-91 "Export Zones" of November 13 of 1991 published in the Official Gazette Journal on Friday, November 22, nineteen hundred and ninety-one . Your Order No.31-92 Regulation published in Official Gazette No. 112 of 12 June 1992 and subsequent amendments to the Regulation by the following decrees: Decree No.18-98, Gazette, April 1 1998, Decree No. 21-2003 Gazette No.41 of 27 February 2003 and Decree No.50-2005, Gazette No.158 of 16 August 2005.