 Firms operating outside of the special "enterprise zones" (either privately run, export-processing zones or government sponsored free zones) enjoy many of the same benefits as those operating within the zones.The Honduran Temporary Import Law permits companies that export 100 percent of their production to countries outside the CACM countries to hold ten-year exemptions on corporate income taxes and duty-free import of industrial inputs.Analysts continue to debate the actual benefits of the shift away from the import-substitution industrialization (ISI) policies of the 1960s and 1970s toward a new focus on free zones and assembly industries in the 1990s.