maquiladora (mah-kee-l<<schwa>>-dohr-<<schwa>>), n.[fr. Spanish maquilar “gristmill”] A Mexican corporation, esp. one that holds a permit to operate under a special customs regime that temporarily allows the corporation to import duty-free into Mexico various raw materials, equipment, machinery, replacement parts, and other items needed for the assembly or manufacture of finished goods for export. — Often shortened to maquila.

[Blacks Law 8th]