This article has the overall aim to make a documentary theoretical approach to the FTZ in the context of the logistics industry regionally, nationally and internationally, current issue, regarding the search for higher levels of competitiveness in the service sector logistics, and the impact on employment generation, optimization of investment, output and productivity. To this effect the most significant findings were presented from the legal, fiscal and tax until the investigations made by logistics operators recognized nationally and internationally, conducting an analysis of the most relevant data.