International convention and customs procedures of Guatemala

International Conventions

Party to the Montreal Protocol on Substances That Deplete the Ozone Layer
Party to the Wassenaar Arrangement on Export Controls For Conventional Arms and Dual-Use Goods and Technologies

International Economic Cooperation

Guatemala is part of the FTAA: Free Trade Area of the Americas, as well as the Central-American Common Market 

Non Tariff Barriers

Guatemala's import regime is fairly liberal. All food industry products have to be registered with the Registration and Control of Foodstuff Department (Ministry of Health). The labeling has to mention all the ingredients, the registration number and the use by date.  Pharmaceutical products have to have a Ministry of Health "sanitary inscription" before they can be commercialized in Guatemala.

Customs Duties and Taxes on Imports

5.8%

Customs Classification

Guatemala uses the Harmonized Customs System. The customs duties are calculated Ad valorem on the CIF value. Customs is managed by the Ministry of Finance (Spanish only). Guatemala applies the Central American Tarif schedule (SAC) in the context of the Central America-European Union Agreement (Guatemala, Salvador, Honduras, Nicaragua).  The SAC has set a customs ceiling of 15% and a minimum of 0%.  Guatemala, Honduras and El Salvador have more or less eliminated customs duties between their countries.  Industrial products and equipment goods not produced in the agreement countries are mostly taxed at 0%.  To find out about customs in Guatemala, refer to the Mininstry of Economy of Guatemala. (Spaninsh only with some documents available in English).

Import Procedures

Guatemala uses the Harmonized Customs System. The customs duties are calculated Ad valorem on the CIF value. Customs is managed by the Ministry of Finance (Spanish only). Guatemala applies the Central American Tariff schedule (SAC) in the context of the Central America-European Union Agreement (Guatemala, Salvador, Honduras, Nicaragua).  The SAC has set a customs ceiling of 15% and a minimum of 0%.  There is however, a certain amount of flexibility when applying the said agreements as much on the validity date of the harmonization as on the coverage. Guatemala, Honduras and El Salvador have more or less eliminated customs duties between their countries.  Industrial products and equipment goods not produced in the agreement countries are mostly taxed at 0%.  To find out about customs in Guatemala, refer to the Ministry of Economy of Guatemala. (Spanish only for the documentation on SAC ).

Importing Samples

It is allowed to import samples which do not have commercial value. The importer has to show documentation on the product with a price estimate of the product.  When going through customs, the value of the sample will be determined and an import tax will be charged based on this value.  Refer to the importing samples documentation on the SAT (in Spanish) (in Spanish).

To go further, check out our service Import controls and Export controls.

For Further Information

SAT (Superintendencia de administración tributaria). Guatemala customs information website (in Spanish)