Duties and Tax Exemption
For contact information regarding government custom authorities, please follow this links: 4.1 Guatemala Government Contact List and https://portal.sat.gob.gt/portal/
Emergency Response
[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones.
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
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WCO (World Customs Organization) member |
Yes, 22 FEB 85 |
Annex J-5 Revised Kyoto Convention |
Yes 16 FEB 05 |
OCHA Model Agreement |
No |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) Agreement of cooperation with Mexico, for the Prevention of and Assistance in case of Natural Disaster signed on 10 May 1988 |
Yes 10 MAY 88 |
World Trade Organization (WTO), to help trade flow smoothly, freely, fairly and predictably |
Yes 21 JUL 95 |
Trade agreements in force: http://www.sice.oas.org/ctyindex/GTM/GTMAgreements_e.asp |
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Exemption Regular Regime (Non-Emergency Response)
Guatemala is part of the Central American Customs Union which is regulated by the following two codes:
CAUCA - Código Aduanero Uniforme Centroamericano (Uniform Customs Code for Central America
RECAUCA Reglamentos del Código Aduanero Uniforme Centroamerican (Regulations of the Uniform Customs Code for Central America)
As a general rule, all goods being imported in Guatemala are submitted to two types of taxes:
DAI – Derecho Arancelario de Importacion
VAT (IVA) – Value Added Tax
Exceptions:
Few institutions have received from the Congress an exemption of DAI or, more seldom, both DAI and IVA. UN agencies, Diplomatic missions, international organizations such as BID, registered universities, government agencies (COCESNA, COMDECA, OIRSA) benefit from tax exemptions.
Amongst the NGOs only a few are exempted which are: CRS, Caritas and CARE.
For selected type of goods
Certain goods are exempted from duties through special agreement. It is the case for US food imported for title II program (CARE, SHARE, CRS benefiting), generic medicines (ref. Decree 16-2003 – all drugstores benefiting), retroviral medicines (only registered entities benefiting)
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
UN agencies are exempt from taxes |
Non Governmental Organizations |
No agencies other than the ones benefiting from an exemption law passed by the Congress are tax exempted. NGOs reported that it is difficult to receive the duty free status and many were not granted this privilege despite making the official request. |
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
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Generalities (include a list of necessary documentation) |
See below |
Process to be followed (step by step or flowchart) |
In normal situation (for entities benefiting from the Duty Free status): Tax exempted organization present the request for import and exemption to the Ministry of Foreign Affairs (MOFA) (present a request containing the list of the cargo and its purpose signed by head of the agency, along with the standard following shipping documents: Packing list / Gift certificate or Commercial invoice Transport document (Airway bill / Bill of Lading). Tax exemption documentation (Franquicia) received in return from the MOFA and is presented along with the documentation mentioned in point 1 to the Customs office (SAT) which revises and clears the cargo. Depending on the nature of the goods being imported an import approval must be requested from the relevant authority: Medicine: Department of Medicine control; Food: Min. Of Agriculture (MAGA), frigorific equipment: Min. Of environment, etc. In emergency situation (when a state of calamity is declared) Packing list / Gift certificate or Commercial invoice / Transport document (Airway bill / Bill of Lading) must be provided to CONRED in advance; Retrieval of cargo: CONRED inform Customs that the cargo will be retrieved; The cargo is inspected in the presence of: 1. CONRED Representative 2. Customs Rep. 3. Cargo owner; Customs gives the “Visto Bueno / Green light” / authorization for import – Customs prepares an import report, later used by CONRED to submit the exemption claim. CONRED has 20 days to present the documentation and clear the cargo with Customs (SAT), It is therefore CONRED, not the humanitarian organization, that will be in charge of the, post facto, customs clearance. |
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, Original, 3 copies, applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
AWB/BL/Other Transport Documents |
Yes, Original, 3 copies, applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Donation/Non-Commercial Certificates |
Yes, in case NO commercial invoice apply 3 copies, applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Packing Lists |
Yes, Original, 3 copies, applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Other Documents Packing Lists |
Yes, Phytosanitary Certificate Fumigation Certificate, Vegetable & origin |
Yes. Certificate of origin Original and 3 copies. Applies to UN and NGOs. Analysis certificate, summary protocol for vaccines |
Yes, Health certificate |
Yes. Certificate of origin Original and 3 copies. Applies to UN and NGOs |
Yes. Certificate of origin Original and 3 copies. Applies to UN and NGOs |
Yes. Certificate of origin Original and 3 copies. Applies to UN and NGOs |
Other Documents Certificates |
Free from aflatoxines and ocratoxines |
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Other Documents Laboratory Analysis |
Required for dairy products |
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Other Documents Radioactivity |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Other Documents Donation Letter |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Yes. Original and 3 copies. Applies to UN and NGOs |
Additional Notes |
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Process for importing medicines
Medicines must have an expiry date beyond 6 months after import date (in emergency situation, it might be lifted but should be previously discussed with the Customs authority) |
Customs Clearance
General Information
Customs Information |
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Document Requirements |
Documents required from Country of Origin
Documents required in Guatemala
Documents required by OIRSA
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Embargoes |
None |
Prohibited Items |
Prohibit drugs, protected animal or plants, imitation and counterfeit material. Food with any contamination, alteration, food without sanitary registration, food with incorrect labelling or anything that could cause confusion/errors to consumers. |
General Restrictions |
There are some food products restricted from entering Guatemala, depending on insects or diseases present at country of origin. The “Direccion de Normas y Regulaciones” from de Ministry of Agriculture, should be contacted before food export process begins. Restrictions and Norms are updated regularly. Example: Countries with presence of Maconellicoccus hirsutus Green can be found will be restricted from entering the country by Ministry of Agriculture. |
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Yes, Original, 3 copies, applies for UN and benefited NGO´s (see notes) |
Yes, Original, 3 copies, applies for UN and benefited NGO´s (see notes) |
Yes, Original, 3 copies, applies for UN and benefited NGO´s (see notes) |
Yes, Original, 3 copies, applies for UN and benefited NGO´s (see notes) |
Yes, Original, 3 copies, applies for UN and benefited NGO´s (see notes) |
Yes, Original, 3 copies, applies for UN and benefited NGO´s (see notes) |
Invoice |
Yes, Original, 1 copy, applies to both UN and NGO] |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
AWB/BL/Other Transport Documents |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Donation/Non-Commercial Certificates |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Packing Lists |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Phytosanitary Certificate |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Yes, Original and 3 copies, applies to both UN and NGO´s |
Additional Notes |
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NGO´s with tax and import exceptions CRS, Caritas and CARE. |
Transit Regime
WFP logistics officer should be contacted as soon as donations are confirmed. UN food donations enter into the country with the support and coordination of Government entity INDECA (Instituto Nacional de Comercializacion Agricola).
INDECA will give support for all customs process as well as the port operations, transport to warehouses and storage. To expedite the import process, copies of all documentation should be send to WFP Logistics officer to start import process with local authorities. From 10 to 15 days are needed to complete the permits before the consignment arrives. From 5-6 days are required to get the food aid permits out from port authorities, when vessel arrives.
When donations are confirmed, WFP should coordinate with INDECA Logistics and update inventories and storage capacity of the warehouses. Also, final destination of food requirement is needed in order to plan ahead the government transport tendering process from Ports to warehouses (it can take as long as 40 days), port operations and warehouse storage space planning. This information should be given to INDECA Logistics as soon as donations are confirmed, in order to plan the expenditures, plan allocation of funds and logistics processes.