Guatemala
1.3 Guatemala Customs Information
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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)

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


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

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

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)

 

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






Other Documents

Laboratory Analysis

Required for dairy products






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

  • Guatemala is not banned from GMO products
  • It is recommended to send all documents via email to WFP Logistics officer to decrease waiting times at borders.  Original documents should follow to agreed location.
  • For food from Central America, the Formulario Unico Aduanero can be used instead of Origin Certificate.

Process for importing medicines

  • Request the franchise to the Ministry of Foreign Affairs
  • Request the entry permit (permiso de ingreso) to the Ministry of Health, Medicine control department (Departamento de Regulación, y Control de Productos Farmacéuticos y Afines. The request must come with the following documentation: Air Waybill /Bill of Lading, Copy of the commercial invoice, packing list, Certificate of Analysis, and summary protocol (for vaccines)
  • Process all documents with customs. Provide all document listed above plus de Resolution de Authorization (which is the document received from the MOFA) and the Permiso Salud y Medicamentos which is the document received from the Medicine control department.

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

Document Requirements

Documents required from Country of Origin

  • Bill of Landing, Air Waybill or Carta de Porte
  • Certificate of Origin.  If product is from Central America origin, then Formulario Unico Aduanero is required
  • Phytosanitary Certificate, for Vegetal origin products
  • Zoosanitary Certificate, for animal origin products
  • Heath Certificate, for process or semi process products
  • Commercial Invoice or Letter of Donation
  • Laboratory Analysis (microbiological) for Aphlatoxins and Ocratoxins
  • Radioactivity Certificate (depending on Country of Origin)
  • Fumigation Certificate.  Usually all products will be fumigated at port when entering into the country.  If pest are found alive a more rigorous fumigation will be applied.
  • Packing List

Documents required in Guatemala

  1. Phytosanitary Permit for vegetable origin products
  2. Zoosanitary Permit for animal origin products
  3. Letter from SAT for process foods
  4. Health Import Certificate, for semi-process or 100% process foods
  5. Tax exemption. DAI and IVA. Government Franchise authorizing imports.
  6. Declaracion Unica Aduanera, tipo 23-ID. Definitive import

Documents required by OIRSA

  1. BL/Carta de Porte/ Air Waybill
  2. Commercial Invoice or Donation Letter
  3. Original Certificate of Origin
  4. Original Phytosanitaru Certificate, for Vegetal origin products
  5. Original of Zoosanitary Certificate, for animal origin products
  6. Original of Heath Certificate, for process or semi process products
  7. Phytosantiary or Zoosanitary certificate signed and stamped by VISAR
  8. Authorization from Direccion de Inocuidad.
  9. For semi process and process foods, Import Certificate, authorized by Ministry of Health
  10. Original of Microbiological Laboratory Analysis
  11. For 100% process food, instead of local permits, a letter for SAT should be issued, informing that lab analysis are not required

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)

 

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

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.

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