1 Guatemala Country Profile

Generic Information

Guatemala, officially the Republic of Guatemala (Spanish: República de Guatemala), is a country in Central America bordered by Mexico to the north and west, the Pacific Ocean to the southwest, Belize to the northeast, the Caribbean to the east, Honduras to the east and El Salvador to the southeast. With an estimated population of around 15.8 million, it is the most populous state in Central America. A representative democracy, Guatemala's capital and largest city is Nueva Guatemala de la Asunción, also known as Guatemala City. Wikipedia, October 5, 2016.

Generic country information can be located from sources which are regularly maintained and reflect current facts and figures. For a generic country overview, please consult the following sources:

Guatemala Wikipedia Country Information https://en.wikipedia.org/wiki/Guatemala

Guatemala IMF Country Information http://www.imf.org/external/country/GTM/index.htm

Guatemala Economist Intelligence Unit Information* http://country.eiu.com/guatemala

(*note - this is a paid service)

Humanitarian Information

Guatemala World Food Programme Information http://www.wfp.org/countries/guatemala

Guatemala UN Office for the Coordination of Humanitarian Affairs Information http://www.unocha.org/rolac

Facts and Figures

Guatemala Wolfram Alpha Information http://www.wolframalpha.com/input/?i=guatemala

Guatemala World Bank Information http://www.worldbank.org/en/country/guatemala

Guatemala Population Information http://worldpopulationreview.com/countries/guatemala-population/

1.1 Guatemala Humanitarian Background

Disasters, Conflicts and Migration

Per the 2020 World Risk Report, Guatemala ranks 10th in the world in terms of exposure to disasters and 28th in vulnerability according to INFORM's 2021 Risk Index, https://www.informs.org/. The last 20 years, Guatemala ranks 16th on the 2021 Global Climate Risk Index.

Guatemala has the fourth highest rate of chronic malnutrition in the world and the highest in Latin America and Caribbean, with Indigenous and rural populations disproportionately affected. Chronic childhood malnutrition (and stunting) affects 47 percent of all children under the age of five, 58 percent of indigenous children, and 66 percent of children in the lowest income quintile.

Man-Made Issues
Type	Occurs	Comments / Details
Drought	Yes	In the called “dry corridor” (Alta Verapaz, Baja Verapaz, Quiché, El Progreso, Chiquimula, Jalapa, Zacapa, Jutiapa, Totonicapán). Drought is recurring, especially in northern departments of Zacapa, Jutiapa and Jalapa, where water resources are scarce and soil quality is poor. In July 2014 a long “Canícula” ( almost 30 days) caused strong reduction of maize and beans production , affecting 300,000 poor families from 16 departments of them, located along the Dry Corridor (Jutiapa, Chiquimula, Santa Rosa, Quiche, El Progreso, Huehuetenango ,Baja Verapaz and Zacapa. In 2012 a severe drought struck El Progreso, Zacapa, Guatemala, Sololá, Huehuetenango, Quiche, Baja Verapaz, Totonicapán, Jalapa, Santa Rosa, Chimaltenango, Alta Verapaz and Escuintla affecting 53,200 families ( WFP-EFSA 2012). Severe drought’s history includes: 2012 (266,485 affected people) , 2009 (2,500,000 affected people), 2005 (2,500,000 people affected); 2001, (113,596 affected) and 1987 (73,000 affected)
Earthquakes	Yes	On July 2014 an earthquake of 5.3 on the Richter scale affected the Western part of the country. During November 2012, an earthquake of 7.2 on the Richter scale struck 5 departments (San Marcos, Quetzaltenango, Sololá, Totonicapán). 9,225 houses, corresponding to approx. 46,125 persons were severely damaged. Last major earthquake were in 1991 (23,890 affected), in 1976 (23,000 deaths / 4,993,000 people were affected). Other large earthquakes happened in 1917 (2,650 deaths) and 1902 (2,000 deaths).
Epidemics	Yes	Seasonal epidemic of dengue, malaria and H1N1. Covid cases 1.11 M (+127) Deaths 19,567 (+15) Note: As of early 2022, just 29 percent of Guatemalan population was fully vaccinated. The slow progress of vaccination efforts increases the country’s susceptibility to further COVID-19 outbreaks as of data on September 2022
Extreme Temperatures	Yes	Frost (heladas) in the highland of the Sierra Madre and Sierra de los Cuchumatanes.
Flooding	Yes	In November 2020 hurricanes Eta and Iota caused floods and destruction across Guatemala and other countries in Central America, affecting 3.5 million children, in the middle of the global COVID-19 pandemic. Yearly events - Hurricane prone country both on Atlantic and Pacific side. Large flood’s history includes; 2011 (528,753 affected people) 2010 (6,075 affected people, 2009 (10,800 people affected), 2008 (180,000 affected people); 2005 (1,513 deaths), 2002, (23,890 affected), 1949 (40,000 deaths); 1982 (348 deaths).
Insect Infestation	No
Mudslides	Yes	In 2020, Guatemala witnessed a record-breaking Atlantic hurricane season, with extreme rainfall, catastrophic winds and deadly landslides devastating the country. Along with floods, mudslides and cave-in are recurrent events during the rainy season (ex. Zacapa / Huehuetenango, 12 deaths in June 2008, / Alta Verapaz, 38 deaths in Jan. 2009, Chimaltenango 60 death in May 2010). During the 2010 rainy season at least 50,696 people were affected at different levels. It is estimated that since 1900, a total of 300 people died due to the slides (land/mudslides/rock-falls) and 6,270 persons were affected.
Volcanic Eruptions	Yes	Volcanic activity at Guatemala's Fuego volcano intensified on July 2, 2022, with abundant degassing and new lava flow reaching at least 1 km (0.6 miles). The activity further intensified on July 4, resulting in pyroclastic flows that reached about 6 km (3.7 miles) from the crater toward the Ceniza drainage. Three volcanoes are in activity (Pacaya, Santiaguito, and Fuego). In 1902, volcano Santa Maria’s eruption resulted to 6,000 deaths. In 1929, Santiaguito volcano’s eruption killed approx. 2,500 persons Significant volcanic activity continues in the Sierra Madre range; Santa Maria ( elev. 3,772m), Pacaya ( ele.2,552 m), which in May 2010 causing an ash fall on Guatemala City. This is one of the country´s most active volcanoes with frequent eruptions since 1965; other historically active Alotenango Almolonga, Atlitan, Fuego and Tacan. Volcán de Fuego (Fuego volcano), 2018. The eruption of the Fuego volcano occurred on the departmental border between Chimaltenango, Escuintla and Sacatepéquez in Guatemala on June 3, 2018. The eruption caused the death of more than 300 people, but the real number is between 10,000 people deceased, approx.
High Waves / Surges	No
Wildfires	Yes	Frequent from January to May. Most fires are linked to bad agricultural practices usually called “quemas”.
High Winds	Yes	In the North of the country (Peten). In 2020, Guatemala witnessed a record-breaking Atlantic hurricane season, with extreme rainfall, catastrophic winds and deadly landslides devastating the country. Between 3 and 17 November 2020, tropical storms Eta and Iota pummelled most of the Guatemalan territory with heavy rains that caused flooding and dozens of catastrophic landslides and mudflows. According to the National Disaster Reduction Coordination (CONRED), 16 of the country's 22 departments were affected by both storms, mostly Alta Verapaz, Izabal, Quiché, Huehuetenango, Petén, Zacapa and Chiquimula. These departments are home to some five million people.
Other Comments	Guatemala's vulnerability to natural- and climate-related disasters coupled with high poverty and gaps in the access to basic services poses a host of challenges that COVID-19 and hurricanes Eta and Iota have worsened since 2020. The COVID-19 pandemic ended three decades of economic growth in Guatemala. Still, the country experienced one of the smallest GDP contractions in 2020 in LAC (-1.5 percent compared to a regional average of -6.7 percent). The Government’s fiscal stimulus to respond to the pandemic (equivalent to 3.3 percent of GDP) was swift in 2020 and focused on protecting the poor and vulnerable.
Civil Strife	Yes	The Guatemalan Civil War, the longest civil war in Continental American history, ran from 1960 to 1996. It had a profound impact on Guatemala. 40,000 to 50,000 people disappeared during the war, approximately 200,000 were killed and 1 million displaced. Civil strife is a potential threat increased by a widening gap between the rich and poor. Over the previous years there have been strikes, particularly in the agricultural and health sector which often led to tensions with government authorities.
International Conflict	No
Internally Displaced Persons	No	Total number of IDPs as of 31 December 2021 243,000 This figure refers to people internally displaced by the 36-year-long civil war in Guatemala, which ended in 1996, as well as to IDPs displaced in 2021. The first caseload is based on data from a 2000 report by the Central American Development Foundation (FUNCEDE), Fundación Arias para la Paz y el Progreso Humano, and UN HABITAT. The report disaggregates the 1997 figures from the UN Population Fund on the number of people displaced when the conflict in Guatemala finished. This figure is based on the assessments conducted after the signing of the Accord for a Firm and Lasting Peace in 1996. The second caseload is based on data from the NGO Cristosal, on the number of IDPs of 2021 who received the organisation's assistance. However This figure is considered an underestimate, given the lack of systematic monitoring of violence displacements in the country, as well as the sensitivity of displacement associated with violence, which may discourage those displaced by violence to disclose their situation. In addition it has not been updated since 1997. It is unclear whether these IDPs are still displaced today 16,000. This figure refers mostly to internal displacements triggered by floods, but also to displacements due to storms, landslides, earthquakes and extreme temperatures. It is based on data provided by the National Coordinator for Disaster Reduction (CONRED), on the number of people evacuated or the number of homes severely damaged due to disasters.
Refugees Present	NO	Guatemala is characterized as a country of transit, asylum, return and origin of refugees, in a complex context of mixed migratory flows, in which displacement takes multiple forms, including human trafficking and smuggling. Since 2014, in order to make visible the dramatic protection crisis in the North of Central America, The United Nations High Commissioner for Refugees UNHCR has progressively increased its presence in Guatemala, El Salvador and Honduras, acquiring a greater and deeper understanding of the complex particular context of Guatemala.
Landmines / UXO Present	NO	Estimates vary as to the extent of both the antipersonnel landmines and unexploded ordnance that still threaten Guatemala. Before the war ended in 1996, the Guatemalan military claimed that the URNG guerrillas had deployed 35,000 landmines. Demining operations began in 1998, as a result of a collaborative effort between the Guatemalan government and the OAS, with the participation of the country’s army, volunteer firefighters corps and former members of the National Revolutionary Army of Guatemala (URNG). During its seven years of operation, the program benefited 1,800 communities and educated half a million people about the lethal effects of these weapons, which were scattered throughout the country. The Guatemalan National Commission for Peace and Demining has overall responsibility for the national project. Operations in Guatemala are somewhat unusual within the Organization of American States OAS program, as the primary threat comes from the approximately 8,000 unexploded devices, including mortar and artillery shells, aerial bombs and hand grenades, which are scattered throughout Guatemalan territory. On December 15 of 2005 the Organization of American States (OAS) and the government of Guatemala marked the end of the program. The program located and destroyed 4,127 unexploded artifacts.
Other Comments	Guatemala has yet to make any comprehensive effort to treat war wounded. Though the number of casualties from landmines and other war-related artefacts are far lower in Guatemala than, for example, in neighbouring El Salvador, the total number of wounded from Guatemala’s civil war remains unknown. It appears that little or no treatment is currently available in Guatemala for prosthetics fitting, rehabilitation and workplace reincorporation. Partly because the overall need for such programs is considered to be far less in Guatemala than in other Central American nations, the Pan-American Health Organization is not undertaking such efforts in Guatemala.

For a more detailed database on disasters by country, please see the Centre for Research on Epidemiology of Disasters Country Profile.

Seasonal Effects on Logistics Capacities

Seasonal Effects on Transport
Transport Type	Time Frame	Comments / Details
Primary Road Transport	May to October	During the raining season (May - October), main roads can be affected by floods and mud slides and may cause some delays in transport. Most of locations in Guatemala have different access routes that can be used as contingency.
Secondary Road Transport	May to October	Excessive rains will usually damage secondary roads.
Rail Transport		There is no rail transport available in Guatemala
Air Transport		Volcanic eruptions can affect the air transport. Peten Airport in the North and The Oscar Arnulfo Romero in El Salvador, can serve as alternative international airports
Waterway Transport		No significant use of waterway transport in the country

During the months November until May, is when Guatemala increases the export activity (coffee and perishables) therefore transport becomes more difficult to find and prices might go higher. During this period, there will be a pick during in March and April (close to the Holly Week), when transport is hard to find. Shipping lines should be contacted in advance (10-15 days).

Seasonal Effects on Storage and Handling
Activity Type	Time Frame	Comments / Details
Storage	February to May	During the summer season special considerations should be taken into account for internal combustion of commodities (especially in maize) due to hot and humid conditions at warehouses located at low land regions (i.e.: Los Amates and Retalhuleu warehouses). To avoid these problems, temperature of commodities should be daily monitored, especially with commodities with high humidity content. (i.e.: maize with more than 14% humidity).
Handling	May to October	During the rainy season, the loading and offloading of commodities in trucks can be delays due to rainfall.

During the rainy season, commodities transportation, mainly grains and flour in trucks can be delays due to rainfall. Nevertheless, during emergencies commodities should be transported through covered truck, to avoid damages of cargo.

Capacity and Contacts for In-Country Emergency Response

GOVERNMENT

CONRED (Coordinadora Nacional Para la Reduccion de Desastres) is the government Civil Protection Organization and is the key coordination institution for government emergency preparedness and response activities. CONRED is member of CEPREDENAC (Centro de Coordinación para la Prevención de Desastres Naturales en America Central), the regional inter-governmental organization for civil protection.

A National Response Plan, available on the CONRED website[1], establishes the role and responsibilities of government and non-governmental entities in the emergency response. The plan is, based on a three level response concept: national, municipality and regional locations, detailing 19 support functions. Some of these are: search and rescue, firefighting, water and sanitation, shelter management, temporary morgues management, psycho-social support, transport, communication, energy, etc. The plan also includes all support functions, responsible organizations, objectives and responsibilities.

The National Institute for Seismology, Volcanology, Meteorology and Hydrology (INSIVUMEH) monitors the country seismic activities and hydrometeorology situation through monitoring stations placed in the country. The Ministry of Agriculture/ Vice Ministry of Food Security and Nutrition (MAGA / VISAN) provides information through its network of Departmental coordinators who maintain a registry of harvest losses, and monitors the food availability. The Secretary of Food Security and Nutrition (SESAN) provides information through the information systems for monitoring and evaluation of the food security and nutrition situation. The Ministry of Health’s epidemiological vigilance unit monitors the country’s hygiene and health situation.

Based on the monitoring reports and depending on the intensity of the disaster, CONRED, in consultation with other government actors declares the level of institutional and public alert and, when applicable, submits for approval the State of Calamity Decree to the President of the Republic which triggers the response according to the National Plan.

Upon the activation of a Red level emergency, the Emergency Operation Centre (COE) is activated in CONRED. The COE is the coordination center where all relevant government institutions are represented.

CONRED is based the Aurora International Airport in Guatemala City premises. It has three 600 m² warehouses and a 30 m² cold room used to store emergency aid during emergencies. CONRED handling equipment includes eight 2.5 MT Forklifts, approx. 25 hand pallet trucks, and eight 20 MT capacity trucks. It fuel reserves consist of two gasoline tanks (22,500 L), three diesel tanks (22,500 L) and one fresh water tank (40,000 L) to cover a 30 day supply for the base. The emergency store includes equipment such as Search and Rescue equipment, blankets, tents, mattress and 20,000 ready to eat rations. Also there are standing agreements with private companies for the supply of additional food parcels in case of emergencies.

At field level, CONRED has 42 “reaction centers” with first response equipment ready to be used. Equipment includes: blankets, family tents and food.

Upon emergency and activation of the National Plan, all actors involved support the operation through the operational center (COE) and will augment CONRED’s response capacity. As an example, CONRED will benefits from the support from the Ministry of Communication for communication equipment and earth removal equipment such as tractors, excavator and staff for road security. For air transport support, CONRED will receive in the first days the support of the SAR (former Circulo Aereo) which is part of the Aeroclub of Guatemala Civil Aviation which has 20 helicopters and more than 150 small aircrafts which can be useful to mobilize rescue teams or medicines. The military air force has limited number of air response to specific requirements for helicopters and aircrafts, but they are able to coordinate alone with CONRED to get more units from other institutions.

Currently the military is supporting the food distribution drought affected population; in this case everything is organized by governors and vice presidency. In other situations, governors, majors can approach the military commander of the specific area for transport requirements (truck, security, fuel and Daily Support Allowance). The number of trucks depends on the availability and special requirements. US Air force, based in Honduras, through the Fuerza Bravo has been mobilized in various instances and provided helicopters support in times of emergencies.

In the recent years, the Office of the First Lady has been taking an increasing role in the emergency response by defining priorities, attributing the responsibilities to government institutions, hence, becoming an important factor in the response.

For more information on government contact details, please see the following link: 4.1 Government Contact List.

HUMANITARIAN COMMUNITY

Guatemala due to its geographical, geological and tectonic position is classified as one of the countries worldwide with a high potential for multiple natural hazards being these hydro-meteorological, geological, vulcanological, earthquake, drought, forest fires, among others, and their social situation (inequality), economic (extreme poverty), environmental degradation by over-exploitation and under development, generates high vulnerability conditions, on a large percentage of the population. Infrastructure and services are exposed to different risks, which may be triggered disasters, which are becoming increasingly recurrent.

In Guatemala, initially when a big disaster hit the Country, is the government that makes the first actions, declaring different types of alerts and mobilizing financial, human and institutional resources through Civil Protection CONRED (National Commission for Disaster Reduction) and civil authorities (governors), Line Ministries and Army.

However, if the government believes that even mobilizing all its resources, is unable to meet the growing need for supporting affected population, then a public calamity declaration is prepared and issued by the highest authority of the Executive and ratified by the Congress. An international flash appeal (through the Ministry of Foreign Affairs) is given to the humanitarian organizations such as : USAID; WFP, UNICEF, PAHO, FAO and NGOs and different mechanisms such as the Country Team United Nations, the UNETTE and different Clusters “Logistics, Nutrition, Food Aid, Communication and others " are activated. Leadership by “expertise" is applied by the international humanitarian community, which works closely with NGOs, civil protection institutions, and local authorities.

The support of the international community begins immediately and lately is directed to early recovery and / or reconstruction. This creates the need for a mechanism to channel humanitarian aid activities.

Internationally there is a legal framework that governs the relationship between countries in terms of aid and humanitarian assistance highlighting the Geneva Convention-Common, Resolution 2816 of the UN Assembly Attendance in cases of natural disasters and other disaster situations - Universal Declaration of Human Rights, the Paris Declaration, the International law of Human Rights and Customary law.

For more information on humanitarian agency contact details, please see the following link: 4.2 Humanitarian Agency Contact List

[1] http://www.conred.gob.gt/www/images/stories/biblioteca/documentos-informativos/Plan-Nacional-de-Respuesta.pdf

[2] http://www.ifrc.org/docs/IDRL/Guatemala_Manual%20Coordinacion.pdf

1.2 Guatemala Regulatory Departments & Quality Control

Structure of Tax Legislation
Tax Administration
Customs
Quality Assurance Fuel
Quality Assurance Food
Quality Assurance Medical

Structure of Tax Legislation

The TAX legislation is a prerogative of the Guatemalan Congress in accordance with the Political Constitution of Guatemala. The Tax norms are found in the Constitution, the Fiscal Code, the Commercial Code, the Criminal Code, as well as the regulations issued by authorized administrative bodies. The income Tax Law, became effective in 1992, and has been amended by subsequent decrees.

Tax Administration

The Superintendence of Tax Administration (Superintendencia de Admibnistración Tributaria) is a decentralized state entity, with competence and jurisdiction throughout the national territory, to exclusively exercise the functions of tax administration, contained in the legislation. The Institution enjoys functional, economic, financial, technical and administrative autonomy and has its own legal personality, assets and resources.

The SAT has de overall responsibility for tax administration. This decentralized agency is responsible for handling all income tax-related matters as well as Value Added Tax, ISO, Fiscal Stamps Tax, Tevaluation Tax, Capital Gains Tax.

The SAT is also in charge of administrating the Guatemalan Customs System, for which a special section on customs matters has been created for the different auxiliaries and users of the Guatemalan Customs.

Customs

The Customs Bureau (Dirección General de Aduanas) is the agency supervised by SAT that controls the customs offices which assign and collect duties, fees and VAT on imports. Customs of Origin and Customs of Destination can be: customs, internal customs, fiscal warehouses, customs warehouses, fiscal warehouses, temporary customs warehouses, free zones, ZOLIC and public zones of special development.

Quality Assurance Fuel

The MEM (Ministry of Energy and Mines) is the Government entity responsible for the quality assurance of fuels commercialized in Guatemala. MEM has laboratories for the quality analysis of fuels, raw materials and related products. MEM laboratories are members of international certifications such as: COGUANOR, OGA, RELABSA, IBEROARSEN and WAITRO.

Quality Assurance Food

There are two Government Ministries responsible for the quality assurance of Food. The first one is The Ministry of Agriculture (MAGA), with the department of Norms and Regulations, that works closely with OIRSA (Organismo Internacional Regional de Sanidad Agropecuaria), which is responsible for food inspections at point of entries (ports, borders, airports). OIRSA will support member countries in the development of their animal and plant health systems by assessing the execution of services in the control against plan and animal diseases, pest and plagues that affect agricultural patrimony. Also, will monitor, inspect, fumigate (aircrafts, vehicles, and ships) and approve the import permits for non-process foods into the country. Secondly the Ministry of Health, which has the Department for Regulations and Food Control.

Quality Assurance Medical

The government entity responsible for the quality assurance of medicines and medical supplies is the Ministry of Public Health and Social Assistance (MSPAS). Its responsibility is to guarantee the right for heath for all Guatemalan citizens, through the regulation and coordination of all health services and health prevention.

Within the Ministry, the department of Regulation and Control of Pharmaceutical products, is the one responsible to lay down rules, control all pharmaceutical products and import entities, producers and marketers

For more information on regulatory departments and quality control laboratories’ contact details, please see the following links: 4.1 Government Contact List and 4.3 Laboratory and Quality Testing Company Contact List.

1.3 Guatemala Customs Information

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 Phytosanitary Permit for vegetable origin products Zoosanitary Permit for animal origin products Letter from SAT for process foods Health Import Certificate, for semi-process or 100% process foods Tax exemption. DAI and IVA. Government Franchise authorizing imports. Declaracion Unica Aduanera, tipo 23-ID. Definitive import Documents required by OIRSA BL/Carta de Porte/ Air Waybill Commercial Invoice or Donation Letter Original Certificate of Origin Original Phytosanitaru Certificate, for Vegetal origin products Original of Zoosanitary Certificate, for animal origin products Original of Heath Certificate, for process or semi process products Phytosantiary or Zoosanitary certificate signed and stamped by VISAR Authorization from Direccion de Inocuidad. For semi process and process foods, Import Certificate, authorized by Ministry of Health Original of Microbiological Laboratory Analysis 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.