Customs glossary for Guatemala
The terms you will come across when importing, exporting or working with a customs broker in Guatemala, explained simply.
This glossary defines the key foreign-trade concepts in Guatemala: the DUCA is the Central American customs declaration; the SAC classifies goods; import duties (DAI) and 12% VAT are the main import taxes, calculated on the CIF value; and release (levante) is the final authorization to collect the goods.
Customs and foreign-trade terms
- Air waybill
- Bill of lading
- Bonded warehouse
- CAUCA and RECAUCA
- Certificate of origin
- CIF
- Commercial invoice
- Customs broker
- Customs inspection
- Customs transit
- Customs value
- DAI
- DUCA
- FOB
- Free zone
- Incoterms
- Maquila regime
- Packing list
- Land waybill
- Release
- Risk selection
- SAC
- SAT
- Temporary import
- VAT on imports
- Air waybill (AWB)
- Transport document for air cargo: it evidences the contract of carriage and travels with the goods to destination.
- Bill of lading (B/L)
- Sea freight transport document that proves the cargo was received on board and evidences the contract of carriage; it can be negotiable.
- Bonded warehouse (almacenadora)
- General deposit warehouse or customs warehouse where goods remain under customs control while clearance is completed.
- CAUCA and RECAUCA
- Uniform Central American Customs Code (Código Aduanero Uniforme Centroamericano) and its Regulation: the common customs legislation of the Central American countries, including Guatemala.
- Certificate of origin
- Document or declaration that proves the country of origin of the goods. It is required to apply the tariff preferences of a trade agreement.
- CIF
- Cost, Insurance and Freight: the sum of the cost of the goods, insurance and freight to the place of import. In Guatemala it is the basis for calculating import duties and taxes.
- Commercial invoice
- Document issued by the seller detailing the goods, quantities, prices and terms of sale. It is the basis of the customs value.
- Customs broker (agente aduanero)
- Person authorized by the customs authority to carry out clearance formalities on behalf of third parties. In Guatemala, authorization is granted by the Tax Administration Superintendency (SAT).
- Customs inspection (aforo)
- Verification by customs of the declaration and, when applicable, of the physical goods, to check their classification, value, origin and quantity.
- Customs transit
- Regime that allows goods to move under customs control from one customs office to another, within the country or between countries, without paying import duties.
- Customs value
- Basis on which import duties and taxes are calculated. It is determined primarily by the transaction value, in accordance with the WTO Valuation Agreement.
- DAI (import duties)
- Derechos Arancelarios a la Importación: import duty whose rate depends on the SAC tariff code and the origin of the goods.
- DUCA
- Central American Single Customs Declaration (Declaración Única Centroamericana). Electronic form to declare goods: DUCA-D (trade with countries outside Central America), DUCA-F (intra-Central American trade) and DUCA-T (transit).
- FOB
- Free On Board: Incoterm under which the seller delivers the goods on board the vessel at the port of shipment; from that point the buyer bears the costs and risks.
- Free zone (zona franca)
- Delimited area, governed in Guatemala by the Free Zones Law (Decree 65-89), where goods enter under special tax and customs treatment.
- Incoterms
- International Chamber of Commerce (ICC) rules defining which costs and risks the buyer and seller assume in an international sale (EXW, FOB, CIF, DAP, among others).
- Maquila regime
- Regime under the Law for the Promotion and Development of Export and Maquila Activities (Decree 29-89) that lets qualified companies temporarily import inputs to process and export them.
- Packing list
- Details the contents of each package, with weights and dimensions; it makes cargo verification easier.
- Land waybill (carta de porte)
- Road transport document covering the movement of goods by truck, for example across Central American borders.
- Release (levante)
- Customs authorization allowing the importer to dispose of the goods once formalities are completed and duties paid.
- Risk selection (selectivo)
- Risk-analysis system that assigns each declaration a result: green (release without physical inspection) or red (documentary and physical inspection).
- SAC
- Central American Tariff System (Sistema Arancelario Centroamericano). Nomenclature that classifies goods in Central America; it is based on the World Customs Organization’s Harmonized System.
- SAT
- Superintendencia de Administración Tributaria, Guatemala’s Tax Administration Superintendency. Through its Customs Division it runs the country’s customs service.
- Temporary import
- Regime allowing goods to enter with duties suspended for a set period, to be re-exported — for example after processing under the maquila regime.
- VAT on imports (IVA)
- 12% value added tax paid when importing into Guatemala, calculated on the CIF value plus the DAI.
Related questions
What is the DUCA?
The DUCA (Declaración Única Centroamericana, or Central American Single Customs Declaration) is the electronic form used to declare goods to customs in the region. There are variants by operation: DUCA-D for definitive imports and exports with countries outside Central America, DUCA-F for trade between Central American countries, and DUCA-T for goods in transit. Our team prepares and submits it for you.
Why does tariff classification matter?
The tariff code determines the duty rate, the permits required and whether your goods can benefit from a trade agreement. An incorrect classification can lead to adjustments, fines or delays. Our professionals have extensive knowledge of tariff classification, customs law and procedures.
Last updated: . General information; please confirm the requirements for your specific case with our team.
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