Frequently asked questions about customs in Guatemala

A customs broker handles the formalities before Guatemala’s Tax Administration Superintendency (SAT) so that goods can be legally imported, exported or moved in transit. At Aduanas EF we review your documents, classify the goods under the Central American Tariff System (SAC), prepare the customs declaration (DUCA), calculate duties and taxes, and follow up until the cargo is released.

Usually: a commercial invoice; a transport document (bill of lading or B/L for sea freight, air waybill or AWB for air freight, land waybill for road freight); a packing list; a certificate or declaration of origin when claiming preferential tariff treatment; and permits or licenses from the competent authority for regulated goods. The importer must be registered with the SAT. We confirm the exact list for your product.

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.

The main ones are import duties (DAI, Derechos Arancelarios a la Importación), whose rate depends on the tariff classification and any applicable trade agreement, and the 12% VAT (IVA), calculated on the customs value (CIF) plus the DAI. Some goods carry additional specific taxes. We give you an estimate before shipping.

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.

Yes. We handle all customs formalities for the three modes — air, sea and land — at Guatemala’s ports, bonded warehouses and Central American border crossings.

Yes. We provide customs brokerage in free zones and for companies under the maquila regime, including temporary imports and the export operations linked to these regimes.

You must be registered as an exporter; have a commercial invoice, packing list and transport document; and, depending on the product and destination, certificates of origin, phytosanitary or sanitary certificates or other permits. We prepare the export declaration and coordinate with the bonded warehouse, port or border crossing of exit.

It depends on the transport mode, on the documentation being complete and on the result of the customs risk selection system (green: release without physical inspection; red: inspection). With correct documents and the declaration prepared in advance, the process is considerably faster. We give you estimated timing for your case when quoting.

Our office is at Calzada Atanasio Tzul, 24 avenida 35-99, zona 12, interior Almacenadora Centralsa, Guatemala City, Guatemala. Call us at +502 4215-8499 or email info@aduanasef.com.

Send us the type of operation (import or export), the transport mode (air, sea or land), a description of the goods and, if available, the invoice and transport document. Use the contact form, email info@aduanasef.com or call +502 4215-8499.