Import customs clearance into Guatemala
We make sure your goods enter the country in compliance with regulations, with the correct duties and without unnecessary delays.
To import into Guatemala you must be registered with the SAT, present a commercial invoice, transport document and packing list, hold any permits the goods require, and submit the DUCA declaration paying import duties (DAI) and 12% VAT. Aduanas EF manages the whole process.
How does an import work?
- Before shipping: we check the tariff classification and confirm whether the goods need prior permits or licenses.
- Cargo arrival: the goods arrive at a port, the airport, a bonded warehouse or a border crossing.
- Declaration: we prepare and submit the DUCA based on your documents.
- Duty payment: import duties (DAI) and VAT are settled.
- Risk selection and release: if the system assigns an inspection, we attend it; then the cargo is released for pickup.
Documents to import
- Commercial invoice.
- Transport document: B/L (sea), air waybill (air) or land waybill (road).
- Packing list.
- Certificate or declaration of origin, when a trade agreement applies.
- Permits or licenses from the competent authority for regulated goods.
- Importer registration with the SAT.
Import duties and taxes
| Tax | Calculation basis |
|---|---|
| DAI (import duties) | Rate according to the SAC tariff code and the origin of the goods, applied to the customs value. |
| VAT / IVA (12%) | Customs value (CIF) plus the DAI. |
| Specific taxes | Only for certain products, under the laws that regulate them. |
DAI rates vary by product and origin. Request an estimate for your goods before shipping.
Import FAQ
What documents do I need to import into Guatemala?
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.
What taxes are paid when importing into Guatemala?
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.
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.
How long does customs clearance take?
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.
Last updated: . General information; please confirm the requirements for your specific case with our team.
Have a shipment to clear?
Tell us about your operation and we will reply with a clear proposal.