Guatemala Import Duties & Taxes Explained

Guatemala charges Import Duties (DAI) ranging from 0% to 15% for most consumer goods, with items like clothing and footwear at 20%. Your shipment will also be subject to 12% VAT on the total value including duties, and carriers typically charge $15-$50 USD in clearance fees.

There is effectively no de minimis exemption for VAT, meaning almost all commercial shipments are taxed regardless of value. However, a simplified clearance process exists for personal-use items valued up to $1,000 USD.

The 12% IVA is applied to the sum of your CIF value (goods, insurance, and freight) plus the amount of any customs duties charged. This means you pay tax on the total landed cost including the duty itself.

Duty rates vary by category: laptops and tablets often enter at 0%, general electronics and home goods typically face 5% to 15%, while clothing and footwear can be taxed up to 20%. Specific rates depend on the HS code classification assigned by SAT.

Yes, you must provide your Tax Identification Number (NIT) to the carrier for customs clearance. If you are a foreigner without an NIT, your passport number may be used instead.

Yes, carriers like DHL, FedEx, and UPS charge a brokerage fee that typically starts around $15–$50 USD or 2% of the total duties and taxes paid, whichever is higher. Additional storage fees may apply if your package is held for inspection.

While goods manufactured in the USA may qualify for 0% duty under the CAFTA-DR agreement, you generally need a specific Certificate of Origin to claim this benefit. Individual retail purchases often lack this documentation, so standard rates usually apply.

Yes, health supplements, cosmetics, and food items often require special permits from the Ministry of Health to enter Guatemala. Failure to provide these permits can result in significant delays or rejection of your shipment.

The Superintendencia de Administración Tributaria (SAT) determines the taxes and duties, but the carrier usually collects these fees directly from you upon delivery. You will be notified of the exact amount before your package is released.

To estimate costs, add 12% IVA and the applicable duty rate (0–20%) to your CIF value, then include a carrier fee of roughly $15–$50 USD. Remember that final charges are determined by SAT based on the specific classification of your items.