Guatemala

VAT (IVA) is 12 percent, levied on the CIF value plus import duty (Decree 27-92). It is the lowest VAT rate in Central America. Source: SAT (portal.sat.gob.gt).

Imports and exports are processed electronically through the SAT's DUCA (Central American Single Declaration): DUCA-D for third countries, DUCA-F for Central American origin. The FYDUCA applies within the customs union with Honduras and El Salvador.

Guatemala is part of CAFTA-DR (USA, since 2006) and the Central American Common Market. Further agreements exist with the EU, EFTA (incl. Switzerland), Mexico, Chile, Colombia, Panama, Peru and Taiwan.

About 96 percent of foreign trade runs through Puerto Quetzal on the Pacific and Santo Tomas de Castilla and Puerto Barrios on the Caribbean. In 2025 around 1.12 million containers were handled (up 11 percent).

Under the EU-Central America Association Agreement, the EUR.1 movement certificate or a registered exporter (REX) declaration applies. For CAFTA-DR and EFTA an origin declaration is sufficient.

There are no UN sanctions against Guatemala. As a UN member it implements UN Security Council sanctions and has no autonomous dual-use control list. For US technology, US re-export rules (EAR) must be observed.

The Atlantic hurricane season runs from June to November and can affect the Caribbean coast. The May-October rainy season brings landslides, and there are earthquake and volcanic risks (Fuego volcano).

Cette page renvoie vers des pays partenaires importants (import/export) pour un contexte rapide.

• US
• CN
• MX
• SV
• CR
• HN

Pour les transports internationaux, ces termes sont un bon point de départ :

• Incoterms
• AWB (lettre de transport aérien)
• Bill of Lading (B/L)
• Code HS / nomenclature douanière
• UN/LOCODE