How does Guatemala's import duty (DAI) work, what is its range, and how is import VAT computed?

The Central American Import Tariff combines the Central American Tariff System (SAC, a 10-digit code) with Import Duties (DAI, ad valorem). The typical DAI runs from 0% to 20% of the customs value. The regional framework is the Convention on the Central American Tariff and Customs Regime and the CAUCA customs code.