How do I register as an importer with SAT and where is air cargo cleared?

The tax authority (SAT) publishes the procedure "Steps to register in the Importers Registry" within its import guide. Related guides on the same page: "Requirements prior to a definitive import", "Documents needed for a definitive import", "Points to consider when collecting your goods" and "What COMBEX-IM is". Air cargo is cleared at the COMBEX-IM temporary customs warehouse (combexim.com.gt).