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How long does temporary admission of inputs last under 29-89, and can it be extended?

According to the cited documentsTo be confirmedSetting up a plant

Art. 12 suspends payment of customs duties and import taxes (VAT included) on raw materials, semi-finished and intermediate products, materials, containers, packaging and labels needed in order to export, in line with the lists authorized in MINECO's qualification resolution, for up to one (1) year from acceptance of the import customs declaration or of the FAUCA. The text in force, as amended by Decree 19-2016, contains no extension clause: the rule allowing an extension "once only and for up to an equal period", requested 30 days before expiry, appears solely in the original 1989 text (SICE/OAS) and did not survive the reform.

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  • Temporary-admission period

    Up to 1 year from the customs declaration or FAUCA

    Art. 12 Decree 29-89 as amended by Decree 19-2016Portal SAT
  • Extension under the text in force

    Not provided for

    Consolidated text 2026Portal SAT vs texto original 1989

Sources

  • Decreto 29-89

    Texto consolidado publicado por SAT

    portal.sat.gob.gtAccessed Aug 22, 2026Go to the source
  • Decreto 29-89

    Texto original de 1989 en SICE/OEA

    sice.oas.orgAccessed Aug 22, 2026Go to the source