According to the cited documentsExceptions to the requirement: to be confirmedTo be confirmedImporting machinery
For definitive imports for commercial purposes, the importer must register in the Importers Registry (through the Virtual Agency of the tax authority, SAT), and the system requires at least one customs broker to be linked as representative in order to file its DUCAs, according to commercial guides and the frequently asked questions of the Guatemalan Corporation of Customs Brokers (CAAG). Since 12 August 2025 the DUCA-D order number has 15 digits and incorporates the customs broker's code, according to SAT's official account.