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What are the Central American Common External Tariff brackets?

According to the cited documentsImporting machinery

DAI, capital goods not produced in the region

0%

In forceSICE-OEA/SIECA

The Central American Import Tariff combines the SAC (a 10-digit nomenclature built on the Harmonized System) with an ad valorem import duty (DAI). Its brackets, according to SIECA/SICE, are: 0% for raw materials and capital goods not produced in the region; 5% for raw materials produced in Central America; 10% for intermediate goods produced in Central America; and 15% for final consumer goods, with exceptions for special situations. The governing framework is the Convention on the Central American Tariff and Customs Regime; the tariff is administered by SIECA and has been in force since 1997.

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  • DAI, raw materials produced in Central America5%In forceSICE-OEA/SIECA
  • DAI, intermediate goods produced in Central America10%In forceSICE-OEA/SIECA
  • DAI, final consumer goods15%In forceSICE-OEA/SIECA

Sources

  • SICE-OEA

    Estado de la integración económica centroamericana

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

    Sistema Arancelario Centroamericano

    portal.sat.gob.gtAccessed Aug 19, 2026Go to the source
  • SICE/OEA

    Convenio sobre el Régimen Arancelario y Aduanero Centroamericano

    sice.oas.orgAccessed Aug 19, 2026Go to the source