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Can I import used industrial machinery into Guatemala? Are there age restrictions?

According to the cited documentsTo be confirmedImporting machinery

The operational risk is valuation: with no list price available, the tax authority (SAT) may challenge the declared value of a used item (value adjustments, reasonable doubt). Vehicles are a separate and more expensive regime (IPRIMA).

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Sources

  • Portal SAT

    Acuerdo relativo a la Aplicación del Artículo VII del GATT

    portal.sat.gob.gtAccessed Aug 19, 2026Go to the source