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On what value are import taxes calculated in Guatemala (customs valuation)?

According to the cited documentsImporting machinery

Cases settled on transaction value

~90%

Valuation Committee statistics cited by SATPortal SAT

Guatemala has been a WTO member since 1995 (Decree 37-95) and applies the Agreement on Implementation of Article VII of the GATT. The primary method is transaction value (the price actually paid or payable), used in ~90% of cases according to Valuation Committee statistics cited by the tax authority (SAT); transport, insurance and related charges up to the port of entry are added to the price (CIF basis). The secondary methods (identical goods, similar goods, deductive, computed, fall-back) follow the order set by the WTO Agreement; the regional provisions are in CAUCA, RECAUCA and the Central American Regulation on the Customs Valuation of Goods.

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Sources

  • Portal SAT

    Acuerdo relativo a la Aplicación del Artículo VII del GATT

    • Cases settled on transaction value
    portal.sat.gob.gtAccessed Aug 19, 2026Go to the source
  • Reglamento Centroamericano sobre

    Reglamento Centroamericano sobre la Valoración Aduanera de las Mercancías

    sde.gob.hnAccessed Aug 19, 2026Go to the source
  • Vesco Consultores

    Métodos de valoración aduanera

    vescco.taxAccessed Aug 19, 2026Go to the source