Importing machinery: duty and clearance

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Importing machinery: duty and clearance

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33 topics

33 of 245 researched topics

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Importing machinery and inputs

32 topics

Import duty on industrial machineryMachinery pays almost no import duty in Guatemala: according to the WTO tariff profile for 2025, the average applied MFN tariff on non-electrical machinery is 0.7%, with 93.7% of lines duty-free (maximum 15%), and 3.2% on electrical…Aug 22, 2026
Central American Common External Tariff bracketsThe Central American Import Tariff combines the SAC (a 10-digit nomenclature built on the Harmonized System) with an ad valorem import duty (DAI).Aug 22, 2026
General range of the import duty and average applied tariffThe import duty (DAI) runs from 0% to 15% for most agricultural and industrial goods, with exceptions of up to 40% (alcoholic beverages) and up to 20% (cigarettes, certain vehicles, weapons), according to the Trade.gov commercial guide.Aug 22, 2026
Customs valuation: the base for import taxesGuatemala has been a WTO member since 1995 (Decree 37-95) and applies the Agreement on Implementation of Article VII of the GATT.Aug 19, 2026
The four regimes of Decree 29-89 (maquila law)Article 5 of Decree 29-89 establishes four regimes: (1) Temporary Admission - receiving goods intended to be exported or re-exported within one year after processing or assembly, with suspension of import duty (DAI), import taxes and VAT;…Aug 19, 2026
Inputs under Decree 29-89 temporary admission and suspension periodUnder article 12 of Decree 29-89, a qualified exporting or maquila company obtains suspension of import duty (DAI), import taxes and VAT on raw materials, semi-finished and intermediate products, materials, containers, packaging and…Aug 19, 2026
Article 12 bis benefits of Decree 29-89 for apparel/textiles and ICTArticle 12 bis (added by Decree 19-2016) applies exclusively to the apparel and textile industry and to ICT services, call centers and contact centers, and grants: a) a one-year suspension on inputs; b) a one-year suspension on sample…Aug 19, 2026
Sectors and products excluded from Decree 29-89 after the 2016 reformAfter the reform introduced by Decree 19-2016, outside apparel/textiles and ICT, Decree 29-89 no longer grants the benefits of article 12 bis; the definition of 'productive activity' (art. 8 bis) is limited to industrial apparel and…Aug 19, 2026

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Importer registration and the customs house

1 topic

Importer registration with SAT and air cargo clearanceThe tax authority (SAT) publishes the procedure "Steps to register in the Importers Registry" within its import guide; the content loads section by section and the accordion did not load during the session, so the specific documentary…Aug 19, 2026

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