Central American Common External Tariff brackets
- Importing machinery and inputs
- Importing machinery: duty and clearance
- Audited
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.
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.
Figures
- DAI, capital goods not produced in the region
- 0%
- DAI, raw materials produced in Central America
- 5%
- DAI, intermediate goods produced in Central America
- 10%
- DAI, final consumer goods
- 15%
Sources
Related records
- Import duty on industrial machinery
- General range of the import duty and average applied tariff
- Customs valuation: the base for import taxes
- The four regimes of Decree 29-89 (maquila law)
- Inputs under Decree 29-89 temporary admission and suspension period
- Article 12 bis benefits of Decree 29-89 for apparel/textiles and ICT
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.