Customs valuation: the base for import taxes
- Importing machinery and inputs
- Importing machinery: duty and clearance
- Audited
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.
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
- Cases settled on transaction value
- ~90%
Sources
Related records
- Import duty on industrial machinery
- Central American Common External Tariff brackets
- General range of the import duty and average applied tariff
- 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.