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9. Trade and customs: Guatemala

Trade and customs in Guatemala: the regional Central American customs code (CAUCA and RECAUCA) and common import tariff, the national customs law Decreto 14-2013 with its penalties, the SAT importer and exporter registries and licensed customs agents, VAT at the border and VAT refunds for exporters, the free trade agreements led by DR-CAFTA, and the suspensive regimes for processing and re export, each tied to the official text. Argentina has no trade agreement with Guatemala; for the Argentine side of cross border trade see The Argentine Thread guide.

Investor view. Duty free entry for about half of tariff lines, preferential access to the United States, Mexico and the European Union and a regional customs code shared with its neighbours make Guatemala a practical base for manufacturing and distribution across Central America.

• Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penaltiesGuatemala applies the regional Central American customs code (CAUCA and its regulation RECAUCA) and the common Central American import tariff, with a national customs law (Decreto 14-2013) that adds i

Related: Guatemala country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide