Guatemala Customs Code (Decreto 14-2013)

HEADLINE: Inconsistent customs processes hindered trade efficiency in Guatemala.

Key Obligations

ASYCUDA++ declaration; duty payment; compliance with CAFTA-DR and SIECA rules

Penalty Ranges

Up to 3x duty value; forfeiture

Mandatory Deadline: In force

Affected HS Codes: All HS chapters

Issuing Authority: Superintendencia de Administración Tributaria (SAT)