Customs procedures

The SAT is also in charge of managing the customs system of Guatemala, for which a special section on customs matters has been created for the different auxiliaries and users of the Customs of Guatemala.

You will find general information about customs, auxiliaries and procedures. You can also visit the Virtual Agency to locate all the consultations provided online.

Legal framework

Board Agreement number 20-2024
Instructions for the immediate verification of the goods.
R-SAT-DSI-1907-2024 REFORMS TO R-SAT-DSI-833-2024 ADMINISTRATIVE PROVISION REGULAR ENTRY, PERMANENCE AND EXIT OF VEHICLES IN THE PRIMARY CUSTOMS ZONE
R-SAT-DSI-833-2024 DISP. ADMON. REGULAR ENTRY-STAY-EXIT VEHICLES PRIMARY AREA CUSTOMS OF THE COUNTRY
BOARD AGREEMENT NUMBER 3-2024 AMENDS BOARD AGREEMENT NUMBER 11-2001
Superintendency Resolution Number SAT-DSI-2189-2023, Administrative Provisions that regulate the Registry of Importers
Superintendency Resolution number SAT-DSI-1688-2023
Resolution SAT-DSI-1008-2023. Administrative Provisions to Regulate the Transfer Operations of Goods Carried Out from the Tecún Umán II Customs Office (Border Port of Ingeniero Juan Luis Lizarralde Arrillaga) to the Cargo Transfer Centers and Vice Versa.
Customs Intendance Resolution Number SAT-IAD-009-2023, which modifies articles 4 Roman numeral III, numeral 1, article 5 Roman numeral II, numeral 4, article 5, Roman numeral III, numeral 5 of the Intendance of Customs Resolution Customs SAT-IAD-002-2022 that details the functions of the Divisions of the Departments of the Customs Administration.
Superintendency Resolution Number SAT-DSI-195-2023 Dispatch of Goods Modality 150-DA, Class 54 and 37
Customs Administration Resolution Number SAT-IAD-007-2022 Resolution for the nationalization of vehicles coming from maritime customs in other authorized areas, through the Vehicle Customs
Decree Number 40-2022, Law on Incentives for Electric Mobility
Superintendency Resolution number SAT-DSI-1028-2022
Board Agreement number 7-2022
Resolution number R-SAT-IAD-06-2022 ADMINISTRATIVE PROVISION RELATED TO THE STRENGTHENING OF CONTROL AND CONDITIONS FOR THE STORAGE AND CUSTODY OF GOODS IN TAX WAREHOUSES, PUBLIC AND PRIVATE CUSTOMS WAREHOUSES, “SANTO TOMAS DE CASTILLA” FREE ZONE OF INDUSTRY AND TRADE ( ZOLIC), PUBLIC SPECIAL ECONOMIC DEVELOPMENT ZONES, AND FREE ZONES.
SUPERINTENDENCY RESOLUTION NUMBER SAT-DSI-569-2022 WHICH AMENDS RESOLUTION NUMBER SAT-DSI-241-2018, CREATION AND REGULATION OF THE TECHNICAL QUALIFICATION BOARD, TO EVALUATE THE ELECTRONIC MARKS, THEIR SYSTEMS AND TECHNOLOGICAL COMPONENTS OF THE ENTITIES INTERESTED IN PROVIDE THE ELECTRONIC MARKING SERVICE
R-SAT-IAD-05-2022 MODIFIES R-SAT-IAD-8-2020 DISP. ADMON. REGULATES TRANSFER MERC. UNDER CUSTOMS CONTROL FROM CUSTOMS ENTRY-OTHER AUTHORIZED PLACES PRACTICE IMMEDIATE VERIFICATION-FINALIZATION FROM ADU CLEARANCE.
Resolution NUMBER SAT-IAD-005-2021
In order to facilitate and provide tools that help the user of the customs service to streamline their customs processes, the Central American Import Tariff corresponding to the year 2021 is presented.
National Customs Law (Decree 14-2013).
Central American Uniform Customs Code (CAUCA).
Central American Uniform Customs Code Regulations (RECAUCA).
Regulations on the International Land Customs Transit Regime Resolution No. 480-2023 (COMIECO-EX) "New"
International Agreements and Treaties.
Agreement 765, Memorandum of Understanding between the Ministry of Communications, Infrastructure and Housing of the Republic of Guatemala and the Secretariat of Communications and Transportation of the United Mexican States, for International Land Transportation, General Cargo, Passengers and Tourism, in the Border Zone.
Resolution number SAT-IAD-0013-2019, administrative deadlines for the auction, donation and destruction processes of abandoned merchandise.
Repeal Board Agreement 14-2010 OAS.
RES SAT-DSI-775-2020 New OAS Resolution.
Resolution Number SAT-DSI-1017-2020, administrative provision that declares the interruption of the calculation of deadlines regulated in CAUCA and its Regulation for Tropical Storm OITA.
Resolution number SAT-IAD-7-2020, administrative provision that declares the end of the interruption of the deadlines stipulated in the Superintendency Resolution number SAT-DSI-1017-2020 dated 19-11-2020.
Resolution number SAT-IAD-8-2020, Administrative Provision that regulates the transfer of goods under customs control from a customs office of entry to other authorized facilities or places, to practice immediate verification and completion of customs clearance.
Resolution number R-SAT-IAD-003-2021 INFRASTRUCTURE, TECHNOLOGY AND SECURITY SPECIFICATIONS THAT THE FACILITIES WHERE CUSTOMS ACTIVITIES OR OPERATIONS ARE CARRIED OUT MUST MEET.
R-SAT-DSI-264-2022 DELEGATE SAT REPRESENTATION HEADS OF UNIT RR-REA-FAA-AAFPA-HEAD DGA

Procedures, Instructions, Manuals, Guides and Guidance or Guidance Documents for Customs Management

Procedures

Procedures of the Customs Administration.

Formats

Sample registration form RE-IAD/DNO-ADU-GPO-07
RE-IAD/DNO-ADU-GDE-40 Professional Equipment Entry Form
RE-IAD/DNO-ADU-GDE-41 Professional Team Graduation
REQUEST FOR AUTHORIZATION OF ACTIVITY IN TEMPORARY WAREHOUSE RE-IAD/DNO-ADU-GDE-36 V. II
PROVIDENCE OF RESHIPMENT AUTHORIZATION RE-IAD/DNO-ADU-GDE-15 V. III
PROVIDENCE OF TRANSSHIPMENT AUTHORIZATION, RE-IAD/DNO-ADU-GDE-14 V. III
PROVIDENCE OF RE-EXPORT AUTHORIZATION RE-IAD/DNO-ADU-GCA-13, Version III
APPLICATION FOR AUTHORIZATION FOR ALMA PERMITTED ACTIVITIES. FINANCE. FREE ZONES, INT. CUSTOMS. DEPO. CUSTOMS. RE-IAD-DNO-ADU-GDE-57 Ver. I
Request to carry out immediate verification in a place other than the Customs Office of entry RE-IAD/DNO-ADU-GDE-34 Version I.
Request to carry out immediate verification in a place other than the Customs Office of entry RE-IAD/DNO-ADU-GDE-34 Version I. Excel
RE-IAD-DNO-ADU-GOA-21 REPORT FORMAT FOR MISCELLANEOUS ABANDONED GOODS
RE-IAD-DNO-ADU-GOA-22 REPORT FORMAT ABANDOND LAND-AQUATIC-AIR MOTOR VEHICLES
RE-IAD-DNO-ADU-GCA-33 COMPLETION DOWNLOAD MERC. TAX WAREHOUSES-CUSTOMS DEPOSITS. INTERNAL USER
RE-IAD-DNO-ADU-GDE-45 MARKET DOWNLOAD REPORT. TAX DEPOSITS-WAREHOUSES EXTERNAL USER
RE-IAD-DNO-ADU-GDE-49, Sample Submission Document, Version I
RE-IAD-DNO-ADU-GDE-50, Form for the Entry and Exit of Pets, Version I

Joint Procedures

Procedure for the preparation of the table of values ​​for the determination of the Value Added Tax -VAT- on the Importation of Used Land Motor Vehicles and Specific Taxes on the First Registration of Land Motor Vehicles -IPRIMA-.
PR-SAT-ADU-GOA-01 Procedure for measuring and controlling the entry and exit of petroleum-derived fuels. (Effective as of December 18, 2020)

Instructional

IN-IAD/DNO-ADU-GDE-40 Instructions for the immediate verification of goods.
IN-IAD/DNO-ADU-GCA-25 V. I Instructions for attention to Activities or Operations Permitted in the maritime sector during the stay of the goods in the Temporary Warehouse, vig. 24-04-2024
REJECTION LETTER, INCONSISTENCIES IN REQUEST FOR ACTIVITY IN TEMPORARY DEPOSIT, RE-IAD/DNO-ADU-GCA-34 Version III
PROVIDENCE OF AUTHORIZATION OF ACTIVITY (PRIOR EXAMINATION) RE-IAD/DNO-ADU-GCA-16 V. III
IN-IAD/DNO-DE-18 Instructions for the Customs Clearance of Weapons, Ammunition and Specific Components Entered as Goods by Passengers in Air Customs, version 1.
IN-IAD-DNO-ADU-GCA-22 Instructions for attention to Activities and Operations Allowed in the new air dispatch model (effective as of 24/01/2024)
IN-IAD/DNO-ADU-GCA-23 Instructions for responding to requests for electronic correction letters, related to cargo management for the air sector (In force as of February 26, 2024).
IN-IAD/DNO-ADU-GCA-24 Instructions for handling generated manifest requests related to cargo management for the air sector  (effective as of February 26, 2024).
IN-IAD/DNO-ADU-GCA-26 Instructions for the process of transmitting the electronic air cargo manifest in temporary customs warehouses (effective as of April 21, 2024)
IN-IAD/DNO-ADU-GCA-27 Instructions for receiving goods by air (effective as of April 21, 2024)
IN-IAD/DNO-ADU-GCA-28 Instructions for the shipment of goods by air (effective as of April 21, 2024)
IN-IAD-DNO-ADU-GDE-30 Instructions for dispatch of solid bulk goods with current account control.
IN-IAD/DNO-ADU-GDE-37 Instructions for the exit of goods from the national territory by air (Effective as of April 21, 2024)
IN-IAD/DNO-ADU-GDE-38 Instructions for the Immediate Verification of Goods by Air Version I (Effective as of April 21, 2024)
IN-SAT-ADU-AYR-01 Instructions for the verification of infrastructure, security and IT requirements in facilities not managed by the Customs Service where customs operations are carried out or authorized, V. II Vig. 08-03-2024
Instructions for the dispatch of merchandise supported by digitized or electronic documents.
Instructions for simplified dispatch under the special modality of Fast Delivery or Courier IN-IAD/DNO-ADU-GDE-39 Version I effective as of 12-06-2024

Guides

External User Guide “Permanence Control System -SCP-” GU-IAD/DNO-ADU-GDE-14, Version I.
Guide for the Customs Agent Association process in the Importers Registry GU-IAD/DNO-ADU-GOA-04 Version II
Guide for the process of cessation of registration in the Importers Registry GU-IAD/DNO-ADU-GOA-03 Version II
Guide for the acceptance or rejection process by the Customs Agent GU-IAD/DNO-ADU-GOA-13 Version I
Guide for the process of Querying taxpayer status GU-IAD/DNO-ADU-GOA-12 Version I
Guide for the Registration Process in the Importers Registry GU-IAD/DNO-ADU/GOA-02 Version II
GU-IAD-DNO-ADU-GCA-01 Ver. II, Guide to making AOP requests for the new air dispatch model Vig. 26-6-24
Guide to Register Retention of Goods New Dispatch Model GU-IAD/DNO-ADU-GCA-40 Version I
Guide to Record Release of Held Goods New Dispatch Model GU-IAD/DNO-ADU-GCA-39 Version I
Guide for Requesting Authorization for the Transfer of Goods from DHL to COMBEX-IM or vice versa New Dispatch Model GU-IAD/DNO-ADU-GCA-38 Version I
Guide to Consult the Retention and Release of Goods New Dispatch Model GU-IAD/DNO-ADU-GCA-35 Version I
Guide for the Request for Authorization of Shipments by Airlines New Dispatch Model GU-IAD/DNO-ADU-GCA-26 Version I
Guide for the Request for Rectification of the New Manifest Dispatch Model GU-IAD/DNO-ADU-GCA-23 Version I
Guide for the Transfer of Surplus and Shortage Report to DHL Facility New Dispatch Model GU-IAD/DNO-ADU-GCA-22 Version I
Guide for Requesting Justification of Surpluses and Shortages New Dispatch Model GU-IAD/DNO-ADU-GCA-14 Version I
GUIDE FOR TAXPAYER TRAY EXPORTS NEW DISPATCH MODEL GU-IAD/DNO-ADU-GDE-07 Version I
Guide to assign and remove permissions delegated by the external user Version II 31-01-2024
Examination Orientation Guide for Applicants to Special Customs Agents or Representatives
Guide to consult permitted activities
User guide for registration of arrival or departure of the means of transport
Technical guide WEB service reception of CUSCAR files
Guide to consult export dispatches
Guide to consult import dispatches
User guide for consulting files for customs applications
Guide on how to request access to BANCASAT
User guide for registration of arrival or departure of the means of transport
User guide for transmitting the manifest request generated at customs and its consultation
User guide for transmitting requests for operations and/or activities permitted in temporary deposits
User guide for transmitting requests to extend the deadline for permitted operations
User guide for transmitting the request and consulting the electronic correction letter
User guide for transmitting the rectification request to the cargo manifest and its consultation
User guide for assigning correlatives of Customs Declarations in Virtual Agency
User guide for consulting balances of correlative Customs Declarations in Virtual Agency.
Video tutorial for assigning correlatives of Customs Declarations from your Virtual Agency.
Video tutorial for consulting correlative Customs Declarations from your Virtual Agency.
Guide for Requesting a Correction Letter GU-IAD/DNO-ADU-GCA-04
Guide for Requesting a Generated Manifesto GU-IAD/DNO-ADU-GCA-03
Courier Company Tray User Guide GU-IAD-DNO-ADU-GDE-09 Version I
User Guide Loading Courier Documents per Unit GU-IAD-DNO-ADU-GDE-02 Version I
User Guide Loading Courier Documents by Batch GU-IAD-DNO-ADU-GDE-01 Version I
GU-IAD/DNO-ADU-GCA-07, V. I Guide for the Process of Retention of Goods in the Maritime Sector Validity 18-06-2024

Guidance or guidance documents

DG-IAD-DNO-ADU-GOA-12 Doc. Orient. to resolve requests from individuals and entities that enjoy the benefit of franchise V.III. VIG. 04-12-2024
DG-IAD-/DNO-ADU-AYR-15 Guidance Document on the contents of the competency exam for candidates for Customs Agents and Special Customs Agents, Version II, effective from 03/12/2024
General Guidance Document for External and Internal Users for the use of the Provisional Invoice DG-IAD-DNO-ADU-GDE-95 Version I
GD-IADDNO-ADU-GDE-97, Version I, Technical guidance document for the use of radio frequency identification technology -RFID-, located in Customs and Interinstitutional Control Posts.
DG-IAD/DNO-ADU-GDE-94, version II, Technical guidance document for the creation, start, interruption, validation and closing of the ticket, for the control of permanence in the primary zone of motor vehicles transporting or not merchandise, machinery and equipment.
DG-IAD-DNO-ADU-GDE-93 GENERAL DOC. OF THE SCENARIOS FOR THE COLLECTION OF UNJUSTIFIED STAY OF VEHICLES IN THE PRIMARY ZONE WHOSE FACILITIES ARE ADMINISTERED. SAT VER. II VIG. 18-10-2024
General guidance document for requesting authorization for temporary import with re-export in the same state and temporary export with re-import in the same state DG-IAD/DNO-ADU-GOA-17 Version I
DG-IAD/DNO-ADU-GPO-08 Ver. I General document for handling requests related to the processes of donation and destruction of merchandise
RE-IAD/DNO-ADU-GDE-19 Partial Entry and Exit Tickets for Bulk Goods, Version: I, Approval date: 22/09/2023
DG-IAD-DNO-ADU-GDE-87 Guidance document for the customs clearance of containerized goods other than “bulk” through the goods declaration regime modality 150-DA class 54 and 37.
DG-IAD-DNO-ADU-GDE-86 DOC. INPUT-OUTPUT OILS-FATS OF VEGETABLE-ANIMAL ORIGIN BULK IN ZOLIC VI VIG. 4-10-2023
DG-IAD-DNO-ADU-GDE-85 DOC OR DESP AD MERC ESQ DOC DIG AD DGTL version III
DG-IAD-DNO-ADU-GDE-84 Ver. I Doc. technical guidance regulatory guidelines Report Income-inventories-expenses Goods customs premises.
DG-IAD-DNO-ADU-GDE-83 Guidance Document Completion of unloading of goods VI
DG-IAD/DNO-ADU-GDE-75 Guidance Document for Sampling, Version I (Vig. 22-07-2022)
DG-IAD/DNO-ADU-GDE-70 Guidance document for the use of the computer system by the customs agent, on the new Reasonable Doubt Model v.1 (Effective 25/11/2021)
DG-IAD-DNO-ADU-GDE-67 General Document Guidance for Ramp Bonding
DG-IAD/DNO-ADU-GDE-64 General document guidelines for entry of COVID 19 emergency vaccines V.2 (effective 12-11-2021)
DG-IAD-DNO-ADU-GDE-61 general document for user orientation of the new bulk dispatch model.
DG-IAD/DNO-ADU-GDE-60 Guidelines for the exit of money or other documents representing value from the national territory through the Customs of the Republic.
DG-IAD-DNO-AYR-50 Ver. I ADU DEPOSIT RENEWAL MANUAL. AND OTHER USERS
DG-IAD-DNO-ADU-AYR-49 Ver. I CUSTOMS WAREHOUSE REGISTRATION MANUAL AND OTHER USERS
DG-IAD-DNO-ADU-AYR-46 Ver. II User Manual. Ext. Renov.Transp. Customs. Vig. 22-8-2023
DG-IAD-DNO-ADU-AYR-45 Orientation Doc. (Manual) External User Inclusion Means of Transport Customs Carrier Code VI Vig. from 11-11-2022
DG-IAD-DNO-ADU-AYR-44 Orientation Doc. (Manual) External User Exclusion Means of Transport Customs Carrier Code VI Vig. from 11-11-2022
DG-IAD-DNO-ADU-AYR-43 Ver. II User Manual. Ext. Transp. Registry Customs. Vig. 22-08-2023
DG-IAD-DNO-ADU-AYR-41 DOC. GRAL GUIDANCE ADHESION OF DIGITAL USER CERTIFICATES VIG. FROM 1-8-2022
DG-IAD-DNO-ADU-AYR-29 Guidance Document to address information requirements. Version I. (Effective as of March 17, 2021)
DG-IAD-DNO-ADU-AYR-25 Ver. III MANUAL ACT. AUXILIARIES OF THE FUN. PUBLIC
DG-IAD/DNO-ADU-AYR-24 Manual for Renewal of Customs Civil Service Assistants, version I. (Effective as of December 07, 2020)
DG-IAD/DNO-ADU-AYR-23 Manual for the presentation of surety bond in the CRCAFP Unit, version I. (Effective as of December 07, 2020)
DG-IAD/DNO-ADU-AYR-22 Manual for the Registration of Special Customs Agent, version I. (Effective as of December 07, 2020)
DG-IAD/DNO-ADU-AYR-21 Manual for Customs Agent Registration, version I. (Effective as of December 07, 2020)
DG-IAD/DNO-ADU-AYR-20 Manual for the Registration of Cargo Consolidation and Deconsolidation Companies, version I. (Effective as of December 07, 2020)
DG-IAD/DNO-ADU-AYR-19 Manual for the Registration of Express Delivery or Courier Companies, version I. (Effective as of December 07, 2020)
DG-IAD/DIA-ADU-AYR-01 Guidelines for the use of the registered trademark that is identical to an Authorized Economic Operator of Guatemala. (Effective as of 1/10/2020)
DG-IAD-DNO-ADU-GOA-16 General Guidance Document for External User Electronic Franchise Applications V. III (Effective as of 18/03/2024)
Guidance document for the use of the application for container entry to the inspection ramp.
Document for consultation by assistants or employees of the Public Service auxiliaries in SAQB'E.
Guidance document sending comments to the draft customs regulations, prior to its publication.
General guidance document for the Anticipated Risk Analysis process for DUCA-T Version.1. (Effective as of December 15, 2020)
DG-IAD/DNO-ADU-GCA-36 External User Guidance Document Temporary Admission Form Registration of Loading Equipment -ATC- Version 5.
DG-IAD-DNO-ADU-GCA-45 Guidance document for external users for the request for cargo management Ver. I
DG-IAD/DNO-ADU-GCA-48 General document for the process of transmitting the electronic maritime cargo manifest in temporary customs warehouses (In force as of 02/11/2023)
DG-IAD/DNO-ADU-GCA-49 General document for the reception of goods in the maritime sector (In force as of 02/11/2023)

Foliar

Foliar free trade agreement with Taiwan.
Foliar free trade agreement with the Dominican Republic.
Foliar free trade agreement with Colombia.
Foliar free trade agreement with Mexico.
Foliar Panama incorporation protocol.
Foliar partial scope agreement with Ecuador.
Foliar partial scope agreement with Cuba.
Foliar partial scope agreement with Belize.
Foliar Ada Association Agreement.
Foliar free trade agreement between Central America-United States and the Dominican Republic.
Foliar Free Trade Agreement with Chile.

Annexes to Resolution number R-SAT-IAD-003-2021

Resolution number R-SAT-IAD-003-2021 INFRASTRUCTURE, TECHNOLOGY AND SECURITY SPECIFICATIONS THAT THE FACILITIES WHERE CUSTOMS ACTIVITIES OR OPERATIONS ARE CARRIED OUT MUST MEET.
Annex I. Infrastructure.
Annex II. Security.
Annex III. Computing.