By Gabriela Negreros Trade Center Coordinator AmCham Guatemala
transformation, processing, repair or another process authorized under this regime may be imported permanently, according to the rules of the competent authority.
TYPE OF IMPORTS SAccording to the Central American Uniform Customs Code (CAUCA): ARTICLE 92. PERMANENT IMPORTATION Permanent importation is the entry of foreign goods for their final use or consumption in the Customs territory. ARTICLE 97. TEMPORARY IMPORTATION FOR REEXPORT IN THE SAME CONDITION Temporary importation for re-export in the same condition is the regime that allows the entry of goods into the Customs territory for a specific period of time, with the suspension of import duties on them; these are goods for a specific purpose, which will be re-exported within that period of time, without having undergone modifications other than the normal depreciation resulting from its use. ARTICLE 98. TEMPORARY INWARD PROCESSING
ADMISSION
FOR
Temporary admission for inward processing is the entry into the Customs territory with suspension of duties on imports of foreign goods, intended to be re-exported, after undergoing transformation, processing or repair or another legally-authorized process. After complying with the requirements, formalities and conditions established in the Regulation, a percentage of the goods subject to 26
IMPORTER REGISTRATION Importers must register in the Importers’ Registry and meet the following requirements:
a.Have a Tax Identification Number (NIT in Spanish) b.Have at least one business which is registered in the taxation system c. Have a License to Trade that lists the imports that it engages in d. Access to Internet e. BANCASAT accession contract through a bank of the system
Documents to support the Customs Declaration The following documents are required to support the goods’ declaration (except DUT and FAUCA): Commercial Invoice Transportation documents: bill of lading, airway bill or any other like document