Guatemala - Customs and duties


Guatemala requires licenses for the importation of restricted goods, including pharmaceuticals, basic food grains, milk, coffee beans, and armaments. As a member of the CACM, Guatemala adheres to a common tariff classification system as well as a common customs code and regulations. Duties are stated as both specific and ad valorem. Import duties are generally minimal, ranging from 0–15%. Imports of agricultural products that exceed the quota have higher rates. Textile tariffs and shoe tariffs are scheduled to be reduced considerably by 2005. There is also a 10% value-added tax (VAT).

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Rich Sheridan
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Jan 25, 2012 @ 9:09 am
Question: We export Consumer products both home care and laundry care from USA to Guatemala. The shipments are on Heat treated (APHIS) pallets. We charge the Importer for the pallets. The pallet charge appears on the Commercial Invoice. A pallet is an instrument of conveyence of goods much like a Shipping container. We are told the pallet is dutiable as it appears on the customs invoice as a separate line item, is that true ? Are we better off rolling the cost of he pallet into the cost of goods sold so the pallet charge does not appear on the invoice as a separate line item. What is the duty cost for a pallet and how much does it cost to obtain a permit to import a pallet.Is this a new regulation and when did it go into effect? Do you have a copy of the new rule ?

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