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Sunday, August 30, 2026 · Guatemala CityQ7.6242 per US$+0.00%
ADVANCE GUATEMALA
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The investor atlas

The DAI import duty, its range and import VAT

Dossier
Taxes and incentives03-impuestos.md
Domain
Taxes: income tax, VAT and withholdingimpuestos
Audited
not audited

The Central American Import Tariff combines the Central American Tariff System (SAC, a 10-digit code) with Import Duties (DAI, ad valorem). The typical DAI runs from 0% to 20% of the customs value. The regional framework is the Convention on the Central American Tariff and Customs Regime and the CAUCA customs code. Import VAT (12%) is charged at customs on the CIF value plus DAI - standard mechanics whose exact legal citation is still to be verified. The DAI by chapter or product was not researched (open item no. 7, a SIECA query), nor was CAFTA-DR staging for US origin (open item no. 8).

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Rango típico del DAIPwC Other taxes
0% a 20% sobre valor en aduanavigente (PwC revisado 09-jun-2026)
IVA de importaciónmecánica estándar (dossier)
12% sobre CIF + DAIvigente, cita legal por verificar

Caveat

legal citation for the import-VAT base to be verified; DAI by product and CAFTA-DR staging not researched

Sources

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.