Customs broker requirement for importing
- Importing machinery and inputs
- Importing machinery: duty and clearance
- not audited
For definitive imports for commercial purposes, the importer must register in the Importers Registry (through the Virtual Agency of the tax authority, SAT), and the system requires at least one customs broker to be linked as representative in order to file its DUCAs, according to commercial guides and the frequently asked questions of the Guatemalan Corporation of Customs Brokers (CAAG). The exact exceptions (direct clearance by the consignee, special attorney-in-fact, thresholds) remain to be verified against CAUCA/RECAUCA and the National Customs Act (Decree 14-2013). Since 12 August 2025 the DUCA-D order number has 15 digits and incorporates the customs broker's code, according to SAT's official account.
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.
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