Import duty on industrial machinery
- Importing machinery and inputs
- Importing machinery: duty and clearance
- Audited
Machinery pays almost no import duty in Guatemala: according to the WTO tariff profile for 2025, the average applied MFN tariff on non-electrical machinery is 0.7%, with 93.7% of lines duty-free (maximum 15%), and 3.2% on electrical machinery, with 71.7% of lines duty-free (maximum 15%); transport equipment stands at 3.0% (maximum 20%). The real cost of importing is the 12% VAT (recoverable as a credit) and logistics. The '~2% on machinery' figure that had been circulating does not appear in the source it was attributed to and has been withdrawn. The dossier warns that the machinery figures were read by row position in table A.2 of the WTO PDF and must be confirmed visually during the data phase; the exact rate for each 10-digit tariff line is looked up in the Integrated Tariff of the tax authority (SAT).
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
- Arancel NMF promedio, maquinaria no eléctrica
- 0.7% (93.7% de líneas libres, máx. 15%)
- Arancel NMF promedio, maquinaria eléctrica
- 3.2% (71.7% de líneas libres, máx. 15%)
- Arancel NMF promedio, equipo de transporte
- 3.0% (máx. 20%)
Caveat
Sources
Related records
- Central American Common External Tariff brackets
- General range of the import duty and average applied tariff
- Customs valuation: the base for import taxes
- The four regimes of Decree 29-89 (maquila law)
- Inputs under Decree 29-89 temporary admission and suspension period
- Article 12 bis benefits of Decree 29-89 for apparel/textiles and ICT
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.