Looking up the exact 10-digit tariff line
- Importing machinery and inputs
- Importing machinery: duty and clearance
- not audited
The binding rate for each 10-digit tariff line is looked up in the online Integrated Tariff of the tax authority (SAT) and in the Central American Tariff administered by SIECA. Chapter 84 of the SAC covers mechanical machinery and appliances, and chapter 85 covers electrical, electromechanical and electronic machinery and equipment. The dossier advises against committing financial-model figures to the 'typical 0%' without confirming line by line: ~94% of non-electrical machinery lines and ~72% of electrical ones are duty-free, but the rest reach as high as 15%.
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.
Caveat
Sources
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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.