De minimis threshold for traveler goods (US$500)
- Importing machinery and inputs
- Importing machinery: duty and clearance
- Audited
According to the leaflet of the tax authority (SAT), goods other than baggage brought in by a traveler are exempt from taxes if their customs value does not exceed 500 Central American pesos (1 Central American peso = US$1 under the Central American Monetary Agreement, art. 42, as cited by SAT), on the basis of article 114 of CAUCA; the customs officer files the declaration ex officio. The rule for 'small non-commercial consignments' (family remittances) and its threshold are not in the leaflet and remain to be confirmed against the text of CAUCA.
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
- Exención para mercancías del viajero
- hasta US$500 (500 pesos centroamericanos)
Caveat
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.