Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Shipments of documents to Guatemala may enter the country duty and tax
free, and include items made from paper or electronic storage devices
providing they have no commercial value.
The following items qualify as document shipments:
- Advertising literature
- Airline tickets
- Annual reports
- Business cards
- Cash letters, negotiable bonds and drafts
- Cheques
- Computer print-outs
- Credit cards
- Driver's licence
- Graphs
- Intercompany mail
- Passports
- Proposals and bids
- Seismic data
- Specifications sheets
- Visa applications
The following items are allowed as a document shipment if they abide
by the restriction shown.
Item | Restriction |
CD roms and discs | Providing they contain intercompany data only and have no
commercial value; data cannot be software |
Diskettes | Provided they are used and contain data |
Envelopes | Must be blank |
Forms | Must be blank |
Newsletters | Must be for intercompany use only |
Slides | A maximum of 25 slides allowed |
Stationery | Only if blank |
Travellers cheques | Must be blank and unused |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
http://www.mineco.gob.gt/sites/default/files/pdfs/res_224-2008_aprobacion_recauca.pdf
Shipping Gifts
Guatemala does NOT have a duty or tax exemption on gift shipments.
Therefore, all gift shipments from Canada will incur duty and taxes
regardless of their value.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Guatemala will be liable to duty and taxes when it enters the country.
Shipments from Business-to-Business
A gift shipment to a business in Guatemala cannot enter without a
payment of duty and taxes by the Guatemalan business.
Shipments from Business-to-Individual
A gift shipment from a business in Canada to an individual in
Guatemala will be charged duty and taxes no matter its value. There
are no thresholds on gift shipments to Guatemala.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Miguel ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $79.99 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
Gift shipments to Guatemala cannot enter the country without payment
of taxes and duty.
If there are multiple gifts in a parcel, ensure that they have been
wrapped and tagged individually.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $89.98 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Personal Effects
Personal effects shipped to Guatemala from Canada will be exempt from
duty charges if:
- The individual is a Guatemalan citizen
- The individual has been living in Canada for 24 months or more
Moving Temporarily
Students
There is no information available at this time regarding students
moving temporarily to Guatemala to study, and shipping their personal
effects there.
Non-students
Foreigners who are moving to Guatemala temporarily as renters of
property may ship their personal effects exempt from duty charges.
Moving Permanently
Guatemalan citizens returning to Guatemala to live permanently may
ship their household goods and personal effects exempt from duty if
they have lived outside of Guatemala for a minimum of 24 months.
Canadian citizens who are either retiring to Guatemala permanently or
renting a property there long-term may ship their personal household
goods exempt from duty charges.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
http://www.sice.oas.org/Trade/sica/PDF/Convenio84.pdf
https://www.fidi.org/sites/default/files/public/2020-03/M_Svcs_Customsregulation_Guatemala_0.pdf
http://www.mineco.gob.gt/sites/default/files/pdfs/res_224-2008_aprobacion_recauca.pdf
https://portal.sat.gob.gt/portal/descarga/4565/gestion-de-despacho/29456/pr-iad-dno-de-16-procedimiento-para-el-despacho-de-menaje-de-casa-digita.pdf
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Personal Effects Contact Name: James Smith
| Total Invoice Amount: $678.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
Importation of foodstuffs into Guatemala are restricted and will incur
duty and taxes. Shipments to private individuals are restricted to a
maximum of 10 items per parcel.
You May Ship
Do Not Ship
- Perishable foodstuffs such as produce, dairy, and meat
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.fidi.org/sites/default/files/public/2020-03/M_Svcs_Customsregulation_Guatemala_0.pdf
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Miguel ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent / Sold Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples are shipped to demonstrate products and promote
their sale; they are not for sale. Samples are typically displayed at
trade fairs or other similar exhibitions.
Samples shipped to Guatemala must have been supplied without any
charge to the recipient.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.mineco.gob.gt/sites/default/files/manual_de_procedimientos_para_la_emision_de_resoluciones_anticipadas_4.pdf https://www.fomilenioii.gob.sv/asset/documents/La_importaci%C3%B3n_y_exportaci%C3%B3n_de_muestras_sin_valor_comercial.pdf
Sample Commercial Invoice for Commercial Sample
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Commercial Sample Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material may enter Guatemala duty-free if it will be
distributed freely, and providing:
- Packages contain only advertising for one service or product
- The value is 10 Central American Pesos or less (about $5 CAD), i.e.
it has no commercial value
- The shipment weighs 10 kg or less
- The package is NOT part of a larger consignment
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.mineco.gob.gt/sites/default/files/manual_de_procedimientos_para_la_emision_de_resoluciones_anticipadas_4.pdf https://www.fomilenioii.gob.sv/asset/documents/La_importaci%C3%B3n_y_exportaci%C3%B3n_de_muestras_sin_valor_comercial.pdf
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Promotional Material Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Items repaired in Canada are allowed re-entry to Guatemala exempt from
duty if the work was done at no charge as a result of warranty
guarantees.
Items Under Warranty
Equipment repaired in Canada under warranty will be allowed to return
to Guatemala exempt from duty providing the work was done at no
charge.
Items No Longer Under Warranty
Equipment no longer under warranty that is repaired in Canada will be
liable to duty charges on the cost of repairs and any other expenses
incurred as a result of replaced parts, freight, etc. when it
re-enters Guatemala.
Sending Product for Repair to Guatemala
There is no information at this time regarding sending products for
repair to Guatemala from Canada.
Returning Repaired Product to Guatemala
Products repaired in Canada under warranty and without charge will be
exempt from duty when they are returned to Guatemala.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Guatemala or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://www.mineco.gob.gt/sites/default/files/pdfs/res_224-2008_aprobacion_recauca.pdf
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Warranty Repair Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Temporary imports to Guatemala are allowed for goods that will be:
- Exhibited at conventions, symposia, trade fairs, and other similar
events
- Demonstrated to show their features and functions
To avoid duty fees, temporary imports are not to be sold, and are
expected to leave Guatemala once their display period has ended.
ATA Carnets
Guatemala does not allow the use of ATA Carnets for the temporary
importation of goods.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.atacarnet.com/carnet-countries
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S348R1.pdf&Open=True
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Temporary Imports Contact Name: James Smith
| Total Invoice Amount: $1032.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Providing small shipments to one's family in Guatemala are of an
occasional, non-commercial nature, they will be duty-free. Such
parcels are allowed without completing a commercial invoice, and if:
- Its value is 500 Central American pesos or less (about $80 CAD)
- You are related to the recipient
- The goods are for the personal use of the recipient and/or his or
her family
- The shipment is only 1 of 2 allowed per year, and NOT within 6
months of each other
Occasional Shipper
A small shipment to a family or private individual in Guatemala is
duty-free providing:
- The size of the shipment is clearly non-commercial in nature
- The recipient has NOT received a shipment from the same sender
within the previous 6 months
- Its customs value is 500 Central American pesos or less (about $80
CAD)
Regular shipper
Shipments of goods in commercial quantities to companies and
non-family members will require the completion of a commercial invoice
and payment of duties and taxes. We therefore recommend that you
consult a Guatemalan customs broker to assist you with this process.
Sources:
http://www.mineco.gob.gt/sites/default/files/pdfs/res_224-2008_aprobacion_recauca.pdf
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjGv8jVguzwAhX_g_0HHXzDAHc4ChAWMAV6BAgUEAM&url=https%3A%2F%2Fportal.sat.gob.gt%2Fportal%2Fdescarga%2F1895%2Flegislacion-aduanera%2F18339%2Fcompendio-de-leyes-aduaneras.pdf&usg=AOvVaw1BVP7yW7an-6mZl-rDsKxx Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Guatemala City 01001 Guatemala
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent/Sold Contact Name: James Smith
| Total Invoice Amount: $1980.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
The amount of duty and tax assessed on a shipment to Guatemala is
calculated using the CIF value of a shipment. The CIF value is the sum
of the customs value plus insurance costs plus freight fees.
If you were to calculate the CIF value of your shipment, you will be
able to predict the tax and duty owed by the recipient.
Thresholds
There are no thresholds (also known as de minimis values) on imports
into Guatemala. Therefore, all shipments, regardless of value, will
incur duty and taxes.
Currency | Guatemalan Quetzal GTQ |
Duty Exemption (De minimis Value) | N/A |
Duty Calculation Method | CIF |
TAX (VAT) | 12% |
Tax Exemption
(De minimis Value) | N/A |
Tax Calculation Method | CIF |
| |
Duties on Imports
Excise Taxes
Certain shipments to Guatemala will incur excise taxes. They include:
- Alcoholic beverages
- Bottled natural water
- Tobacco and tobacco products
- Sports drinks
- Syrups and concentrates
- Juices - natural and artificial
- Yoghurt drinks
Details for the products above can be found
here
and
here.
- Candy15%
- Chocolate15%
- Spirits and wines7.5% - 8.5%
- Tobacco75%
- Books0%
- Documents0%
- Video games & consoles15%
- Computers & laptops0%
- Tablets0%
- Mobiles0%
- Cameras15%
- Accessories for Electronics0%
- Coats15%
- Beauty products & cosmetics15%
- Jewellery15%
- Shirts & pants15%
- Home appliances15%
- Toys15%
- Sports equipment10%
Sources:
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S348R1.pdf&Open=True
https://portal.sat.gob.gt/portal/preguntas-frecuentes/principales-impuestos-guatemala/
https://www.macmap.org/
https://portal.sat.gob.gt/portal/arancel-integrado/
https://taxsummaries.pwc.com/guatemala/corporate/other-taxes
Questions
about Shipping to Guatemala
Can I ship to Guatemala?
Shipping to Guatemala from Canada can take between 3-5 business days
through the fastest carriers available on the Secureship platform. More
economical services, such as Canada Post, can take up to 1-2
months to complete the delivery.
Find out
how fast the Secureship trusted carriers can get your shipment
delivered to Guatemala by getting a quote now.
Does UPS ship to Guatemala?
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How long does it take to ship from Canada to Guatemala?
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How much is it to send a parcel to Guatemala?
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What is the cheapest way to ship from Canada to Guatemala?
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