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GOODS ACROSS BORDERS

GT / GTM

GuatemalaGuatemala

VERIFIED · 2026-07-01
CODEGT
ISO3GTM
REGIONAMERICAS
VAT12% IVA
CURRENCYGTQ
DE MINIMISUS$100
CASH THRESHOLDUS$10000

Overview

Guatemala's customs administration is the Superintendencia de Administración Tributaria (SAT) Intendencia de Aduanas, an agency of the Ministry of Finance. Operations run at Guatemala City La Aurora (GUA) and Mundo Maya (Flores) international airports; the Pacific port of Puerto Quetzal (San José) and Atlantic ports of Puerto Barrios and Puerto Santo Tomás de Castilla; and land border crossings with Mexico (Tecún Umán, El Carmen), Belize (Melchor de Mencos), Honduras (Agua Caliente, Corinto), and El Salvador (San Cristóbal).

Arriving travellers complete the DGM (Dirección General de Migración) Declaración at airport kiosks. The personal allowance is goods up to USD 500 per adult, plus 5 litres of alcohol and 500g of tobacco. Foreign nationals from many countries enter visa-free for tourism (typically 90 days).

For commercial imports, SAT operates the DEPRECON (Declaración de Prevención de Contrabando) electronic customs system integrated with the Ventanilla Única VUPE (Ventanilla Única para las Exportaciones) for OGA filings. Importers register with SAT and file electronic declarations.

Guatemala's import-duty structure applies MFN per the Central American External Tariff (CAM), IVA at 12% at import, and selected additional charges. Guatemala is a member of the Central American Common Market.

Tariff policy: Guatemala is party to CAFTA-DR, EU-Central America Association Agreement, Guatemala-Colombia FTA (partial), Guatemala-Mexico FTA (via Northern Triangle), Guatemala-Taiwan FTA, Guatemala-Chile FTA (partial), and various regional preferences.

Some product categories require additional clearance. MSPAS (Ministry of Public Health and Social Assistance) regulates pharmaceuticals. MAGA (Ministerio de Agricultura, Ganadería y Alimentación) handles SPS. SIT type-approves radio equipment.

Guatemala's export sectors include coffee, sugar, bananas, textiles/apparel (substantial CAFTA-DR preferential access to the US), and cardamom (Guatemala is one of the world's largest cardamom exporters).

Currency declarations are required above USD 10,000 equivalent on entry or exit.

Some categories are enforced: cultural artifacts (extensive protection of Maya archaeological heritage), CITES products, drugs and narcotics (Guatemala is a substantial Central American drug-transit country).

Postal-import handling is via Correos y Telégrafos de Guatemala. Above the de minimis, IVA and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted; controlled drugs require MSPAS advance authorisation.

Recent regulatory changes include the continuing modernisation of DEPRECON for AEO traders, expansion of the Central American Customs Union integration through the CAUCA/RECAUCA unified customs code framework, and continuing implementation of digital arrival processes.

For authoritative current rules, travellers and importers should consult portal.sat.gob.gt and igm.gob.gt.

Customs authority

Superintendencia de Administración Tributaria (SAT) — AduanasOfficial site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol1.5L
Cigarettes500
Personal goods valueUS$500
Travelers aged 18+ may bring 1.5 L alcohol, 500 cigarettes / 60 cigars / 500 g loose duty-free. Personal goods up to USD 500.

De minimis import threshold

USD EQUIVALENT

US$100

LOCAL CURRENCY

100 USD

AS OF

2023-01-01

Personal-import parcels under USD 100 duty-free; above attracts customs + 12% IVA. CAFTA-DR preferential for US-origin goods.

Cash declaration

THRESHOLD (USD)

US$10000

LOCAL AMOUNT

USD

Arrival formalities

CURRENCY

GTQ — Guatemalan quetzal

DECLARATION FORM

Guatemalan Customs Declaration (DGM combined form)

PRE-ARRIVAL SYSTEMS

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • DEPRECON declaration via SAT
  • MAGA / MSPAS registration (food / pharma)

Restricted categories

  • RESTRICTEDFirearms (DIGECAM permit)
  • RESTRICTEDPharmaceuticals (Ministerio de Salud)
  • RESTRICTEDCultural property

Prohibited categories

  • PROHIBITEDNarcotics
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDCITES-listed species

Special notes

  • CAFTA-DR member; preferential trade with US + Central America.
  • Major Mayan archaeological sites — strict cultural-property export control.
  • Currency: quetzal (GTQ); USD widely accepted in tourism areas.

Import documentation

  • —Customs declaration form
  • —Ministerio de Salud permit for medications

Posting restrictions

El Correo de Guatemala and SAT Aduanas handle inbound parcels at La Aurora (GUA). Personal-import parcels under USD 100 duty-free; above attracts customs duty plus 12% IVA. Prohibited mail: narcotics, counterfeit branded goods, CITES species (Mayan archaeological items strictly controlled on departure under cultural-property law), pornographic material, firearms without DIGECAM permit. CAFTA-DR preferential treatment for US-origin parcels.

Top documented rules

10 of 20

Active Free Trade Agreements

Airports

  • GUALa Aurora International Airport (Guatemala City)

Land borders

  • Mexico — Tecún Umán-Ciudad Hidalgo; major Central American crossing.
  • Honduras — El Florido; CAFTA-DR.
  • El Salvador — San Cristóbal; CAFTA-DR.

Leaving Guatemala

Coffee, bananas, sugar, cardamom. Cultural property over 100 years requires Ministerio de Cultura permit.

PROHIBITED EXPORT

  • Mayan artifacts

RESTRICTED EXPORT

  • Cultural property

Known scams

  • Counterfeit-pharmaceuticals warning: street pharmacies in Guatemala City and tourist areas sometimes sell counterfeit branded medication. Purchase only from established licensed pharmacies, verify the lot number with the manufacturer if uncertain. travel.state.gov

DECLARATION FORM LANGUAGES

es, en

Top item rules for Guatemala

Source: rules indexed for Guatemala. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Guatemala duty-free?

Travellers arriving in Guatemala may bring 1.5 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Travelers aged 18+ may bring 1.5 L alcohol, 500 cigarettes / 60 cigars / 500 g loose duty-free. Personal goods up to USD 500.

How many cigarettes can I bring into Guatemala?

500 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Guatemala?

Yes. Cash and equivalent bearer instruments above USD 10000 (USD) must be declared on arrival.

What is Guatemala's de minimis import threshold?

100 USD (~USD 100). Personal-import parcels under USD 100 duty-free; above attracts customs + 12% IVA. CAFTA-DR preferential for US-origin goods.

Is VAT or GST charged on imports into Guatemala?

IVA 12% standard. Applied to imports plus customs duty per Central American Common External Tariff. Selective Consumption Tax on tobacco, alcohol, motor vehicles.

Can I bring prescription medication into Guatemala?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Superintendencia de Administración Tributaria (SAT) — Aduanas for your specific medicine.

Can I send gifts by post to Guatemala?

Gifts are accepted by post but are still subject to Guatemala's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

What documents do I need to import commercially into Guatemala?

A customs declaration filed with Superintendencia de Administración Tributaria (SAT) — Aduanas, a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Guatemala's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Guatemala?

Narcotics; Counterfeit goods; CITES-listed species. See the full prohibited list on this page.

What items are restricted into Guatemala?

Firearms (DIGECAM permit); Pharmaceuticals (Ministerio de Salud); Cultural property. Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Guatemala?

Use the red channel at the airport. Most ports of entry into Guatemala accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Guatemala?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Superintendencia de Administración Tributaria (SAT) — Aduanas's agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Guatemala?

Vape rules are changing fast worldwide; Guatemala may have specific restrictions, age limits, or outright bans. Verify on the current Superintendencia de Administración Tributaria (SAT) — Aduanas guidance before travel — bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Guatemala?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Guatemala's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Guatemala's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Guatemala.

How long does customs clearance take in Guatemala?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Guatemala customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact Superintendencia de Administración Tributaria (SAT) — Aduanas via the contact route on their official site.

What are common customs scams to watch for in Guatemala?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against Superintendencia de Administración Tributaria (SAT) — Aduanas before acting on any answer. Customs rules change frequently.

More for Guatemala

Top inbound origins

Countries whose travelers most often arrive at Guatemala.

VERIFIED · 2026-07-01

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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog