Goods Across Borders · Customs rule card
Tobacco Cigarettes → Guatemala
Purpose: Traveling · Verified: 2026-07-25
Tobacco Cigarettes is restricted for travelers entering Guatemala; declare above the personal allowance.
Details
Tobacco Cigarettes requires declaration at customs (and in some cases an import permit) when carried by travelers into Guatemala. Superintendencia de Administración Tributaria (SAT) — Aduanas applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (12%) plus, for select categories, an additional excise tax. Pacific Alliance / Mercosur / CAFTA-DR / USMCA / Andean Community preferential treatment for member-state goods. Travelers should consult Superintendencia de Administración Tributaria (SAT) — Aduanas for the current quantity threshold + documentation requirement before departure.
Leaving with this item
Cigarettes for personal use may be exported from Guatemala freely; destination duty-free allowances (typically 200 cigarettes) govern the arrival side.
Practical advice
Carry Tobacco Cigarettes in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. Superintendencia de Administración Tributaria (SAT) — Aduanas computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.
Customs authority
Superintendencia de Administración Tributaria (SAT) — Aduanas · https://portal.sat.gob.gt/