The Superintendency of Tax Administration issued Resolution No. SAT-IAD-002-2023, outlining the functions of the Sections against Customs Illicit Activities of the Customs Divisions. Such functions seek to strengthen the framework of inter-institutional actions to combat customs smuggling.

The Sections against Illicit Customs Activities take an active role in defining the annual plan to prevent customs fraud and smuggling, including operational actions of the Interinstitutional Control Posts in the identification, seizure, and transfer to customs of goods detected for possible acts of customs fraud and smuggling.

Consequently, we recommend that all imports comply with the regulations and forms established in the customs legislation in force in Guatemala. Our recommendation is to pay special attention to the following points:

  1. Declaration of goods using authorized customs forms.
  2. Authorized use of trademarks and distinctive signs.
  3. Sanitary registrations (when required).
  4. Local licenses and permits for importation (when required).
  5. Authenticity of the origin of the goods.
  6. Legitimacy of the goods.
  7. Registration compliance of the importer.

We further recommend having specialized advice on customs matters to avoid contingencies. You can contact us at the following e-mail addresses: [email protected] and [email protected], or by telephone at +502 2225-7000.