Menaje de Casa Guatemala: One-Time Tax Exemption for US Movers (2026)

The menaje de casa is Guatemala’s one-time tax exemption that lets returning citizens and new residents import used household goods duty-free. For an American couple moving to Guatemala on a pensionado visa, it can save $2,000-$5,000 in DAI and IVA on a typical container of furniture and appliances. This guide walks the eligibility, the qualifying items, the inventory format SAT requires, and the timing rules that catch most people off guard.

Who writes this: We’re Guatemala Life, a Guatemala-based team. We watch containers arrive at Puerto Quetzal and Santo Tomás, work with the Guatemalan customs broker (agente aduanero) community that files menaje claims under CAUCA/RECAUCA, and see which inventories clear cleanly and which get flagged. The Guatemala-side procedure is what we can report firsthand; the US-side packing and ocean freight details are sourced from the international movers we track.

What most US movers don’t realize about the menaje window: SAT calculates the 6-month window from the residency approval date printed on your residente carnet, not the date you physically moved. We’ve seen families lose the exemption because they packed in a rush before residency was approved, shipped the container, and the goods arrived while IGM was still processing — no carnet yet meant no exemption, meaning full DAI + IVA plus storage while they sorted it out. Get the carnet first, then pack.

Quick summary: Menaje de casa waives DAI + IVA on used household goods if you’re a returning Guatemalan (2+ years abroad) OR a new approved Guatemalan resident. Apply within 6 months of residency approval. Vehicles are excluded. Total typical move: 20-foot container, $5,500-$12,000 all-in including broker.

Cost snapshot

For a 20-foot container moving from Miami to Guatemala City, single resident:

The menaje exemption typically saves $2,000-$5,000. It does NOT make the move “free” — it just removes one specific tax line.

Who qualifies

What qualifies as menaje

Yes — covered by exemption:

• Used furniture (couches, beds, dressers, dining tables)
• Used appliances (refrigerator, washer, dryer, stove)
• Kitchenware, dishes, cookware
• Books, personal records, photographs
• Clothing, shoes, linens
• Decorative items, art, framed photos
• Used computers, TVs, audio equipment (one of each per family member is the rule of thumb)
• Garage tools, hobby equipment (used)
• Children’s toys, strollers, car seats

No — not covered:

• Vehicles (separate import process — see Bring car from USA)
• New items in factory-sealed retail packaging
• Commercial quantities (e.g., 50 of one item)
• Inventory or merchandise for resale
• Liquor, cigarettes, prescription drugs in commercial quantities
• Firearms (separate licensing under DIGECAM)
• Industrial equipment for business use (separate import line)
• Boats, jet skis, ATVs (separate vehicle classification)

Gray area — declare carefully:

• Brand-new electronics still in box: open them, set them up briefly, then pack as “used”
• Multiple TVs or laptops “for family members”: list each family member separately
• Wine collections, coin/stamp collections: declare value, may be inspected
• Jewelry: declare value, may be inspected, often best to carry in luggage

Required documents

Provided to your customs broker before the container arrives in port:

1. Notarized inventory in Spanish — list every item with description, quantity, condition, and approximate value. Group by box number. Templates available from movers.
2. Passport (photo page) + Guatemalan residency card or DPI — original and copies
3. Bill of Lading from shipping company
4. Pro-forma invoice / packing list from the mover
5. Marine insurance certificate (if purchased)
6. Power of attorney to the broker (notarized, may need apostille if signed in the US)
7. Proof of qualifying status: for Guatemalans — proof of 2+ years abroad (US tax returns, employment records, lease). For new residents — residency approval letter or carnet
8. Menaje de casa regulation reference — your broker invokes the applicable SAT customs resolution (governed by CAUCA/RECAUCA, the Central American customs code, and SAT’s current menaje de casa provisions) to claim the exemption. Verify the current regulation with your broker.

The inventory in detail

The inventory is the make-or-break document. SAT inspectors compare it to the actual contents. Under-declaring or vague descriptions trigger inspection delays and possible denial of the exemption.

Format requirements:

• Spanish (translations OK if your inventory was prepared in English)
• Box-by-box numbering (Caja 1, Caja 2, …)
• For each box: list items, quantity per item, age estimate (“usado, 5 años”)
• Estimated value per item (used, fair market value — not what you paid new)
• Total value per box and grand total
• Notarized signature

Example entry:

Caja 17 — Cocina
- 1 olla de presion, marca Presto, usada 4 años, $25
- 6 platos de ceramica, usados 3 años, $30 ($5 c/u)
- 1 licuadora marca Vitamix, usada 6 años, $80
- 1 set de cuchillos (8 piezas), usado 5 años, $50
TOTAL Caja 17: $185

Avoid: “miscellaneous kitchen items”, “stuff”, “various”. These get rejected.

What we see on SAT inventory inspections: vague entries are the single most common reason a menaje container gets held for extra inspection. Inspectors don’t care about poetry — they care about being able to physically count what they see against what the inventory lists. A box labeled “Caja 42 — Cocina” that contains 18 distinct items listed and counted on the inventory clears in seconds. The same box on a one-line inventory (“kitchen items”) can trigger a full unpack. Itemize, number boxes, and group boxes by room.

Timing — the 6-month rule

The exemption applies to goods that arrive within 6 months before or 6 months after the qualifying event:

• For a returnee: the date of permanent re-entry (entry stamp in passport)
• For a new resident: the date the residency carnet was issued

If your container arrives outside this window, the exemption is denied and full DAI + IVA applies. Plan the shipping so it arrives during the window — RoRo and container moves take 30-45 days transit time.

Common timing pattern: Apply for residency, wait for approval (~3-6 months), pack the container the week residency is approved, ship it within 30 days.

Step-by-step process

Step 1 — Confirm qualifying status

Get the residency carnet in hand OR the entry stamp documenting 2+ years abroad.

Step 2 — Hire a Guatemala-end customs broker

Before booking the container. The broker advises on the inventory format, files the menaje paperwork with SAT, and clears at the port. Budget $500-$1,500.

Step 3 — Hire a US-end mover or self-pack

• Full-service international mover: Schumacher Cargo, Atlas, Allied — they pack, load, ship, and coordinate with your Guatemala broker. $6,000-$12,000 for a 20-ft container.
• Self-pack + freight forwarder: You pack and load the container; the forwarder books the ocean freight. $3,000-$5,000 for the freight, plus your labor.
• Multiple courier shipments instead: for less than ~50 boxes, Guatemalan couriers (King Express, Chapín Express) may be cheaper than a container — see Ship a box from USA.

Step 4 — Prepare the inventory

Box-by-box. Notarize at any US notary public (or US bank). If your residency was approved while you were in the US, signing in front of a notary is fine. If you have signed in the US and the broker wants apostille, apostille at your state Secretary of State — see Apostille US documents.

Step 5 — Load and ship

Container loaded at your US home or at the mover’s depot. Bill of lading issued. Container sails — typical transit:

• Miami to Puerto Quetzal: 10-15 days
• Houston to Puerto Quetzal: 12-18 days
• LA to Puerto Quetzal: 19-25 days
• NY/NJ to Puerto Santo Tomas: 15-25 days

Step 6 — Customs clearance with menaje exemption

Container arrives. Your broker presents the inventory + residency proof and invokes the menaje de casa exemption under the current SAT customs resolution (framed by CAUCA/RECAUCA). SAT may inspect the container (random or selective). Typical clearance: 3-7 business days.

From what we see locally, which port clears faster: Puerto Quetzal (Pacific) generally processes menaje containers 2-3 business days faster than Santo Tomás de Castilla (Atlantic). Santo Tomás has higher Atlantic traffic volume and the customs queue is longer. If your mover can book Pacific-side shipping from Miami or Houston through Puerto Quetzal rather than East-Coast ports through Santo Tomás, that alone can shave storage fees off the final bill.

Step 7 — Inland transport and unpack

Container trucked from port to your Guatemala home. You verify against the inventory. Damage claims must be filed within 5 days against the marine insurance.

Common mistakes

• Tourist visa holders trying to use menaje. Does not qualify. Pay full DAI + IVA.
• Vague inventory. “Box 5 — kitchen stuff” gets rejected. Itemize.
• Shipping new in-box items. Looks like commercial import. Open and use briefly first.
• Missing the 6-month window. Container arrives 7 months after residency approval = exemption denied.
• Including a vehicle in the menaje. Cars need a separate import declaration. Trying to slip a car onto a household goods inventory will get the whole shipment held.
• Skipping marine insurance. Container damage in transit is not zero. $200-$400 to insure $30,000 of goods is cheap.
• Single broker for both US and Guatemala. Some US movers claim to handle Guatemalan customs — they don’t. You always need a licensed Guatemalan agente aduanero.
• Late inventory submission. Broker needs the inventory 5-7 days before the ship arrives in port. Miss it and you pay storage.

Courier vs container threshold

Use a container (and menaje) when:

• You have 100+ boxes worth of goods
• You’re moving major furniture and appliances
• Total value over $15,000
• You qualify for the exemption

Use Guatemalan couriers (no menaje needed) when:

• Under 50 boxes
• No furniture
• You don’t qualify for menaje (tourist, no residency yet)
• Faster delivery matters more than volume cost

For courier comparisons, see Ship a box from USA.

Related guides

• Ship a box from USA — Smaller-scale shipping
• International movers serving USA-GT — Container company directory
• Bring a car from USA — Vehicle import (separate from menaje)
• Apostille US documents — Notarized inventory and POA
• Guatemala Import Calculator — DAI / IVA estimator for items NOT covered by menaje
• Guatemala Residency Guide — Pensionado, rentista, investor categories
• Moving from USA hub — All relocation guides
• Envíos a Guatemala (Spanish) — Spanish counterpart for the receiving side

How we verified this

Last verified: April 2026. Menaje de casa procedure cross-referenced with SAT’s current customs resolution framework and the CAUCA/RECAUCA Central American customs code; eligibility categories checked against IGM residency classifications. Container handling timing and inventory inspection practice reflect what we observe at Puerto Quetzal and Santo Tomás de Castilla. Broker fees and US-side container pricing are ranges we track with movers serving the USA-Guatemala corridor. Regulations change by SAT Acuerdo — confirm the current menaje resolution with your broker before shipping.

Corrections & updates

If you moved with menaje de casa and SAT treated something differently — a changed time window, an updated inventory format, a different eligibility ruling, a new port routing — email us and we’ll update within 48 hours. We track changes so the next person plans around the actual current rules.

Official sources

• SAT Guatemala — Aduanas — Customs authority. Menaje de casa is governed by CAUCA/RECAUCA (Central American customs code) and SAT customs resolutions — verify the current regulation with your broker before shipping.
• Direccion General de Aduanas — Customs regimes
• Instituto Guatemalteco de Migracion (IGM) — Residency status verification

Information verified April 2026. SAT regulations and Acuerdos change — verify the current menaje rules with your customs broker before booking the container.