Guatemala’s customs system runs on eight regimes defined by CAUCA (the regional Central American customs code) and applied through Decreto 14-2013 (Ley Aduanera Nacional) and RECAUCA. Choosing the right regime is the single biggest cost lever in import planning — pay full duties under Definitivo, pay nothing under Perfeccionamiento Activo (if you re-export), or pay a deposit under Temporal (if it leaves on time). Most personal trámites use Definitivo, but knowing the alternatives changes the math for businesses and edge cases.
Quick summary: Eight regimes. Definitivo = permanent import, full duties, used by 95% of personal trámites. Temporal = up to 12 months, deposit only, used for equipment / samples. Perfeccionamiento Activo = import raw materials, transform, re-export — no duties. Deposito Aduanero = customs warehouse, defer duty payment. Drawback = refund of duties on exported manufactured goods. Legal basis: Decreto 14-2013 (Ley Aduanera Nacional), CAUCA, RECAUCA. Portal: portal.sat.gob.gt/portal/aduanas/.
The Eight Regimes at a Glance
| Regime | Spanish Name | What It Is | Duty Treatment | Typical Use |
|---|---|---|---|---|
| Definitive Import | Regimen Definitivo | Permanent import for consumption in GT | Full DAI + IVA + applicable taxes | Vehicles, household goods, retail inventory |
| Temporary Import | Regimen Temporal | Time-limited import, must re-export | Bond / deposit only | Trade show equipment, samples, tourist vehicles |
| Active Improvement | Perfeccionamiento Activo | Import raw materials to manufacture and re-export | No duties (export obligation) | Maquila, textile, apparel manufacturing |
| Customs Warehouse | Deposito Aduanero | Store goods under customs control | Deferred until exit | Pre-distribution, awaiting permits |
| Transit | Transito | Goods passing through GT to another country | No duties (must exit) | Land freight Mexico to El Salvador |
| Free Zone | Zona Franca | Goods in designated free trade zones | No duties on inputs within zone | Free-zone manufacturers |
| Drawback | Drawback | Refund of duties on re-exported manufactures | Refund after export | Manufacturers who used Definitivo |
| Re-import | Reimportacion | GT goods returning after temporary export | No duties on previously exported goods | Returned exports, repaired goods |
The first three (Definitivo, Temporal, Perfeccionamiento Activo) cover 95% of all situations.
Regimen Definitivo (Permanent Import)
This is the default. Most personal imports use it.
When to Use
- Importing a vehicle to keep in Guatemala — see vehicle import deep dive
- Bringing household goods to stay — see menaje de casa
- Buying retail inventory abroad to sell in GT
- Importing electronics, equipment, anything for permanent use
What You Pay
| Tax | Rate |
|---|---|
| DAI | 0-20% on CIF (per CAUCA tariff schedule) |
| IVA | 12% on CIF + DAI |
| IPRIMA (vehicles only) | 5-20% on SAT depreciated value |
| Other (ISO, etc.) | Specific products only |
Special Cases Within Definitivo
- Menaje de casa exoneration — Definitivo with duty waiver for returning residents
- Electric vehicle exoneration — 0% DAI under Decreto 40-2022 (EV import guide)
- Diplomatic / NGO exonerations — specific entity-based waivers
Regimen Temporal (Temporary Import)
For goods that will leave Guatemala within a defined time window.
Two Versions
Simplified Tourist Temporary Vehicle Permit:
- Issued at the border (Tecun Uman, El Carmen, etc.)
- 90 days max, sometimes renewable
- Personal vehicle only
- No agente aduanal required
- No deposit
Full Regimen Temporal under CAUCA:
- Filed via agente aduanal
- Up to 12 months, renewable
- Bond or deposit equal to full duties (refunded on re-export)
- Covers equipment, samples, exhibition goods, business assets
When to Use
| Situation | Version |
|---|---|
| Driving your US car for a 3-month visit | Simplified tourist permit |
| Company shipping booth equipment for a trade show | Full Temporal |
| Camera crew shooting in GT for 2 months | Full Temporal |
| Equipment leased from a US partner for a 6-month project | Full Temporal |
What Goes Wrong
The single biggest failure mode is overstaying. If the 90-day tourist permit expires and the vehicle is still in GT, you must either renew (sometimes possible) or convert to Definitivo (pay full duties). Driving with an expired permit risks vehicle seizure at any checkpoint.
For full Temporal, missing the re-export deadline triggers automatic conversion to Definitivo and forfeiture of the bond — typically meaning you pay the full duties from the bond money.
Perfeccionamiento Activo (Active Improvement)
This is the maquila regime. Massive in Guatemala’s textile and apparel sector.
How It Works
- Import raw materials (fabric, components, partially assembled goods) — pay no DAI / IVA at entry
- Transform / manufacture in GT
- Re-export finished goods within 12 months
- Bond is released when re-export is documented
Who Uses It
- Maquila textile factories
- Apparel manufacturers exporting to USA
- Auto parts assembly
- Electronics assembly
Legal Framework
CAUCA defines the regime; Decreto 29-89 (Ley de Fomento y Desarrollo de la Actividad Exportadora y de Maquila) governs many practical aspects in Guatemala.
When Things Go Wrong
If the manufacturer sells the finished goods domestically instead of re-exporting, the regime must be converted to Definitivo and full duties paid retroactively — often with penalties.
Deposito Aduanero (Customs Warehouse)
A storage regime — defers duty payment.
Use Cases
- Importer waiting for MSPAS / MAGA / DIGECAM permits
- Distributor managing inventory cash flow
- Re-exporter holding goods before shipping to a third country
How It Works
- Goods enter the customs warehouse under SAT seal
- No duties paid at entry
- When goods exit “for consumption” (sold in GT) — full Definitivo duties apply
- When goods exit “for re-export” — no duties (just storage fees)
- Storage limit typically 12 months
Transito (Transit)
For goods passing through Guatemala to another country.
| Use Case | Example |
|---|---|
| Land freight crossing GT | Truck from Mexico to El Salvador with cargo |
| Air cargo transshipment | Plane lands at GUA, cargo continues elsewhere |
No duties. Bond required to ensure cargo actually leaves GT territory. Common for SICA regional logistics.
Zona Franca (Free Zone)
Designated free-trade zones where companies can import inputs and manufacture without paying duties on the inputs while goods remain in the zone.
Governed by Decreto 65-89 (Ley de Zonas Francas) plus the CAUCA framework.
Less common than maquila / Perfeccionamiento Activo in current Guatemalan practice.
Drawback
Drawback is a refund mechanism, not a regime. If you imported raw materials under Definitivo and paid duties, then exported the finished manufactured goods, you can apply for a refund of the original duties on the inputs that ended up in the export product.
Who Uses It
- Manufacturers who could not predict the domestic / export split when importing
- Exporters of small volumes where Perfeccionamiento Activo’s bond costs would exceed the drawback claim
Why Most Manufacturers Skip It
The administrative burden is heavy: track each input, prove the manufacture, prove the export, file refund. Most prefer to use Perfeccionamiento Activo upfront and avoid paying duties at all.
Reimportacion (Re-import)
For goods that were originally Guatemalan and returned after a temporary export — repaired goods, returned exhibition goods, sample returns.
No new duties on the original GT-origin portion. Only on any value added abroad (repairs, modifications).
How to Choose Your Regime
| Question | Answer |
|---|---|
| Will the goods stay in GT permanently? | Definitivo |
| Are they leaving within 12 months? | Temporal |
| Are they raw materials for export manufacturing? | Perfeccionamiento Activo |
| Are they passing through to another country? | Transito |
| Need to defer duty payment? | Deposito Aduanero |
| Already paid duties and now exporting the finished goods? | Drawback (refund) |
| Goods originally from GT, returning after temporary export? | Reimportacion |
Your agente aduanal makes the regime call in the DUCA. Discuss it BEFORE filing — switching regimes after filing is administrative and expensive. See customs broker cost for broker selection.
Tips
- For 95% of personal trámites, the answer is Definitivo. Vehicles, electronics, household goods, gifts — all Definitivo
- Tourist driving in temporarily uses the simplified Temporal permit at the border — no broker needed
- Manufacturers should default to Perfeccionamiento Activo rather than paying Definitivo duties and chasing Drawback later
- Deposito Aduanero is underused — it can solve permit-delay problems by letting you hold goods at the border without paying duties yet
- Switching regimes mid-process is possible but slow — discuss the regime with your broker BEFORE the goods ship
- Bond costs for Temporal can equal the duties you would have paid under Definitivo — for small low-value imports the bond is not always worth it
- Menaje de casa is Definitivo + exoneration, not its own regime — agente aduanal applies the exoneration code in the DUCA
Official Links
- SAT Aduanas Portal
- Import Calculator — for Definitivo cost estimates