A customs broker (agente aduanero) is the person authorized by the customs service to file your import declaration and act for you during clearance. The Central American customs regulation (RECAUCA, in the copy SAT publishes) lists in Article 87 the cases where no broker is needed, such as travellers’ baggage, courier shipments and non-commercial imports worth no more than 1,000 Central American pesos. An ordinary vehicle import is not on that list, so plan on hiring one. This page sets out what the sources say, read on 8 October 2026.

Quick summary: Check your broker against SAT’s list of active customs brokers (142 names at 30 September 2026, each with an NIT and a SAT code starting with CBA). The broker is your legal representative for the clearance and is jointly liable with you before the tax authority (RECAUCA Arts. 90-91). Once the declaration is accepted you cannot switch brokers except for proven force majeure (Art. 92). We found no published fee schedule for brokers: get a written quote.

What a Customs Broker Does

PointWhat the source says
Legal representativeThe broker is the legal representative of the client for the customs clearance and the acts that follow from it (RECAUCA Art. 90)
Files the declarationA goods declaration filed or transmitted electronically by a broker is presumed made with the owner’s consent (Art. 90)
Shares liabilityThe broker is jointly liable with the declarant before the tax authority (Art. 91)
Can pay for youA broker who pays duties, taxes, interest or fines on the client’s behalf takes over the tax authority’s preferred rights for those sums (Art. 93)
Personal authorizationThe authorization is personal, non-transferable and indefinite; the broker can act through assistants registered with customs (Arts. 89 and 98)
Vehicle registrationAsk whether the broker also handles the SAT registration; it is a separate procedure

To be authorized, a broker who is an individual must, among other requirements, be a national of one of the member states and hold a degree in customs, or a degree in another field plus at least two years of customs experience (RECAUCA Art. 76).

Fees

We found no published fee schedule for customs brokers in Guatemala, and SAT’s list does not show fees. Ask each broker for a written quote that says exactly what is included, and keep it separate from what goes to SAT: the import taxes are owed to the state, not to the broker. Our import process guide covers the taxes.

How to Choose a Broker

Check the SAT list first

SAT publishes the lists of registered customs auxiliaries on its page of customs auxiliaries (Auxiliares de la Función Pública Aduanera), including the active customs brokers at 30 September 2026 (142 entries). Each entry shows the broker’s NIT, name, trade name if any, a SAT code (CBA plus four digits, which SAT describes as an internal identifier for customs brokers), the end date of the guarantee or resolution, and the status. Ask the broker for their NIT and CBA code and look them up.

Questions to Ask

  1. Are you on SAT’s list of active customs brokers? What is your NIT and CBA code?
  2. What is your total fee, and what exactly does it include?
  3. Do you pay the duties for me, and how do I reimburse you? (Art. 93 covers a broker who pays on your behalf.)
  4. Can you also handle the vehicle registration and plates?
  5. Do you work at Puerto Quetzal, Santo Tomás, or both?
  6. What documents do you need from me, and when?

Red Flags

  • Not on SAT’s active list, or will not give an NIT or CBA code
  • No written quote
  • Offers to cut your taxes by under-declaring. Defraudation and smuggling are crimes under Decreto 58-90; per SAT’s customs FAQ, Article 7 punishes authors with seven to ten years in prison, and a customs broker who acts as an accomplice or accessory gets the authors’ penalty, plus a fine equal to the value of the goods

The Process with Your Broker

  1. Contact the broker with your vehicle details before you ship, and get the quote in writing.
  2. Send the documents the broker asks for. Our import process guide lists them, including your NIT.
  3. Send the bill of lading as soon as the shipping company issues it.
  4. The broker files the declaration (DUCA) with SAT as your legal representative.
  5. Duties and taxes are paid. If the broker pays them for you, agree in writing how you reimburse them.
  6. The vehicle is released and picked up at the port.

Pick your broker carefully at the start: once SAT accepts the declaration, RECAUCA Article 92 does not let you replace the broker except for force majeure that is proven and accepted by customs.

From the US (Diaspora)

  • The broker represents you for the clearance (RECAUCA Art. 90). Ask the broker whether they also need a notarial power of attorney from you; our guide to granting a power of attorney from the USA covers the routes.
  • Plan who picks up the car at the port if you are not in Guatemala.
  • Keep every quote and instruction in writing.

Sources

  • SAT — Auxiliares de la Función Pública Aduanera (lists of registered auxiliaries): https://portal.sat.gob.gt/portal/auxiliares-de-la-funcion-publica/ (read 2026-10-08)
  • SAT — Agentes Aduaneros activos al 30 de septiembre de 2026 (PDF, 142 entries): downloaded from the page above (read 2026-10-08)
  • RECAUCA IV (Resolución 224-2008 COMIECO-XLIX), Arts. 76, 87-93 and 98: https://portal.sat.gob.gt/portal/descarga/1895/legislacion-aduanera/18352/recauca-iv-resolucion-224-2008-comieco-xlix.pdf (read 2026-09-23)
  • SAT — customs FAQ (Decreto 58-90, Art. 7): https://portal.sat.gob.gt/portal/preguntas-frecuentes/temas-aduaneros/ (read 2026-09-30)