Customs declaration requirements for Guatemala
Customs Declare produces the completed Declaracion Unica Centroamericana (DUCA), specifically the DUCA-D subtype for merchandise from outside Central America -- replaced the earlier national DUA-GT effective 7 May 2019 for Guatemala’s own customs authority, in Spanish, from your invoice and supporting documents. You or your broker review and submit it -- nothing leaves your workspace automatically.
Declaration form
Moderate confidence- Form
- Declaracion Unica Centroamericana (DUCA), specifically the DUCA-D subtype for merchandise from outside Central America -- replaced the earlier national DUA-GT effective 7 May 2019
- Issuing authority
- Superintendencia de Administracion Tributaria (SAT), Guatemala
- Primary language
- Spanish
- Accepted languages
- Spanish
- Required supporting documents
- Commercial invoice, packing list, bill of lading or airway bill, certificate of origin where applicable
- Last verified
- Aug 30, 2026
Import requirements & restrictions
Import licensing required
Under the Central American Customs Union Treaty (El Salvador, Guatemala, Honduras, Nicaragua, Costa Rica, and Panama), a local food or beverage product with valid sanitary registration in any ONE signatory country is recognized as valid for import in the rest -- a separate registration per country is not required. Customs procedures across these countries follow the shared CAUCA/RECAUCA (Central American Uniform Customs Code) framework, with the single DUCA declaration document (administered via SIECA, the Central American Economic Integration Secretariat) replacing multiple national customs forms.
SIECA (Central American Economic Integration Secretariat)
Duty & tax
- VAT (default rate)
- 12%
- MFN duty rate data
- Available
- Preferential rate
- None on record
- Free duty calculator
- Check a duty rate for Guatemala
Quick answers
What customs declaration form does Guatemala require?
Guatemala’s import declaration is the Declaracion Unica Centroamericana (DUCA), specifically the DUCA-D subtype for merchandise from outside Central America -- replaced the earlier national DUA-GT effective 7 May 2019, issued by Superintendencia de Administracion Tributaria (SAT), Guatemala.
Which languages does Guatemala accept on a customs declaration?
Spanish
What supporting documents are required to import into Guatemala?
Commercial invoice, packing list, bill of lading or airway bill, certificate of origin where applicable
What is the VAT rate on imports into Guatemala?
The default VAT rate on record for Guatemala is 12%.