RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/52/Add.2
11 February 2000
(00-0527)
Committee on Customs Valuation Original:  Spanish
COMMUNICATION FROM GUATEMALA CONCERNING ANNEX III,
PARAGRAPH 1 OF THE AGREEMENT ON IMPLEMENTATION OF
ARTICLE VII OF THE GENERAL AGREEMENT ON
TARIFFS AND TRADE 1994
The following communication, dated 31 January 2000, has been received from the Permanent
Mission of Guatemala.
_______________
INTRODUCTION
This document sets out the project for strengthening the customs operations of the Tax
Administration Office, for the period from 2000 to 2002.
The project comprises the following parts:1. Background;2. current situation of the customs regime;
3. strategy of the Customs Division (Intendencia de Aduanas);
4. project objectives and activities;5. technical assistance and training requirements.
1. BACKGROUND
Early in 1997, the Government of Guatemala, through the Ministry of Public Finance, took
the decision to encourage the establishment of the Tax Administration Office (Superintendencia de
Administración Tributaria – SAT) as one of the key elements in fulfilling the Peace Agreements andimplementing taxation policy.
The SAT was established by Decree No. 1-98 of April 1998 and replaced the Directorate
General of Internal Revenue and the Directorate General of Customs.
The SAT, a decentralized institution with its own legal personality, enjoys economic,
administrative and functional independence;  it has the authority to operate its own up-to-date human
resources and procurement regime.  Its function is to enforce, collect, monitor and control internal and
foreign trade revenues, in an efficient and transparent manner.G/VAL/W/52/Add.2
Page 2
The SAT has the following objectives:  (i) to improve tax collection levels;  (ii) to establish a
new relationship between the tax authorities and taxpayers;  (iii) to take more vigorous action to
combat tax evasion, smuggling and corruption;  (iv) to improve tax controls;  (v) to extend the
coverage of the tax system;  and (vi) to decentralize and facilitate taxpayer services.
The SAT's higher organs are the Governing Board, the Administration Office and the
Customs, Inspection and Collection Divisions.
Pursuant to an express provision of the law by which it was established, on 21 February the
SAT took over the functions of the Directorate General of Customs, through its different organs,
leaving operational activities under the responsibility of the Customs Division with support from the
other SAT divisions and services.
The SAT inherited a deficient and complex customs administration, together with structural
variables which preclude the introduction of substantive changes in the short term, such as (i) lack of
qualified human resources capable of immediately taking responsibility for customs operations and
(ii) the reform or modernization of the basic legislation in force.
2. CURRENT SITUATION OF THE CUSTOMS REGIME, CHARACTERISTICS OF
THE REFORM AND ACHIEVEMENTS
The study carried out by the International Monetary Fund in May 1997, on Guatemala:
breaking the 8 per cent barrier, states that the customs administration collects 52 per cent of the VATand more than 40 per cent of total taxes, and that it is therefore important to strengthen this agency.
Given the fact that the SAT has recently become responsible for customs operations, visible
efforts have been directed towards simplifying formalities and improving controls, while at the same
time action is slowly being taken to devise detailed solutions for the problems besetting customs,namely a high rate of tax evasion, smuggling and corruption.  This action focuses on modifying the
main elements of customs operation, in such areas as regulation, organization, procedures, training,
human resources, information technology, and physical infrastructure.
The problems to be resolved are the following:  (i) an abundance of complex, dispersed,
inconsonant and, in some cases, obsolete tax legislation in relation to trends in foreign trade;  (ii)
limited capacity to impose sanctions;  (iii) organizational structure in a state of transition, too weak toenforce the law efficiently;  (iv) non-standardized, non-automated processes and controls, most of
them with limited computer-based support;  (v) inad equate infrastructure, lacking amenities, unable to
function properly and not serving to facilitate the functions of international trade;  and (vi) human
resources with little experience owing to their recent recruitment.
The planning and introduction of the new customs model is based on the following
objectives:
(a) Updating and standardization of customs regulations in both operational and
structural terms;
(b) establishment of a new organizational structure;(c) establishment of flexible, secure and automated procedures in the service of foreign
trade and fiscal goals;
(d) introduction of a computer system capable of processing and supplying timely,
reliable and automated information about customs procedures;G/VAL/W/52/Add.2
Page 3
(e) remodelling and construction of customs infrastructure compatible with the new
processes;
(f) training of new and existing staff in the efficient performance of customs functions.The customs reform is based on the following criteria:- Improved relations between users and the customs authority, based on the principle of
good faith;
- establishment of liaison committees to deal with the sectors of production involved in
foreign trade;
- handling of customs operations by officials selected on the basis of their educational
profile and occupational capacities;
- proper staff remuneration according to performance and responsibility;
- permanent supervision by means of internal auditing;- periodic rotation of staff;- recruitment and promotion procedures based on capacity and efficient performance;- continued training at all levels;
- use of random checks in the review procedure;
- use of communication and information technology systems in customs operations;- application of technology and backup equipment in dealing with both passengers and
freight, thereby reducing the level of direct intervention by staff;
- adjustment of customs working hours to foreign trade requirements;
- review and introduction of a new organizational structure for the customs regime;- improvement, adaptation and equipment of physical customs facilities in accordance
with the new procedures;
- private sector participation in the provision of such customs services as collection,
warehousing and others;
- coordination and establishment of mechanisms of technical assistance with other
countries and international organizations, for the transmission of information,
training, advice on procedures and other purposes.
The following goal-specific measures are planned for 1999-2000:G/VAL/W/52/Add.2
Page 4
1. Customs regulations
Around August of this year, it is hoped to deposit CAUCA II (Central American Uniform
Customs Code) in the Central American Integrati on System (SICA), for immediate publication in the
Official Journal.  At the same time, steps are being taken to ensure that the Congress of the Republic
approves the draft Complementary Law on the same date.  The aim is to avoid creating a legalvacuum which might have a negative impact on customs operations.  The Complementary Law
includes related provisions such as review and harmonization with CAUCA II, apart from repealing
obsolete provisions and eliminating unnecessary procedures, authorizations and formalities which
delay the customs clearance of goods.
The draft Complementary Law is currently being considered by the Governing Board of the
SAT for revision and submission to Congress, via the Executive, for approval.
In addition, more practical provisions are being prepared to supplement the general
provisions.  However, it still remains to review and propose reforms to other laws which do not
directly govern customs matters but impinge on the latter and which could conceivably prevent the
integration of customs regulations.  These include the Law for the promotion and development ofexport and in-bond processing activity and the regulations thereto, the rules which remained in force
after the elimination of import duty exemptions, and others.
In order to publicize the new legislation, the Customs Division is drawing up a dissemination
programme for staff members of the SAT as well as for foreign trade users and intermediaries;dissemination will be effected through the social  communication media, seminars and publications.
This process is expected to last two years.
On the subject of valuation, Guatemala, as a party to the GATT, will be required as from
21 July 2000 to apply the General Agreement on Tariffs and Trade (Article VII).  To meet thisobligation, technical assistance in administrative procedures is needed, as are training and
development of a database with reference prices for goods to serve as a basis for the application of
adjustments to the customs regime.
The recent WTO mission to Guatemala, from 24 to 28 May 1999, offered WTO technical
assistance only in the legislative field.
2. New administrative arrangements
The Customs Division will continue to be reorganized within the SAT and functions and
responsibilities will be defined in accordance with the principle of functional division of
responsibilities.  To this end, internal regula tions are being framed to enable the Inspection and
Revenue Collection Divisions and the departments of the SAT to assume their respective functions inthe customs field.
The current organizational structure of the Customs Division meets future procedural
requirements and in the short and medium term will support the reforms that will become essential
when the Complementary Law is adopted.  Adjustme nts will be synchronized with progress in the
development of both the legal rules and the information technology system.
3. Procedures and computer system
The procedures will be straightforward, transparent and safe, limiting the level of intervention
and discretionary authority, on the part of both users and the authorities, reducing costs and customsclearance times, and limiting the opportunities for corruption.G/VAL/W/52/Add.2
Page 5
Operational customs procedures and the relevant handbooks will be based on self-assessment,
advance payment, selective review, a posteriori monitoring, private sector participation and utilization
of technology which streamlines foreign trade operations, elimination of documents and unnecessary
formalities.  Customs working hours will also be ad justed in the light of the requirements of the bulk
of users.
Customs inspection findings will be coordinated with the Inspection Division with a view to
deriving mutual benefit from operational controls, and all aspects of revenue collection, via banks in
the system, will be coordinated with the Revenue Collection Division.
As far as information technology is concerned, work is proceeding on the development and
introduction of a system capable of automating customs administration on line and offering foreigntrade authorities and users timely and reliable information.
The information technology system will be based on international standards for data
exchange, an open platform with well-defined parameters and integrated design;  it will be made up of
modules in order to facilitate its development in stages.  Customs activity will be backed up byequipment and technology.
Efforts are currently being deployed in the foll owing areas:  (i) interconnection of the Puerto
Quetzal and Express Aéreo customs houses with SAT headquarters;  (ii) reorganization of the
computer department of the Puerto Quetzal customs house;  and (iii) development of substantivemodels for the customs regime.
A company involved in the design of areas for the physical checking of goods has been
commissioned to remodel the offices of the Puerto Quetzal customs house.  The plans are expected to
be finalized by the end of June, as are the negotiations on approval of the use of physical space inconjunction with the Quetzal port authority.
In the short term, provision should be made for the purchase of additional computer and
communications equipment, and the installation of the electrical system and air conditioning.  Funds
for the purchase of this equipment will come from the World Bank.
4. Customs infrastructure
The infrastructure of the customs regime has suffered from a lack of maintenance;  its
network of buildings was inaugurated by Presiden t Ubico (1934-1944), a situation which gives a clear
idea of their age and status, lack of comfort, functionality and services, which do not facilitate
international trading operations.
The Customs Division has given priority to the following customs houses:  Tecún Umán,
Puerto Quetzal, Express Aéreo, Puerto Barrios, Valle Nuevo and Pedro de Alvarado.
These priorities were established on the basis of indicators such as volume of income and
transactions, with a view to introducing phased initiatives which contribute to orderly implementationand create the basic conditions of harmony between infrastructure and the new customs procedures.
Apart from being suited to the customs clearance of goods and the trend towards increased operations,
the physical facilities must be compatible with the type of customs activity, electronic communication
and other requirements of customs practice.
There has been found to be an urgent need to organize bonded areas in coordination with
other government and private institutions, such as banks, the Ministry of Agriculture, OIRSA, theG/VAL/W/52/Add.2
Page 6
Directorate General of Migration and persons engaged in informal trade and non-urban transport.  At
present, customs is an unrestricted area with no control of pedestrians and informal trading activity.
The new customs model is designed to provide a properly ordered physical space, to classify
and signpost roads and buildings, and to deal with aesthetic aspects, nomenclature, colour,communications network, water, sustainability, waste disposal, etc.
For the construction of the new port at Tecún Umán, the Central American Bank for
Economic Integration (BCIE), through the Ministry  of Communications, approved a loan which will
be administered by FONAPAZ.  Guatemala has given an undertaking to Mexico that the new port
should begin operations in December 1999.
The new port of Tecún Umán is designed to satisfy the requirements of flexibility, safety and
the physical conditions for the new customs clearance procedures required for foreign trade.
To cope with this responsibility, the Customs Division has made provision for the following
customs-related activities:  (i) preparation of estimates for computer equipment and furnishings;  (ii)laying the groundwork for competitive bidding and a draft contract for the outsourcing of certain
services;  (iii) establishment of a vehicle management unit, with all administrative facilities to be
devolved to the vehicle customs unit in Guatemala City, since 60 per cent of vehicles enter the
country via Tecún Umán;  and (iv) definition and organization of a sustainability plan for the new
port.
The Puerto Quetzal customs house has been designated to serve as a pilot authority for the
testing of three fundamental elements in the new customs regime:  (i) operation of the first modules in
the system of computer interconnection with SAT headquarters;  (ii) construction of the area for
physical inspection of goods in accordance with random checking procedures;  and (iii) simplificationand harmonization of existing customs procedures with those it is hoped to establish in the future.
The ongoing tests and adjustments to the information technology system are expected to be completed
in August, paving the way for its installation in the new port of Tecún Umán and other customs
houses in the country.
The Customs Division plans to allow private sect or participation in the provision of physical
facilities and handling, storage and custody services for goods.  The idea is to license such services tothe private sector for a period of 20 years, which may be extended upon request by the interested
party.
The new facilities for the physical inspection of goods must meet special conditions such as
the following:  closed-circuit television facilities, traffic lights, computing and data transmissionequipment to facilitate liaison with the computing centre and maintain a daily register of operations
carried out.
It is planned to initiate infrastructure planning in the year 2000 for type A customs houses
(Santo Tomás de Castilla, Puerto Barrios, Valle Nuevo and Pedro de Alvarado) and in 2001 for type Bcustoms houses.
5. Training
The course for customs professionals, partially sponsored by the IDB, IDA and SAT, is
currently under way.  It is hoped that the professionals concerned will join the country's customsadministrations in October.G/VAL/W/52/Add.2
Page 7
A second stage is planned for January 2000 to enable students in the course for professionals
and other professional staff of the Division to continue their academic and technical training.
Contacts will be established with a university in  Guatemala to develop a programme of postgraduate
customs studies, in line with occupational requirements and the technical cooperation negotiations
being conducted by the Customs Division with fr iendly governments and international organizations.
The programme of studies will be carried out in three-month periods over one year, using two to
three days per month for formal classes, on a full-time basis.  Eighty students are expected to follow
the postgraduate course.
As regards training of staff currently working in the country's customs houses,
16 seminars/workshops are planned for four different groups, providing for a total of 160 hours per
group.  The workshops will be organized in staggered sequence between December 1999 andJuly 2000.  Moreover, inasmuch as Guatemala is under an international obligation to implement
Article VII of the GATT in July 2000, a training programme has been planned to cover the years 2000
and 2001, dealing with customs value, origin and tariff classification.
While staff are attending the training courses, the mobile customs unit will take charge of
customs operations.
In order to reinforce the mobile customs unit, it is planned to request technical assistance
from the San Salvador customs administration, involving the transfer of technology from that
country's mobile customs unit.  This initiative will be backed by the Internal Audit Directorate of theSAT, which will carry out permanent supervision of staff members' performance.
6. Human resources
The SAT tax career structure is based on the principles of equality of opportunity, job
specialization, remuneration linked to productivity, permanent training, obligation to comply with a
code of ethics, and termination of employment as a result of any infringement of the code or poor
performance, principles which are necessary for a career service.
In the case of the Customs Division, additional criteria and standards are required to govern a
highly professionalized service, the machinery for which must be set up simultaneously with the
introduction of the new customs model.  The additional criteria are the following:  priorities
established on the basis of trends in international tr ade;  guidelines for incorporation of the 75 young
professionals currently undergoing training;  evaluation and permanent training of staff;  specialized
systems of occupational qualification owing to the volume of customs operations, types of customs
activity, etc;  rotation arrangements;  arbitration mechanisms for cases where decisions are not
accepted by the interested parties and others.  In addition, it is planned to develop a corporate image
for the customs administration.
It is necessary to institute a customs career ladder within the SAT career structure from the
year 2000, starting with managerial posts in the country's customs houses, and subsequently extending
the ladder to all staff.
7. Private sector participation
Technical assistance is required for the preparation of documents inviting the private sector to
participate in the handling and administration of customs activities at the Puerto Quetzal customs
house and the new port of Tecún Umán.G/VAL/W/52/Add.2
Page 8
3. STRATEGY OF THE CUSTOMS DIVISION
Under the circumstances outlined above, the Customs Division has adopted the policy of
taking whatever measures contribute to the proper discharge of tax and non-tax obligations relating to
the movement of goods into and out of the country and the means used for their transport.
The objectives for the period 2000-2002 include completion of the overhaul of the customs
regime, changes in procedures, streamlining of systems, application of modern technology, a work
culture based on personal and institutional principles and values, a permanent commitment to
honourable standards of conduct and dedication to total quality of service.
The factors considered by the Customs Division to be of key importance to the reform of the
customs administration include the following:  legal authority, political decision-making and support,international cooperation, legal reform, qualified human resources, wages in line with responsibilities,
work culture, introduction of technology in administrative practice and suitable infrastructure as
required by customs procedures.
A number of documents deal with customs matters, including in particular the 1996
programme for reinforcement of the customs regime, partly financed by the IDB;  the report on the
Puerto Quetzal customs house, written in February 1998 by the consultant Jorge Enrique Loera;  the
study of various customs houses and outline of customs procedures by the consultants Roberto del
Navío and Antonio de la Osso and a customs inspection handbook written by Roberto del Navío.
These documents were written in 1998.
The Customs Division examined the above-mentioned documents and took as its main point
of reference the objectives and goals established in the customs reinforcement programme, which are
also consistent with the programme of technical assistance for the SAT, financed by the World Bank.
The customs regime has been given the following assistance:  (i) an IDB loan amounting to
US$1.4 million, roughly 60 per cent of which has been received and committed, while the remaining
funds will be used to expand the professional services responsible for completing the planning of the
customs regime and developing and implementing its information technology system;  (ii) technical
assistance from the Spanish cooperation agency, provided in 1998 for purposes of a survey of certain
customs houses, design of customs procedures and an inspection handbook;  and (iii) a grant from the
International Development Agency (IDA) in the amount of US$85,000 for implementation of thecourse for customs professionals, which will be completed in September 1999.
Recently the SAT received a mission from the World Bank, with the aim of redirecting part of
the Bank's loan to customs activity;  however, this is not thought to be feasible in the short term owing
to the administrative formalities involved.  The disbursement of 8 million quetzals from PL-480-92 isalso in hand.
Nevertheless, despite the above-mentioned support, resources and technical assistance are not
available for immediate use by the customs administration, and they are extremely limited compared
with the complex set of problems to be resolved.  At the same time, priority is being given to phasedactivities which are essential to ongoing lines of action.G/VAL/W/52/Add.2
Page 9
4. OBJECTIVES AND ACTIVITIES OF THE PROJECT FOR STRENGTHENING THE
CUSTOMS OPERATIONS OF THE TAX ADMINISTRATION OFFICE
4.1 General objective
To provide technical and financial support to the Customs Division in the process of design
and planning of the new customs model.
4.2 Specific objectives4.2.1 To design and implement a campaign for the dissemination of customs regulations compatible
with the new procedures, so as to contribute to the proper discharge of tax and non-tax obligations
relating to the movement of goods into and out of the country and the means used for their transport.
Activities:
Campaign to disseminate the new basic legal texts and customs procedures to foreign trade
users and intermediaries
- Seminars/workshops will be held for 200 foreign trade users and intermediaries
(110 customs agents, 45 warehouse employ ees and 45 employees of free zones;
three persons from each of the two latter types of facility), the aim being to provide
them with training on how to handle the new customs forms and procedures.  Eachgroup of approximately 50 persons will attend two seminars/workshops of 40 hours
each, during the hours of 5 p.m. to 8 p.m.  The seminars/workshops will be conducted
by professionals recruited for the purpose.
- The seminars/workshops will be provided with teaching material for 200 foreign
trade users (CAUCA II, Complementary Law, Regulations, forms and other
documents).
- Four seminars will be held, with 40 participants each, for the benefit of chambers of
commerce and industry, exporters and other bodies involved in foreign trade.  Each
seminar will have a duration of two full days.  Their purpose is to provide participants
with information and training in respect of the new procedures and the technicalinstruments to be used in those procedures.
- The dates, venues and conditions of participation in workshops will be notified
through the printed media.
4.2.2 To obtain technical assistance in operational procedures and in the development of a database,
with reference prices for goods to be covered by Ar ticle VII of the GATT;  and to provide training on
this subject for the staff of the six principal customs houses.
Assistance and training in customs valuation
Activities:
- Within the framework of horizontal cooperation between countries and other
international institutions, arrangements will be made for visits by experts to providetechnical assistance in connection with the operational procedures for application of
Article VII of the GATT.  Such assistance will be furnished directly, on the job, to
officials of the main customs houses in Guatemala.G/VAL/W/52/Add.2
Page 10
- Four seminars/workshops, for the four main customs houses of the country, each
lasting ten full working days, will be held as part of a basic valuation course.
- Two workshops will be held to examine cases of customs fraud within the framework
of the GATT.
- One seminar/workshop will be held to analyse the rules of the Uruguay Round of
multilateral negotiations.
- Two workshops will be organized to determine methods and techniques of origin.
- Two seminars on tariff classification of textiles and metals will be organized.
- Field investigations will be carried out to develop a minimum database with reference
prices for the most common goods susceptible to undervaluation and frequent
importation.
- Teaching material will be required for in-service technical assistance (e.g. the Results
of the Uruguay Round of Multilateral Trade Negotiations:  Multilateral Agreements
on Trade in Goods, General Agreement on Trade in Services, Agreement on Trade-
Related Aspects of Intellectual Property Rights, Understanding on Rules andProcedures Governing the Settlement of Disputes, Trade Policy Review Mechanism,
Plurilateral Trade Agreements).
4.2.3 To modify the job descriptions for customs posts and the respective individual post
requirements in accordance with the new customs procedures and the tax career structure.
Modification of job descriptions and staff requirements for the Customs Division
Activities:
- Prepare terms of reference for hiring an expert on the formulation of administrative
career structures.
- Bring job descriptions and requirements in the Customs Division into line with the
new customs procedures.
- Prepare terms of reference for hiring a consultant to design the corporate image of the
Customs Division.
4.2.4 Establishment of two pilot customs houses, one at Puerto Quetzal, the other at the Express
Aéreo, with a passenger lounge, to facilitate introduction of procedures and reforms connected with
the customs clearance of goods and the operation of substantive information technology modules.
Puerto Quetzal and Express Aéreo pilot customs houses with passenger lounge
Justification
Despite the efforts to register, control and simplify procedures that have been carried out to
date, the quality of customs services continues to be limited, and the available information is highly
deficient and partially out of date;  there are also problems of fraud and smuggling.G/VAL/W/52/Add.2
Page 11
On the other hand, considerable progress has been made with efforts in the areas of planning,
rule-making and customs computerization, amply ju stifying the need to initiate a testing and
correction process.
The above is not possible under the new approach unless the physical inspection area is made
compatible with customs clearance procedures.
The new customs procedure has the following characteristics:  upon entry of the imported
goods and following discharge of any tax obligation, the customs declaration is submitted.  Within a
maximum of three working days after acceptance of the declaration, it must be entered into the
computerized system of selection and random customs checks.  This system will determine whether it
is necessary to carry out an inspection of the declared goods or whether they can be removed withoutthat procedure.  "Removal" will mean that the goods  will not be subject to inspection or review, so
that they can be moved on to the exit module where compliance with the result obtained in the system
will be checked electronically, following which consignment of the goods to their destination will be
allowed with no further formalities.
If the result obtained is an "inspection", the inspection or review of the goods concerned must
be performed.  Physical examination of the goods will be carried out in the customs area, in
accordance with the provisions of the Complementary Law.
In order to be able to carry out inspections of goods, the customs must have a suitable area for
the handling of containers and backup equipment for the control of operations, as well as an
audiovisual historical register.  The equipment in question comprises pedestrian lights, vehicular
detection systems (valuation) and closed-circuit television systems.
The blueprint for the inspection area in the two pilot custom houses is expected to be ready by
August.
Infrastructure construction will be financed with funds from PL-480-92.  It is also hoped to
obtain private sector participation in the provision of services related to handling procedures.
Computer equipment has been purchased with resources from the IDB and the additional
equipment will be purchased with World Bank assistance.
Activities:
- Call for bids, in October 1999, for construction of the physical inspection area.
- Conversion of the Puerto Quetzal offices for the installation of computer equipment.
- Invitation to tender and purchase of backup equipment for the control and inspection
of goods, in October 1999.
4.2.5 Provision of final plans and estimates for c onversion of the offices and physical inspection
areas in type B customs houses.  (Type A customs houses are being evaluated with an IDA grant.)G/VAL/W/52/Add.2
Page 12
Final design for the conversion of offices and construction of the physical inspection area
Activities:
- Draw up terms of reference and secure professional services for the preparation of
final plans and estimates for type B customs houses, the aim being to include
investment finance requirements in the SAT expenditure budget for 2001.
4.2.6 Draw up a work programme for the establishment of a Yuxtapuesta customs house between
Guatemala and El Salvador.
Work programme for the establishment of the Yuxtapuesta customs house between Guatemala
and El Salvador
Activities:
- Draw up terms of reference and secure professional assistance for the preparation and
implementation of a work plan for the Yuxtapuesta customs house between
Guatemala and El Salvador, following talks at presidential level on Central American
integration initiatives.  It is also intended to plan and budget for the equipment and
sustained use of that customs house.
4.2.7 Implement the second phase of the training programme for customs professionals and other
professional employees of the Customs Division.
Second phase of the training programme for customs professionals
Activities:
- Draw up terms of reference and commission a Guatemalan university to set up a
university postgraduate programme of customs studies with a timetable compatible
with the requirements laid down by the customs authorities.
- Obtain assistance from international experts on specific aspects of the postgraduate
programme of studies.
- Traineeships for the best pupils in specific subjects, so as subsequently to extend the
benefit of their knowledge to the entire group.
4.2.8 Training for the technical personnel of Guatemalan customs houses.
Training for the technical staff of the Customs Division
Activities:
- Sixteen seminars/workshops will be organized for four different groups, so that each
of them completes 160 hours of classroom activity.  The workshops will be staggered
so that no participants leave their jobs for more than five working days.G/VAL/W/52/Add.2
Page 13
4.2.9 Assistance to the mobile customs unit in the control and supervision of customs operations, as
well as with in-service training.
Technical assistance for the mobile customs unit
Activities:
- Negotiate with the El Salvador customs administration for technical assistance for the
transfer of procedures and experience from the "mobile customs unit" of that country.
4.2.10 Elaboration of a proposal for the negotiation and regulation of private sector participation in
the customs activities of the customs regime.
Technical assistance for the elaboration of a proposal for private sector participation in customs
activities
Activities:
- Preparation of terms of reference and commissioning of professional services to
prepare a proposal for the hiring and regulation of private services.
4.2.11 Logistical support for the Customs Division
1 Programme coordinator
1 Training expert
2 Officials in the technical stationery department
5. TECHNICAL ASSISTANCE AND TRAINING REQUIREMENTS
The following table sets out the essential and complementary technical assistance and training
facilities required in each key area in order to advance the process of modernization of SAT customs
activity.
Activities Weeks
5.1.1 Campaign for dissemination of basic legal
texts and customs procedures for foreign trade users
and intermediaries
Advice for the preparation of a campaign to disseminate
the new customs procedures2 weeks (1 consultant)
5.1.2 Assistance with customs valuation
Techncial assistance for the design of operational
procedures for the application of Article VII
Training for 100 staff members from 6 of the main
customs houses, with a basic course in customs valuation
Seminar on trade classification of metals and textiles4 weeks (1 consultant)
4 weeks (2 weeks for each course)
2 weeksG/VAL/W/52/Add.2
Page 14
Activities Weeks
Training for 100 officials on rules of origin
Training for 150 officials on customs fraud within the
framework of Article VII
Training for 50 SAT officials on GATT rules2 weeks (1 week for each course)
2 weeks (1 week for each course)
1 week (1 consultant)
5.1.3 and 5.1.4 Modification of job descriptions and
staff requirements of customs authorities
Formulation of a proposal for a customs administrative
career structure within the institutional framework of theSAT
Formulation of a proposal for design of the corporate
image of the Customs Division2 weeks (1 consultant)
2 weeks (1 consultant)
5.1.5 Final design for the conversion of offices and
construction of the physical inspection area
This component is to be financed with resources from
other sources
5.1.6 Establishment of a Yuxtapuesta customs housebetween Guatemala and El Salvador
Elaboration of proposed customs procedures for
Yuxtapuesta customs house5 weeks (1 consultant)
5.1.7 Second phase of the training course for
customs professionals
Expert technical assistance on specific subjects in the
postgraduate programme of customs studies
Traineeships in specific subjects for the best pupils, in
order to extend the benefit of their knowledge to other
staff of the Customs Division3 full-day visits by experts every
2 months over a period of 2 years
Traineeships may form part of the
regular programmes of the institutions
which promote and implement them
5.1.8 Training for technical staff of the Customs
Division
This component is the responsibility of the Customs
Division
5.1.9 Technical assistance for the mobile customs
unit
Visits to other countries to study similar experiences, in
respect of internal supervision of staff to guarantee
integrityTraineeships may form part of the
regular programmes of the institutions
which promote and implement themG/VAL/W/52/Add.2
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Activities Weeks
5.1.10 Technical assistance for the elaboration of a
proposal for private sector participation in customs
activities
Preparation of a comparative study of Latin American
experience in private sector participation in customsactivities, with a view to preparing a proposal for
Guatemala5 weeks (1 consultant)
5.1.11 Logistical support for the Customs Division
1 Programme coordinator
1 Training expert1 Head of valuation
1 Secretary
Stationery and office supplies
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