G/TFA/N/GTM/3  
5 February  2020 
(20-0902) Page: 1/3 
Committee on Trade Facilitation  Original:  Spanish  
 
  
NOTIFICATION UNDER A RTICLES 10.4.3, 10.6 .2 AND 12.2.2  
OF THE TRADE FACILIT ATION AGREEMENT  
COMMUNICATION FROM G UATEMALA  
The following communication , dated 4 February 2 020, is being  circul ated at the request of the 
delegation of Guatemala for Members' information . 
 
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Guatemala hereby makes the following notification on implementation in accordance with 
Articles  10.4, 10.6 and 12.2 of the Trade Facilitation Agreement  (WT/L/931).  
 
Article 10. 4.3 
 
Guatemala has a "single window for exports " (VUPE), which has developed in the form of a public 
and private sector initiative in  response to the significant  increase  in exports , with the aim of 
establish ing a mechanism to  facilitate implementation of the procedures and formalities that are the 
basis for all exports to different destinations world wide. 
 
VUPE has thus become the mechanism  for centralizing, streamlining  and simplifying export 
formalities , thereby contributing  to boosting exports, as part of a n approach aimed at constantly 
improving performance . 
 
VUPE  was established in September 1 986, with the entry into force of Decision  No. 790-86, under 
the responsibility of the Ministry  of Economic  Affairs . In 1998, the Ministry of Eco nomic  Affairs , 
through Decision No. 575-98, delegated the administration of VUPE to the Guatemalan Exporters  
Association (AGEXPORT), which is responsib le for it and for the implementation  of the electronic 
export authorization system (SEADEX).  
 
The VUPE system comprise s seven government entities, three private sector  entities  and also the 
National Port Commi ssion (CPN) . VUPE is available  24 hours per day, 365 days per year . One of the 
best examples of efficiency  is the DEPREX  export licence declaration, which  involves only the time 
taken by the use r to input the information, with transmission taking place in a matter of seconds . 
Currently 96 % of transactions are carried out  remotely  from exporters'  offices, thereby avoiding 
unnecessary movement and saving time and expend iture on transport and intermediaries . 
 
The " single window for exports" (VUPE ) can be accessed at the following web address : 
http://vupe.export.com.gt . 
 
Article  10.6.2 
 
The use of customs brokers  is mandatory for certain customs regimes . 
 
Customs brokers  are the natural persons  authorized by the Customs Service  to act habitually on 
behalf of third parties  in customs formalities , regimes  and operations . 
 
The customs broker  is the legal representa tive of his principal  for the purposes of the actions and 
notifications emanating from customs clearance and related procedures . The customs broker  shall, 
together with the declarant, be jointly and severally liable to the tax autho rities for the payment of G/TFA/N/GTM/3  
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  the customs taxes arising from the formalities, regimes or operations in which he may participate 
and for the payment of the corresponding differences, interest, fines, surcharges and adjustments.  
 
The goods declaration transmitte d electronically  by a customs broker  is deemed to have been made  
with the consent  of the owner  or of the party with the freedom to dispose of the goods . Moreover, 
electronic  transmission is tied to the customs broker  on an optional basis.  
 
In order to be authorized as a customs broker , the Guatemalan Customs  Service has established a 
procedure enabling natural persons  who meet the requirements to obtain authorization  to act as a 
customs  broker . These requirements are as follows:  
 
(a) Submission  of an application by the interested party, which must include the following : 
(1) personal identity document ; (2) university degree in the  field of customs ; or degree 
in another area of study  plus at least two years' accredited experience  in the field of 
customs . 
(b) Further to meeting the legal requirements , the applicant undergo es a psychometric test. 
(c) If the applicant passes the psychometric test, he/she then takes a proficiency 
examination  prepared  by the Customs Service  through an examining  board comprising 
three Customs Service officers, each  specializing  in one of the following  areas : (1) trade 
classification,  tariff classification and rules of origin ; (2) customs valuation of goods ; and 
(3) customs legislation and procedures . The pass mark for the proficiency examination  is 
a minimum of 70% of correct ans wers for each test  in the three aforementioned areas . 
(d) Once the applicant has passed the proficiency  examination, the Customs Service issues 
a decision authorizing him/her  to act as a customs broker , for the purposes of which the 
applicant must lodge a security, which is followed by accreditation  in the Customs  Service  
computer system, with  the transmission of goods declaration s by means  of a digital  
signature.  
The above requirements  are regulated in Articles  5, 6, 18, 19, 22 and 23 of the Central American 
Uniform Customs Code ( CAUCA ) and Articles 76-82, 84  and 87-90 of the Central American Uniform 
Customs Code Regulations ( RECAUCA ). The aforementioned  provisions  constitute  the basic customs 
legislation  governing customs operations . On that basis, the Guatemalan Customs Service has 
published on its website the procedures that regulate the authorization process, duties and 
obligations fo r custo ms brokers , as follows:  
 
PR-IAD/DNO -AR-01 Procedure  relating to  authorization and registration of auxiliaries in the 
public customs service  
PR-IAD/DNO -AR-02 Procedure  relating to  administra tion and auxiliar ies in the public customs 
service  
PR-IAD/DNO -AR-03 Procedure  for digital certification formalities for auxiliar ies in the public 
customs service  
PR-IAD/DNO -AR-04 Procedure  for the registration of assistants or employees of auxiliaries in 
the public customs service  vis-à-vis the Tax Administr ation Supervisory 
Authority (SAT) and  parameters for registration  
PR-IAD/DNO -DE-01 Procedure  for the entry of goods into the national territory  
PR-IAD/DNO -DE-02 Procedure  for the exit of goods from the national territory  
PR-IAD/DNO -DE-03 Immediate inspection  of goods  
PR-IAD/DNO -DE-05 Procedure  for the entry of goods into bond storage facilities  and customs 
warehouses  
PR-IAD/DNO -DE-06 Procedure s for the exit of goods from bond storage facilities  and customs 
warehouses  
 
The above procedures, which are included in the handbook of procedures of the SAT Customs 
Department, can be consulted at the following  web address : 
https://portal.sat.gob.gt/portal/manual -de-procedimientos -de-la-intendencia -de-aduanas . 
 G/TFA/N/GTM/3  
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  Article 12. 2.2 
 
Details of contact points : 
 
• Primary : 
Mr Edwin Curtidor Juárez, Head of Customs Department , Customs Intelligenc e Department , 
email  eocurtid@sat.gob.gt , tel.: (+502) 2329 -7070 ext . 1334.  
 
• Secondary : 
Ms Carla Rosaura Mejía Navas, Head of Customs Unit , Customs Intelligence Department, email  
crmejian@sat.gob.gt , tel.: (+502) 23297070 ext . 1317.  
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