G/VAL/Q/GTM/2  
10 February  2022 
(22-1202) Page: 1/3 
Committee on Customs Valuation  Original:  Spanish  
 
  
NOTIFICATION UNDER ARTICLE  22 OF AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
RESPONSES FROM GUATEMALA TO QUESTIONS POSED BY THE UNITED STATES  
REGARDING DOCUMENT G/VAL/N/2/GTM/1  
GUATEMALA  
The following communication, dated 8 February  2022, is being circulated at the request of the 
delegation of Guatemala.  
 
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Please find attached the responses  to the questions in the required order.  
 
1.  Question 1(b) : Is the implem entation of specific measures for the valuation of lost or 
damaged goods  anticipated ? 
 
Response : This is not anticipated  since, in the event of lost or damaged goods, the importer 
may submit a claim to the insurance company or, failing that, to the supplier, with a view to 
the replac ement thereof . 
 
2.  Question 2 : RECAUCA A rticle 196 not only allow s the importer to request the inve rsion of 
Articles 5 and 6, but it also appears to allow the Customs Authority to decline the request . 
Could Guatemala confirm if the Customs Authority may decline  such a request ? If so, could 
Guatemala explain why the consent of the customs administration is required whe re the 
importer chooses to reverse the order of a pplication of the valuation methods in Articles  5 and 
6, given that Article 4 of the Customs Valuation Agreement (CVA)  itself does not provide that 
the importer 's choice be  subject to acceptance by the customs authorities?  
 
Response : 
Article 4 of the Agreement on Implementation of Article VII of the General Agreement on 
Tariffs and Trade 1994 (the Agreement) provides as follows : "except that, at the request of 
the importer, the order of application of Articles 5 and 6 shall be reversed."  
 
This Article gives the right of request to the importer, but this does not oblige the 
Customs  Service to give a positive response  to such a request.  
 
Our RECAUCA regional legal system gives the Customs Service the authority to assess whether 
or not the importer's request  is appropriate . 
 
3.  Question 3 : If Article 5. 2 were needed  for a certain  transaction, what provisions of 
Guatemala's law or of the RECAUCA would apply?  
 
Response : The following legal provisions , inter alia, can be applied:  
 
• Regional legislation : Central American Uniform Customs Code (CAUCA)  
o Article 6 . Customs Service  G/VAL/Q/GTM/2  
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  o Article 8 . Customs legal authority  
o Article 9 . Customs control  
o Article 12 . Customs powers  
• Central American Uniform Customs Code Regulations (RECAUCA)  
o Article 5 . General functions and powers  
o Article 8 . Type of control  
o Article 23 . Competence of inspection  bodies  
o Article 24 . Powers of inspection  bodies  
o Article 27 . Inspection  proceedings  
o Article 28 . Verification and investigation proceedings  
o Article 29 . Scope of verification and investigation proceedings  
o Article 30 . Collection of information  
o Article 31. Form of proceedings  
o Article 36 . Initiation of inspection  proceedings  
o Article 37 . Location  of inspection  proceedings  
o Article 39 . Conduct of proceedings  
o Articles 40 to 49  
• Agreement on Implementation of Article VII of the General Agreement on Tariffs 
and Trade  1994 
o Article 17  
o Paragraph 6 of Annex III  to the Agreement  
• In addition,  the rules contained in Decree No. 6-91 of the National C ongress (Tax Code) 
shall be used ; 
 
• As well as internal procedures . 
 
4.  Question 4 : If Article 6. 2 were needed  for a certain  transaction, what provisions of 
Guatemala's law or of the RECAUCA would apply?  
 
Response : The following legal provisions , inter alia,  can be applied:  
 
Our regional legislation provides for these aspects in the following laws:  
 
• Central American Uniform Customs Code (CAUCA)  
o Article 6 . Customs Service  
o Article 8 . Customs legal authority  
o Article 9 . Customs control  
o Article 12 . Customs powers  
o Article 16 . Exchange of i nformation  
o Article 17 . Mutual recognition.  
 
• Central American Uniform Customs Code Regulations (RECAUCA)  
o Article 5 . General functions and powers  
o Article 8 . Type of control  
o Article 22 . Exchange of i nformation  
o Article 23 . Competence of inspection  bodies  
o Article 24 . Powers of inspection  bodies  
o Article 2 7. Inspection proceedings  
o Article 28 . Verification and investigation proceedings  
o Article 29 . Scope of verification and investigation proceedings  
o Article 30 . Collection of information  
o Article 31 . Form of proceedings  
o Article 36 . Initiation of inspection  proceedings  
o Article 37 . Location  of inspection  proceedings  
o Article 39 . Conduct of proceedings  
o Articles 40 to 49  
 G/VAL/Q/GTM/2  
- 3 - 
  • Agreement on Implementation of Article VII of the General A greement on Tariffs 
and Trade  1994 
o Article 17  
o Paragraph 6 of Annex III  to the Agreement  
 
• In addition , the rules contained in Decree No. 6-91 of the National Congress (Tax Code) 
shall be used ; 
 
• As well as internal procedures.  
 
5.  Question 6 : RECAUCA A rticle 189 allows the Customs Authority to use " normally  applicable 
rates " in transactions that have no charge for the cost of transport ation, loading, unloading, 
handling or insurance . How are the normally applicable rates determined?  
 
Response : 
These are determined according to the study of tariffs that are normally applied by both 
transport and insurance companies registered with the Customs Service for the movement of 
goods of the same class or kind.  
 
6.  Question 11(b) : Please provide a link to, or the text  of, the resolution refer enced in this 
response.  
Response : 
In this case, a link or text cannot be provided since there is no general resolution  regarding  
the posting of the guarantee . In each specific case, the document issued by the 
Customs  Service explains to the interested party the interpre tation and application of the 
specific legal texts on the guarantee (requirements, inter alia ; form and tim e frame  of the 
guarantee) , in accordance with  Articles 52 and 53 of the CAUCA and Article  54 of the 
National  Customs Law (Decree No. 14-2013 of the National Congress of Guatemala ). 
 
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