G/VAL/N/2/GTM/1  
 
21 June 2021  
(21-5031) Page: 1/5 
Committee on Customs Valuation  Original: Spanish  
 
  
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECKLIST OF ISSUES  
GUATEMALA  
The following communication, dated 27 May 2021, is being circulated at the request of the delegation 
of Guatemala . 
 
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1. Questions concerning Article 1 : 
(a) Sales between related persons : 
(i) Are sales between related persons subject to special provisions ? 
No. 
 
(ii) Is the fact of intercompany prices prima facie  considered as grounds for 
regarding the respective prices as being influenced ? 
No. Under Article 204 of the Implementing Regulations for the Central American Uniform 
Customs Code (RECAUCA) , the importer may be  asked  to provide information, 
documents and other evidence proving that the declared value represents the amount 
actually paid or payable  for the imported goods, where the Customs Service has reason 
to doubt the truth or accuracy of the particulars or doc uments produced . 
 
Furthermore, under Article  205 of the same legal instrument, an administrative 
procedure may be initiated where there are doubts regarding  value, with time frames 
granted for the receipt of  evidence from the importer . 
 
(iii) What is the p rovision for giving the communication of the afore -mentioned 
grounds in writing if the importer so requests? (Article  1.2(a))  
Outside the clearance  context , and during the administrative process that generated a 
reasonable doubt, a decision  may be notified communicating the Customs Service's 
reasons for believing that the relationship has influenced the price . A period of 10 days 
is provided as a measure to en hance decision -making regulated by  Article 626 of the 
RECAUCA . 
 
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  (iv) How has Article 1.2(b) been implemented?  
Bearing in mind  that it falls to the importer to demonstrate that the declared value 
approximates to  some of the prices or values indicated in A rticle 1(b) of the Agreement, 
Article 205 of the RECAUCA describes the procedures applied by the Customs Authority 
where it has reason to doubt the truth or accuracy of the information submitted by the 
importer  in relation to the value of the imported good s. The same Article explains that 
the importer has the opportunity to provide,  within the corresponding time frames , 
proof that the relationship has not influenced the price . 
 
(b) Price of lost or damaged goods : 
Are there any special provisions or practical arrangements concerning the valuation 
of lost or damaged goods ? 
There are currently  no such regulations in Guatemala . In the valuation of goods that arrive in 
the country in a damaged state, no depreciation of the transaction value regulated by Article 
1 is considered . 
 
2. How has the provision of Article  4 to allow the importer an option to reverse the 
order of application of Articles  5 and 6 been implemented?  
Pursuant to Article  196 of the  RECAUCA , the importer is required to submit a request to the Customs 
Authority in writing, stating the reasons for requesting the reverse application of the valuation 
methods, within the 10 days following the date on which the Customs Authority notifies the impor ter 
of its intention to apply Article 5 of the Agreement for the customs valuation of the goods .  
 
3. How has Article  5.2 been implemented ? 
To date , there have been no cases in which Article 5.2 has had to be implemented . 
 
4. How has Article  6.2 been implemented ? 
To date , there have been no cases in which Article 6.2 has had to be implemented ; because of this, 
we have no experience  of requesting other types of accounts  for the purposes of determining a 
computed value . 
 
5. Questions concerning Article  7: 
(a) What provisions have been made for making value determinations pursuant to 
Article  7? 
Guatemala has  no administrative provisions for the application of Article 7. However, in cases 
in which it has been applied, this has meant setting aside  the previo us methods used whe re 
there was no certainty as to value, i.e. whe re there was  reasonable doubt on the basis of the 
values previously accepted by the Customs Service in application of methods 2 and 3 of the 
Agreement. On this basis, other sources of inform ation have been used to substantiate the 
doubt regarding value . 
 
(b) What is the provision for informing the importer of the customs value determined 
under Article  7? 
Pursuant to Article  16 of the Agreement , and in accordance with Article 207 of the RECAUCA , 
the importer may request, within the three days following the date of notification of the 
customs value determined by the Customs Authority, an explanation regarding the method 
used as the basis for determ ining the customs value of the importer's goods.  The Customs 
Authority shall respond within the 10 days following the date of receipt of the request . G/VAL/N/2/GTM/1  
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  (c) Are the prohibitions found in Article  7.2 delineated ? 
The method referred to in Article 7 is, however,  one that is applied infrequently; when applying 
the method, consideration is given to the prohibitions described in Article 7.2 of the Agreement 
on the basis of data available in the database . 
 
6. How have the options found in Article  8.2 been handled? In the case of f.o.b. 
application, are ex -factory prices also accepted ? 
The customs value is made up of the value of the goods (transaction value ) plus the additional 
elements listed in Article 8 of the Agreement , regardless of the incoterm under which the sale and 
purchase has been agreed . 
 
Accordingly, Article 188 of the RECAUCA establishes that t he cost of transporting the imported goods  
forms part of the customs value. The costs incurred in the exporting country are therefore taken 
into account  when calculating the customs value . 
 
7. Where is the rate of exchange published, as required by Article  9.1? 
According to Article  200 of the  RECAUCA, currencies are converted at the exchange rate that is 
supplied by the Central Bank  - in Guatemala's case, the Bank of Guatemala – and in effect on the 
date of acceptance of the goods declaration . 
 
8. What steps have been taken to ensure confidentiality, as required by Article  10? 
The Customs Service protects the information provided by the importer  as evidence used to verify 
the value of its goods . Such information is therefore not considered publicly available.  
 
Article  44 of the Organic Law of the  Tax Administration Supervisory Authority , Decree No.  1-98 of 
the Congress of the Republic  of Guatemala, provides for confidentiality . 
 
The members of the Board , the head of the Supervisory Authority, managers and  other officials and 
employees of the Tax Administration Supervisory Authority  (SAT) and any other person providing 
their services  to the SAT , including advisers , are not permitted to disclose or provide any information 
or documents known to them that must, under the Political Constitution of the Republic of 
Guatemala, the Tax Code or other laws, remain secret or confidential . 
 
Furtherm ore, Article  167 of the  RECAUCA estab lishes  "security measures" under which  IT systems 
must ensure the privacy, confidentiality, non -repudiability  and integrity of data and documents that 
are transmitted and stored, as well as the authenticity of the entity issuing them and of users of the 
Customs Service's IT systems . 
 
9. Questions concerning Article  11: 
(a) What rights of appeal are open to the im porter or any other person ? 
The importer  or any other person to whom final rulings or decisions of the Customs Authority 
on taxes or penalties are addressed may file appeals for revision with the higher authority of 
the Customs Servic e, as set out in Artic le 623 of the RECAUCA . Appeals for revision may also 
be filed in respect of rulings or decisions issued by the Customs Authority  that prejudice the 
party to whom the ruling is  addressed, in relation to the regimes, formalities, operations and 
procedures re gulated by the Central American Uniform Customs Code and the RECAUCA, in 
accordance with Article 51 of the National Customs Law, Decree No. 14-2013 of the Congress 
of the Republic of Guatemala . 
 
Appeals may be filed against final rulings or decisions of th e higher authority of the Customs 
Service assessing taxes or penalties, or which prejudice the party to whom they are addressed, 
in accordance with Article 625 of the RECAUC A. 
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  (b) How is he to be informed of his right to further appeal ? 
All aspects related to the importer's right to file an appeal in respect of decisions issued by 
the Customs Authority or the higher authority of the Customs Service are regulated by Article 
127 of the CAUCA, as well as by Articles 623 to 625 of the RECAUCA . 
 
10. Provide information on the publication, as required by Article  12, of : 
(a) (i) the relevant national laws ; 
(ii) the regulations concerning the application of the Agreement ; 
(iii) the judicial decision and administrative rulings of general applicatio n relating 
to the Agreement ; 
(iv) general or specific laws being referred to in the rules of implementation or 
application.  
In accordance with Articles  179 and 180 of the Political Constitution of the Republic of 
Guatemala, which establish that laws must b e published in the Official Journal , Diario de 
Centro América , laws will enter into force throughout the national territory eight days after 
being published  in full . All laws, regulations and administrative rulings are therefore published  
in the  Diario de Centro América . 
 
All information relating to laws and regulations is published on the website of the Tax 
Administration Supervisory Authority , of which the Customs Directorate forms part, at: 
http://portal.sat.gob.gt/index.php/leyes.html   
 
(b) Is the publication of further rules anticipated?  Which topics would they cover ? 
The publication of other rules related to the Agreement is not anticipated, since the CAUCA 
and RECAUCA provide for the determination of the customs value of goods . 
 
11. Questions concerning Article  13: 
(a) How is the obligation of Article  13 (last sentence) being dealt with in the respective 
legislation ? 
Pursuant to Articles  202 and 203 of the  RECAUCA, the importer may request the release or 
clearance of its goods from customs by posting a security covering  the total amount of taxe s. 
 
The security may take the form of a deposit, surety or any other means specified by the 
Customs Service covering the diff erence in relation to the amount of import taxes , as regulated 
under Articles 52 and 53 of the CAUC A. 
 
(b) Have additional explanations been laid down ? 
The resolution issued by the Customs Service granting authorization to post a security sets 
out the form s to be taken and requirements to be met by such a security prior to being 
accepted and the relevant goods being released.  
 
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  12. Questions concerning Article  16: 
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined ? 
Yes. Pursuant to Article  207 of the  RECAUCA, the authority must provide an explanation 
regarding the method used as the basis for determining the customs value of the  goods , within 
the three days following the receipt of a request for an explanation from the importer .  
 
(b) Are there any further regulations concerning an above -mentioned request ? 
No. There are no further provisions . 
 
13. How have the Interpretative Note s of the Agreement been included ? 
In practice, they are used when conducting the reasonable doubt analysis, in accordance with the 
relevant Article, as indicated in Article 14 of the Valuation Agreement . 
 
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented ? 
 
In Guatemala,  there have been no cases in which the invoice specifies  interest charges under a 
financing arrangement entered into by the buyer and relating to the purch ase of imported good s. 
However , according to Article 190 of the RECAUCA, charges for interest under a financing 
arrangement entered into by the buyer and related to the purchase of imported goods shall not be 
included in the customs value, provided that the circumstances set out in that Article exist . 
 
15. For those countries applying paragraph  2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have the provisions of this 
paragraph been implemented ? 
 
In Guatemala, in order to determine the customs value of software when , in the import invoice , the 
value of the carrier medi um is not separated from the value of the software, the Customs Service 
takes as the customs value the value entered i n the invoice . 
 
However , in cases where the value of the carrier medium is distinguished from that of the data or 
instructions (software), the customs value is determined on the basis of the value of the carrier 
medium itself, in accordance with Decision 4 .1 on the valuation of carrier media bearing software 
for data processing equipment . 
 
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