Discusses requirements for products entering the country/economy temporarily including information on warranty and non-warranty items entering the country/economy for repair.
Last Published: 8/26/2019

Guatemala’s 1989 drawback and export promotion law allows duty and tax-free entry of raw materials, intermediate products, packaging and labels used in the production or assembly of merchandise exported to markets outside of Central America. Some exporters, however, complain that the local tax administration, SAT, asks for payments to process these drawback refunds.

Drawback law, also known as “Ley de Maquilas”:
http://www.sice.oas.org/investment/NatLeg/GTM/ActExportMaquila_s.pdf

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.