Guatemala: Merchandise at Ports Under Tax Scrutiny

Port authorities have to provide information to the Superintendency of Tax Administration regarding the goods and containers in their custody.

Wednesday, February 4, 2009

The Superintendency of Tax Administration (SAT ) of Guatemala has issued a number of provisions establishing the data that must be provided - and kept up to date - by electronic transmission.

"Reports on goods included in import operations must detail the vessel name and voyage number, carrier name, date of discharge or receipt into temporary storage, container number, number of the form for temporary admission of loading equipment, name of consignee, description of goods, and total weight of cargo, among other data. "

"For goods in export operations reports must provide the goods declaration number, name of exporter, description of goods, number of packages declared, weight, number of declared packages, and the container number."

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