By Governmental Accord administrative customs offenses punishable by a fine, and their cumulative effects, will be exempted until September 15, 2012.
The Governmental Accord 121-2012 from the Ministry of Finance states that it has “agreed to waive, for a term expiring on June 15, 2012, up to one hundred percent (100%) of fines to any individual or legal person incurred in some of the administrative customs offenses punishable by a fine established by the National Customs Law contained in Book III of Decree No. 10-2012 of the Congress.”
The American Guatemalan Chamber of Commerce noted that the implementation of the Act without the respective regulations is confusing, taking away transparency in the system and increasing costs.
The Guatemalan Chamber of Commerce (AmCham) has requested that the Government suspend the Customs Act, which was included in the recently approved tax reform.
By executive decree, the government of Guatemala is exempting businesses and individuals from paying fines for customs offenses between March 19th and June 15th, 2012.
In the stipulated period, the Ministry of Finance will exempt any person or legal entity who commits any of the administrative customs offenses punishable by a fine established by the National Customs Act, under Government Agreement No. 51-2012.