Market Reports/Tariffs
Textiles, Apparel, Footwear and Travel Goods


Import Tariffs
Market Information

Last updated on 08/25/2017

If you have any questions about the following information, please contact Richard Stetson at the U.S. Department of Commerce- Office of Textiles and Apparel at 202-482-3400 or click here for e-mail access.

**The following information is provided only as a guide and should be confirmed with the proper authorities before embarking on any export activities.**

Import Tariffs - Guatemala
The United States, Honduras, Costa Rica, El Salvador, Guatemala, Nicaragua, and the Dominican Republic are partners in the U.S - Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), which allows for increased opportunities for U.S. textile and apparel trade and business in the CAFTA-DR region. For example, qualifying U.S. textile and apparel products enter the CAFTA region duty free. For more information on benefits provided under the this agreement, see the CAFTA-DR in the FTA section.

U.S. exports that do not qualify under the CAFTA-DR will be subject to non-preferential treatment as outlined below.

Guatemala is a member of the Central American Common Market (CACM). Member countries of CACM (Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua) apply a common external tariff (CET) for products manufactured and imported from outside of the CACM. However, each CACM member is allowed to determine any product exceptions. Textile and apparel products are generally exceptions. For more information on this and other agreements, see the Organization of American States (OAS) website.

All import duties are ad valorem applied to the c.i.f. (cost, insurance and freight) value of goods.

Guatemala Tariffs (percent ad valorem) on Textiles, Apparel, Footwear and Travel Goods
HS Chapter/Subheading
Tariff Rate Range (%)
- silk
0 - 5
- wool
5105- 5110
0 - 5
- cotton
- other vegetable fiber
- man - made fiber
0 - 5
Woven Fabric
- silk
- wool
- cotton
0 - 10
- other vegetable fiber
5 - 10
- man - made fiber
0 - 10
Knit Fabric
0 - 10
Non Woven Fabric
Industrial Fabric
0 - 10
0 - 15
Home Furnishings
including: bed, bath, kitchen linens, etc.
0 - 15


Travel Goods



0 - 15


More detailed tariff information may be obtained from the Superintendencia de Administración Tributaria - SAT website, or go directly to Consultar Arancel Integrado. See also the Central America regional tariff schedule on the Secretaría de Integración Económica Centroamericana (SIECA) website or the Current Situation of Schedules of Members on the World Trade Organization website.

Additional Import Taxes and Fees--A 12-percent value-added tax, also known as impuesto al valor agregado (IVA), is assessed on the sum of the ad valorem duty and CIF value of imported products, and is collected at the port of entry.

Temporary Entry/Samples--The temporary entry of products and display systems for participation in some trade events should be imported temporarily with the assistance of a customs broker. However, for trade shows, a facility is usually set up like a temporary FTZ waiving companies from paying duties and taxes for samples and demonstration products displayed at the booths. The trade-show sponsor can usually arrange for bringing in the products for display at the show duty free. Small quantities of product samples usually are entered without a problem.

If your product is primarily made in the U.S. of U.S. originating components it may qualify for duty-free entry into countries with which the U.S. has a free trade agreement (FTA). The U.S. currently has FTAs with the following countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, Singapore and South Korea. See the FTA Tariff Tool, to determine the duty-free status or reduced duties that apply to products eligible under these free trade agreements.

Additional resources for tariff information:

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Import Documentation/Procedures (Guatemala)

Inspections--Verification of the information provided in the declaration, and physical inspection of the goods to be imported takes place randomly. However, products susceptible to under-invoicing or wrong classification, as well as recidivistic importers, are subject to a more rigorous inspection. Among the products that are typically inspected more rigorously are white goods, tyres, second-hand clothes, textiles, electric household appliances, and products shipped jointly.

Import permits--The importing company must register with the Ministry of Agriculture and obtain an import permit before importing cotton (HS 5201.0000 and 5202) and Other vegetable textile fibers; paper yarn and woven fabrics of paper yarn (5303.1010 and 5310).

CAFTA-DR Certificate of Origin--For U.S. exports to receive the preferential tariff treatment provided by CAFTA-DR, the Guatemalan importer should present to the Guatemalan Customs authorities certification in support of the claim of preference. Although the ultimate responsibility for claiming preferential treatment lies with the Guatemalan importer, the U.S. supplier should be ready to provide to the importer assistance and cooperation in producing accurate and well documented claims for preferential treatment. The exporter, importer, or producer of the goods may produce the certification where the goods originate. A sample CAFTA-DR certification of origin and an unofficial English translation of the instructions for filling out the CAFTA-DR certificate of origin is available on the Export.Gov website.


For more information on local customs rules and regulations:
Superintendencia de Administración Tributaria – SAT (Superintendence of Tax Administration)

For information on common export documents, such as transportation documents, export compliance documents, certificates of origin, certificates for shipments of specific goods, temporary shipment documents, and other export-related documents, see the webpage on Common Export Documents.

For country-specific information on import procedures and documentation requirements, see the
Country Commercial Guides (CCG) on the website.

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Import Restrictions (Guatemala)
No information is currently available on any bans, quotas, or other restrictions.
U.S. Export Restrictions:

The Office of Foreign Assets Control (OFAC) in the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorists, and international narcotics traffickers and their agents in accordance with U.S. foreign policy and national security goals. The OFAC website includes summaries of sanctions programs for various countries and the “Specially Designated Nationals and Blocked Persons” (SDNs) list of entities and individuals with whom U.S. persons may not conduct business and whose property must be blocked if under the control of a U.S. person.

The Bureau of Industry and Security (BIS) in the U.S. Department of Commerce is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of most commercial items. BIS maintains the Denied Persons List, which consists of individuals, and companies that have been denied export and re-export privileges by BIS, and the Entity List, which consists of foreign end users who pose an unacceptable risk of diverting U.S. exports and the technology they contain to alternate destinations for the development of weapons of mass destruction
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Standards - Guatemala
No specific information is available.

Local standards organization and other resources:

The National Center for Standards and Certification Information (NCSCI) at the National Institute of Standards and Technology (NIST) in the U.S. Department of Commerce provides information on U.S. and foreign standards, technical regulations, and conformity assessment procedures for non-agricultural products. NCSCI staff responds to requests for information by identifying relevant standards and regulations, and by referral to the appropriate standards-developers or private-sector organizations. Under copyright restrictions, NCSCI cannot provide copies of standards, but NCSCI does provide sources for accessing standards.

Notify U.S. - Member countries of the World Trade Organization (WTO) are required under the Agreement on Technical Barriers to Trade (TBT Agreement) to report to the WTO all proposed technical regulations that could affect trade with other Member countries. Notify U.S. is a free, web-based e-mail subscription service that offers U.S. companies an opportunity to review and comment on proposed foreign technical regulations that may affect their access to international markets.

Additional resources:

Examples of voluntary formaldehyde labeling programs

American Apparel and Footwear Association's Restricted Substances List

American National Standards Institute (ANSI)

ASTM International

International Organization for Standardization (ISO)

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Labeling - Guatemala

Apparel and Home Textiles
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica and Panama have adopted the Central American Technical Regulation (RTCA) 59.01.08:12 for the Labelling Requirements of Textiles and Textile Products. Under this mandatory standard, apparel and home textiles must have a permanent label, in Spanish, with the following information:

  • Fiber content
  • Size or dimensions
  • Care instructions
  • Country of origin
  • Name of manufacturer, distributor or importer (based in the region)
Costa Rica, Honduras, El Salvador, Nicaragua and Guatemala have adopted the Central American Technical Regulation (RTCA) 61.01.03:12 Footwear and Parts: Labeling Requirement. The regulation requires that footwear be labeled in Spanish with the following information:
  • material used on the parts of footwear
  • name and address of manufacturer or distributor for domestic products
  • name and address of importer or distributor for imported products
  • country of origin
  • size of the footwear
The label information must be placed on at least one shoe of each pair. Material used of the component parts can be expressed by text, pictograms or both.

See the Secretariat for Economic Integration (SIECA) website for more information on the RTCAs developed by the members of the Central American Integration System (SICA) -- Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama.

For more information on Guatemalan labeling requirements, see the Comision Guatemalteca de Normas - COGUANOR.

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Market Information - Guatemala

No specific information is available.

U.S. companies may contact the U.S. Commercial Service for information and personalized counseling at every step of the exporting process. Find a U.S. Export Assistance Centers near you.

For information on protecting trademarks, designs, patents and copyrights, see the STOPFAKES.GOV website. STOPFAKES.GOV is dedicated to helping U.S. companies protect their innovations and safely market their products at home and overseas. Find guidance and resources on how to register your company's intellectual property and protect it from counterfeiting and piracy. Also find IPR toolkits for select countries, as well as other country-specific information.

For information on selling to foreign governments, see the Global Procurement Opportunities website.

Other sources for market information and data:

OTEXA Export Market Report (U.S. export data for textiles, apparel, footwear and travel goods)

U.S. Department of Agriculture, Foreign Agricultural Service

U.S. Department of State - U.S. Embassies, Consulates, and Diplomatic Missions

U.S. Office of the Trade Representative

Local Industry and Trade Associations

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