Guatemala import calculator (DAI + VAT)
Estimate the total landed cost of importing into Guatemala: CIF, DAI tariff, 12% VAT, plus broker and warehouse fees. This is an educational estimate: confirm the exact HS code and exchange rate with your broker and SAT.
With FOB USD 5,000 + freight USD 400 + insurance USD 50, FX 7.75 (example rate), 15% DAI, and fees Q800 + Q300 + Q200:
- CIF: USD 5,450 ≈ Q42,237.50
- DAI (15%): Q6,335.63
- VAT 12%: Q5,828.78
- Operating fees: Q1,300
- Landed cost: Q55,701.90 (~+31.9% over CIF)
Formulas: CIF = FOB + freight + insurance · DAI = CIF×rate · VAT = (CIF+DAI)×12%.
How much does it cost by FOB amount? (quick reference)
Indicative scenario: freight + insurance ≈ 10% of FOB, 15% DAI (general category), fixed operating fees Q1,300, example FX 7.75. Adjust every input in the calculator with your real figures.
| FOB (USD) | CIF approx. (GTQ) | Landed cost (GTQ) | Load over CIF |
|---|---|---|---|
| 1,000 | Q8,525.00 | Q12,280.20 | +44.0% |
| 3,000 | Q25,575.00 | Q34,240.60 | +33.9% |
| 5,000 | Q42,237.50 | Q55,701.90 | +31.9% |
| 10,000 | Q85,250.00 | Q111,102.00 | +30.3% |
The percentage load drops as FOB grows because the fixed operating fees (Q1,300 here) dilute across larger shipments. DAI and VAT, on the other hand, scale with CIF.
Key formulas
CIF = FOB value + International freight + Cargo insurance
DAI = CIF value (in GTQ) × Product DAI rate
VAT = (CIF value + DAI) × 12%
Total = CIF + DAI + VAT + Broker fee + Warehouse + Other costs
FOB vs CIF
| Term | Meaning | Includes |
|---|---|---|
| FOB | Free On Board | Product price at origin port |
| CFR | Cost & Freight | FOB + international freight |
| CIF | Cost, Insurance & Freight | FOB + freight + insurance |
In Guatemala, both DAI and VAT are calculated on the CIF value in quetzales. Expensive freight or a weak GTQ exchange rate raises taxes immediately. Stress-test FX with the quetzales to USD converter.
Approximate DAI rates by category
Selector rates are working midpoints. Legal rates depend on the HS code and trade agreements (e.g. DR-CAFTA).
| Category (selector) | DAI rate in the tool | Typical range (indicative) |
|---|---|---|
| Electronics | 0% | 0–5% |
| Industrial machinery | 0% | 0–5% |
| Basic food | 5% | 0–5% |
| Vehicles | 10% | 1–15% |
| General / cosmetics / toys | 15% | ~15% |
| Textiles & clothing | 20% | 15–20% |
Confirm with SAT Guatemala or a licensed customs broker. Misclassification can change DAI more than expected. This page is not an official customs ruling.
Example 1: calculator defaults (15% DAI)
Same defaults as the form (general category):
| Item | Amount |
|---|---|
| FOB value | USD 5,000.00 |
| Freight | USD 400.00 |
| Insurance | USD 50.00 |
| CIF | USD 5,450.00 ≈ Q42,237.50 |
| DAI 15% | Q6,335.63 |
| VAT 12% | Q5,828.78 |
| Broker + warehouse + other | Q1,300.00 |
| Total landed cost | Q55,701.90 |
| Effective load over CIF | +31.88% |
Example 2: textiles at 20% DAI
Same CIF base, 20% DAI, broker Q1,200, warehouse Q500:
| Item | Amount |
|---|---|
| CIF (USD 5,450 @ example 7.75) | Q42,237.50 |
| DAI 20% | Q8,447.50 |
| VAT 12% | Q6,082.20 |
| Broker + warehouse | Q1,700.00 |
| Total landed cost | Q58,467.20 |
| Effective load over CIF | +38.42% |
Example 3: electronics at 0% DAI
Same base and default fees, 0% DAI:
| Item | Amount |
|---|---|
| CIF | Q42,237.50 |
| DAI 0% | Q0.00 |
| VAT 12% on CIF | Q5,068.50 |
| Operating fees | Q1,300.00 |
| Total landed cost | Q48,606.00 |
| Effective load over CIF | +15.08% |
Related tools
- Guatemala VAT calculator for domestic sales VAT
- ISR & VAT withholdings when invoicing withholding agents
- Sale price with margin & VAT to price after import
- Quetzales ↔ USD for FX scenarios
Tips to lower landed cost
- Compare freight quotes (sea is usually cheaper than air; 30–45 days typical)
- Consolidate shipments and validate the HS code
- Check whether a trade agreement cuts DAI for your origin
- Negotiate fixed broker fees if you import often
Quick business rule: if landed cost is under 60–70% of local market price for a comparable product, there may be room for margin and selling costs. Always simulate with your real FX and DAI.
Regulation (indicative)
- SAT: DAI, VAT, and DUA liquidation
- Ministry of Economy: trade agreements
- MAGA: food/plant/animal controls
Disclaimer
Figures are estimates using rates and FX you enter. They are not customs, tax, or legal advice. Confirm classification, exemptions, and official liquidation with a licensed broker and SAT before shipping or paying duties.
Frequently asked questions
With calculator defaults (FOB USD 5,000 + freight 400 + insurance 50, FX 7.75, 15% DAI and Q1,300 fees) CIF is Q42,237.50, DAI Q6,335.63, VAT Q5,828.78 and landed cost ~Q55,701.90. Change category or DAI for your product.
CIF (Cost, Insurance and Freight) is the value at entry: FOB + international freight + cargo insurance. DAI and VAT are calculated on this CIF in quetzales.
Import VAT is 12% on (CIF + DAI). Default example: (Q42,237.50 + Q6,335.63) × 12% = Q5,828.78.
DAI (import tariff) is calculated on CIF in quetzales. The tool uses category reference rates (electronics 0%, food 5%, general 15%, textiles 20%); the legal rate depends on HS code and trade agreements. Confirm with SAT or a licensed broker.
No. They are estimates using the FX and DAI rate you enter. They do not replace a customs ruling or SAT liquidation. Verify classification and exemptions before shipping or paying duties.