Guatemala import duty calculator (DAI + VAT)
Import duties in Guatemala are the taxes paid by any merchandise entering the country: mainly the Import Tariff Rights (DAI), which range from 0% to 15% depending on the product, plus 12% VAT calculated on the CIF value plus the DAI. This calculator estimates the total cost in quetzales of your imports so you know what you will pay before shipping.
With a CIF of USD 1,000 (electronics, 0% DAI) and an exchange rate of Q7.62:
- CIF in quetzales: Q7,620
- DAI (0%): Q0
- VAT (12%): Q914.40
- Estimated total cost: Q8,534.40 (≈ USD 1,120)
Same invoice at 15% DAI (general category) → total Q9,814.56 (DAI Q1,143.00 + VAT Q1,051.56).
Formula: VAT = (CIF + DAI) × 12% = 7,620 × 12% = Q914.40 (electronics).
Formula
CIF in quetzales = CIF in USD × Exchange rate
DAI = CIF in quetzales × DAI rate (0% to 15% by category)
VAT = (CIF in quetzales + DAI + special taxes) × 12%
Total cost = CIF + DAI + VAT + special taxes
The CIF value (Cost, Insurance and Freight) is the cost of the goods plus international freight and cargo insurance — the real value of your invoice delivered at the Guatemalan port.
Step-by-step example (defaults)
- CIF in USD: USD 1,000 (merchandise + freight + insurance)
- Exchange rate: Q7.62 per dollar → CIF in quetzales = 1,000 × 7.62 = Q7,620
- Category: electronics → 0% DAI → DAI = Q7,620 × 0% = Q0
- VAT: (Q7,620 + Q0) × 12% = Q914.40
- Total cost: Q7,620 + Q0 + Q914.40 = Q8,534.40
Scenario table (same logic as the engine)
| CIF (USD) | Category / DAI | CIF (GTQ) | DAI | VAT 12% | Total cost (GTQ) |
|---|---|---|---|---|---|
| 1,000 | Electronics / 0% | Q7,620 | Q0 | Q914.40 | Q8,534.40 |
| 1,000 | General / 15% | Q7,620 | Q1,143.00 | Q1,051.56 | Q9,814.56 |
| 5,000 | Electronics / 0% | Q38,100 | Q0 | Q4,572 | Q42,672 |
| 5,000 | General / 15% | Q38,100 | Q5,715.00 | Q5,257.80 | Q49,072.80 |
Table FX: Q7.62, illustrative for the example. When available, the engine uses the Bank of Guatemala (Banguat) daily reference inside the calculator.
Default breakdown (USD 1,000 @ Q7.62)
| Line item | Electronics (0% DAI) | General (15% DAI) |
|---|---|---|
| CIF in GTQ | Q7,620 | Q7,620 |
| DAI | Q0 | Q1,143.00 |
| VAT base (CIF + DAI) | Q7,620 | Q8,763.00 |
| VAT 12% | Q914.40 | Q1,051.56 |
| Total duties | Q914.40 | Q2,194.56 |
| Total clearance cost | Q8,534.40 | Q9,814.56 |
| Effective rate on CIF | 12.0% | 28.8% |
Reference DAI rates by category
| Category | Indicative DAI | Notes |
|---|---|---|
| Electronics / machinery | 0% | Often preferential under DR-CAFTA or duty-free origin |
| Processed food / cosmetics / vehicles | ~10% | Depends on the exact HS heading |
| Clothing, textiles, furniture, alcohol, general | ~15% | No tariff preference |
| Tobacco, alcohol, fuels | DAI + special tax | Special tax is added before VAT |
How to read the result
The calculator shows the real clearance cost of your goods, not the purchase price. Compare that number to your resale price or budget.
- 0% DAI: typical for electronics, industrial machinery, and preferential FTA goods such as DR-CAFTA.
- 5–10% DAI: processed food and some inputs, by heading.
- 15% DAI: general merchandise without preference.
- Special taxes: tobacco, alcohol, and fuels, on top of VAT.
Real imports also add customs broker fees (roughly Q500–Q2,000), storage, DUA, and inland transport; this tool focuses on the tax slice. For full landed cost with freight, insurance, and warehouse fees, use the Guatemala import calculator.
Category DAI rates are indicative. The legal rate depends on the HS code, origin, and active trade agreements. Confirm classification and official liquidation with an authorized customs broker or SAT before shipping or paying. Educational estimate — not an official liquidation.
FAQ
At Q7.62 FX and electronics (0% DAI): CIF Q7,620 + VAT Q914.40 = Q8,534.40 total. If the heading falls in the general 15% DAI bucket, the total rises to Q9,814.56 (DAI Q1,143.00 + VAT Q1,051.56). Change DAI and FX in the calculator for your case.
They are taxes charged on imported goods: Import Tariff Rights (DAI), ranging from 0% to 15% depending on the product, plus 12% VAT on the CIF value plus the DAI.
CIF stands for Cost, Insurance, and Freight. It is the total value of goods delivered to the destination port, including product cost, transport insurance, and sea or air freight.
Import VAT is 12%. It is calculated on the CIF value plus import duties (DAI) and any applicable specific taxes. Example: CIF Q7,620 + DAI Q0 → VAT = Q7,620 × 12% = Q914.40.
Some products have 0% duty under free trade agreements (FTAs) like DR-CAFTA with the United States. Electronics and industrial machinery generally have 0% DAI rates.
Add CIF value + DAI (0–15% of CIF) + special taxes (if applicable) + VAT (12% on CIF + DAI + specials). The calculator does this automatically with the exchange rate you enter. For FOB + freight + insurance + broker fees, also use the imports calculator.
Related calculators
- Guatemala import calculator: full landed cost with freight, insurance, and broker fees
- Import car to Guatemala: specific costs of bringing a vehicle into the country
- Guatemala VAT: VAT on local sales and prices with or without tax
- Quetzales to dollars: convert your import budget between currencies
- Guatemala ISR and VAT withholding: what clients withhold from your invoices as a taxpayer