Difference between casual and habitual importer
On the other hand, the definitive import “is the customs regime by which the imported merchandise can have free circulation within the customs territory, subject to the payment of import taxes, when applicable, and to the fulfillment of all customs formalities” (Art. 79 CAROU).
Bill of Lading: It is a document containing the generic declaration of each shipment of goods formulated by the shipper and signed by the Captain or authorized person at the port of departure. This document certifies the receipt of the goods on board; it implements the contract of carriage; it represents the right to dispose of the goods and, upon presentation, enables the delivery of the goods to their legitimate holder.
Commercial Invoice: “The invoice containing the specific declaration of each shipment of goods, individualized by price and proper trade name, issued by the exporter” (Art. 2 CAROU).
Imports from Paraguay 2021
The import of merchandise is the operation by which a merchandise of foreign origin is regulated and taxed to be used for an economic function of use, production or consumption. There are two types of imports: definitive (Definitive import regime is understood as the entry of merchandise of foreign origin to remain in the national territory for an unlimited time, Art.96, LA) and temporary (The entry of merchandise into the country to remain for a limited time and specific purpose).
It is important to mention that taxpayers are not required to register if the merchandise to be imported is destined to their activities or if it is merchandise that will not be commercialized. For these effects, the taxpayer will have to request by means of written promotion to the customs authorities, the corresponding authorization.
Registration of importers in guatemala
The struggle for supremacy in international markets can be cruel and merciless, whether you are a family-owned business or a prestigious transnational brand. Tariff wars, poor supply chains and transit barriers are just some of the battles that entrepreneurs and corporations must fight every day.
In addition, in order for you to enter a selection of more than 400 different items (including agricultural products, textiles, chemicals, electronics and auto parts), you can apply for registration in sector-specific registries.
Although the tax authority has clear guidelines for this procedure, you may suffer delays in the release of your shipments or penalties when the lists are updated or suspended without prior notice. The Procuraduría de Defensa al Contribuyente (Prodecon) has even suggested the SAT to improve its processes in this area.
Any discrepancy in these documents can lead to a thorough inspection of your shipments by the customs authority and result in delays. Thus, having the support of a customs broker can be very helpful.
APPENDIX III: PROCEDURE FOR AUTOMATED QUOTA CONTROL BY ELECTRONIC MEANS “EDI” FOR GOODS COVERED BY ECONOMIC COMPLEMENTATION AGREEMENTS AND FREE TRADE AGREEMENTS SIGNED BY CHILE
APPENDIX IV: RULES ON THE PROCEDURE FOR AUTHORIZING THE TEMPORARY ADMISSION SUSPENSION SYSTEM FOR INWARD PROCESSING, AUTHORIZING THE AUTHORIZATION OF THE RESPECTIVE PREMISES AND REGULATING THE OPERATION OF THE SYSTEM
APPENDIX XII: PROCEDURE FOR THE IMPORTATION OF USED COMPETITION VEHICLES, WHICH DUE TO THEIR PARTICULAR CHARACTERISTICS CONSTITUTE SPECIAL USE VEHICLES, FOR THE APPLICATION OF ARTICLE 21, SECOND PARAGRAPH, LAW NO. 18.483.
In the event that the goods are to be deposited in warehouses administered by private individuals, the transport company must present as many manifests as warehouses it is going to use, so that a single warehouseman receives all the goods consigned in the same cargo manifest.
1.4. Passengers and crew members entering the national territory shall only be obliged to present to customs control the goods not included in the concept of baggage that they carry with them.