The "Customs Duties Refund Procedure" for goods originating from the European Union will come into effect in Guatemala from December 1, 2015.  

The right to claim the refund of customs duties (DAI) will be applicable only in connection with goods originating in the European Union, imported in to Guatemala and afterwards re-exported to any other Central American country that is part of the Framework Cooperation Agreement between the European Union and Central America.

The entry into force of the Customs Duties Refund Procedure intends to facilitate and improve the efficiency of the transit of goods originating in the European Union in Central America. Nevertheless, the approved procedure faces some challenges such as terms and formalities.