Guatemala | implementation of customs services reasonable doubt digital system for customs valuation of goods

On November 29^th, 2021, the resolution SAT-IAD-005-201 was published in the Official Gazette, through which the Superintendency of Tax Administration (SAT) through the Intendant of Customs agreed to regulate the guidelines and conditions for the digital use of the Customs Service in relation to the procedures that are carried out through electronic documents that support the process of reasonable doubt in the customs valuation of goods. This process is derived from the right of the Customs Authorities to question, based on their information systems, the veracity of the data or documents presented as proof of the declared value at customs by the importers.

The purpose of the implementation of this new procedure is the acceleration of the value verification through the induction of a new software that will allow users of the customs system to present the information required from them digitally through the new software, to accelerate the dispatch of their merchandise or the additional payment of VAT and duties derived from the verification.

The services that will be implemented to obtain greater efficiency and transparency in the new Reasonable Doubt model are:

a. Access to request related to the process from the Virtual Agency;

b. Possibility of presenting digital proof;

c. Digital accessibility to consultations and traceability of the process; and

d. Electronic notifications and notices.

Please notice that through the new system for Customs Reasonable Doubt, the Information Requirements due to Reasonable Doubt will be receive through the email registered with the RTU, after being notified the user will have the option to request:

a. Request for rectification

b. Extend the deadline for the submission of new evidence

c. Record evidence in response to the Information Request

d. Request for release with guarantee

These options can be manage through the new computer system by entering the Virtual Agency; the documents will no longer have to be physically presented to the Customs Authority. Initially this system will only be available for Aduana Express Aéreo.

With this resolution, the Superintendency of Tax Administration (SAT) reinforces its international commitment to modernize and streamline customs operations in Guatemala.