INFORMATION ON IMPLEMENTATION AND ADMINISTRATION

OF THE AGREEMENT ON CUSTOMS VALUATION

CHECKLIST OF ISSUES

Guatemala

The following communication, dated 27 May 2021, is being circulated at the request of the delegation of Guatemala.

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1.     Questions concerning Article 1:

(a)   Sales between related persons:

(i)  Are sales between related persons subject to special provisions?

No.

(ii)    Is the fact of intercompany prices prima facie considered as grounds for regarding the respective prices as being influenced?

No. Under Article 204 of the Implementing Regulations for the Central American Uniform Customs Code (RECAUCA), the importer may be asked to provide information, documents and other evidence proving that the declared value represents the amount actually paid or payable for the imported goods, where the Customs Service has reason to doubt the truth or accuracy of the particulars or documents produced.

Furthermore, under Article 205 of the same legal instrument, an administrative procedure may be initiated where there are doubts regarding value, with time frames granted for the receipt of evidence from the importer.

(iii)   What is the provision for giving the communication of the afore-mentioned grounds in writing if the importer so requests? (Article 1.2(a))

Outside the clearance context, and during the administrative process that generated a reasonable doubt, a decision may be notified communicating the Customs Service's reasons for believing that the relationship has influenced the price. A period of 10 days is provided as a measure to enhance decision-making regulated by Article 626 of the RECAUCA.