Schedule of Guatemala to Annex 3.3

Guatemala Tariff Schedule General Notes

Annex 3.3-GU Notes-1

GENERAL NOTES

TARIFF SCHEDULE OF THE REPUBLIC OF GUATEMALA

 

1. The provisions of this Schedule are generally expressed in terms of the Arancel

Centroamericano de Importación, which includes the Sistema Arancelario Centroamericano

(“SAC”), and the interpretation of the provisions of this Schedule, including the product

coverage of tariff items of this Schedule, shall be governed by the General Notes, Section Notes,

and Chapter Notes of the Arancel Centroamericano de Importación.  To the extent that

provisions of this Schedule are identical to the corresponding provisions of the Arancel

Centroamericano de Importación the provisions of this Schedule shall have the same meaning as

the corresponding provisions of the Arancel Centroamericano de Importación. 

 

2. The base rates of duty set out in this Schedule reflect the Arancel Centroamericano de

Importación MFN rates of duty in effect on June 7, 2003.

 

3. In addition to the staging categories listed in Annex 3.3, paragraph 1, this Schedule

contains staging categories M, N, O and P.

 

(a) Duties on originating goods provided for in the items in staging category M shall be

removed in ten stages.  On the date this Agreement enters into force, duties shall be

reduced by two percent of the base rate, and by an additional two percent of the base rate

on January 1 of year two.  On January 1 of year three duties shall be reduced by an

additional eight percent of the base rate, and by an additional eight percent of the base

rate each year thereafter through year six.  On January 1 of year seven, duties shall be

reduced by an additional 16 percent of the base rate, and by an additional 16 percent of

the base rate each year thereafter through year nine, and such goods shall be duty-free

effective January 1 of year ten.

 

(b) Duties on originating goods provided for in the items in staging category N shall be

removed in 12 equal annual stages beginning on the date this Agreement enters into

force, and such goods shall be duty-free, effective January 1 of year 12.

 

(c) Duties on originating goods provided for in the items in staging category O shall remain

at base rates for years one through six.  On January 1 of year seven, duties shall be

reduced by eight percent of the base rate, and by an additional eight percent of the base

rate each year thereafter through year 11.  On January 1 of year 12, duties shall be

reduced by an additional 15 percent of the base rate, and by an additional 15 percent of

the base rate each year thereafter through year 14, and such goods shall be duty-free

effective January 1 of year 15.

 

(d) Duties on originating goods provided for in the items in staging category P shall remain

at base rates for years one through ten.  Beginning January 1 of year 11, duties shall be

reduced by 8.25 percent of the base rate, and by an additional 8.25 percent of the base

rate each year thereafter through year 14.  On January 1 of year 15, duties shall be

reduced by an additional 16.75 percent of the base rate, and by an additional 16.75

Annex 3.3-GU Notes-2

percent of the base rate each year thereafter through year 17, and such goods shall be

duty-free effective January 1 of year 18.

 

4. During the transition period, only a qualifying good is eligible for the in-quota tariff rate

for each such good specified in Appendix I; originating goods that are not qualifying goods shall

be subject to the over-quota tariff rate for the good specified in Appendix I.  For purposes of this

note, “qualifying good” means a good that satisfies the requirements of Chapter Four (Rules of

Origin and Origin Procedures), except that operations performed in or material obtained from a

Central American Party or the Dominican Republic shall be considered as if the operations were

performed in a non-Party and the material was obtained from a non-Party. 

 

5. Originating goods imported into Guatemala shall not be subject to any duties applied

pursuant to Article 5 of the WTO Agreement on Agriculture.

 

6. With respect to goods provided for in heading 1701 and subheadings 0901.11, 0901.12,

0901.21, and 0901.22, the tariff commitments set out in this Schedule shall apply only to a

United States originating good.  For purposes of this note, a “United States originating good”

means a good that satisfies the requirements of Chapter Four (Rules of Origin and Origin

Procedures), except that operations performed in or material obtained from a Central American

Party or the Dominican Republic shall be considered as if the operations were performed in a

non-Party and the material was obtained from a non-Party.  In the event that Guatemala provides

preferential tariff treatment to a good covered by this note under the legal instruments of Central

American integration or pursuant to an agreement with the Dominican Republic this note shall

no longer apply to such good.

 

7. (a) Except as Guatemala and the Dominican Republic may otherwise agree, the tariff

commitments set out in this Schedule shall not apply to an originating good

classified under subheading 0207.11, 0207.12, 0207.13, 0207.14, 0402.10,

0402.21, 0402.29, 0713.31, 0713.32, 0713.33, 1006.10, 1006.20, 1006.30,

1006.40, or 1101.00, heading 2203, 2207, or 2208, or subheading 2401.20,

2402.20 (only goods containing rubio), or 2403.10 that is imported directly from

the territory of the Dominican Republic.

 

 (b) Guatemala and the Dominican Republic shall conclude negotiations on the tariff

treatment to be applied to originating goods classified under tariff items

0703.10.11, 0703.10.12, 0703.10.13, 0703.10.19, 0703.10.20, and 0703.20.00,

and headings 2710, except mineral solvents, 2712, 2713, except subheading

2713.20, and 2715 that are imported directly into the territory of Guatemala from

the territory of the Dominican Republic no later than the date that is one year after

the date on which this Agreement enters into force with respect to Guatemala and

the Dominican Republic, and any agreed tariff treatment shall form part of this

Schedule.  During this one-year period, duties on such goods shall remain at base

rates.  At the expiration of the one-year period, if Guatemala and the Dominican

Republic have not reached an agreement regarding the tariff treatment of any such

good, duties on the good shall remain at base rates for years one through ten.  On

Annex 3.3-GU Notes-3

January 1 of year 11, duties on the good shall be reduced by eight percent of the

base rate, and by an additional eight percent of the base rate each year thereafter

through year 15.  On January 1 of year 16, duties on the good shall be reduced by

an additional 12 percent of the base rate, and by an additional 12 percent of the

base rate through year 19, and the good shall be duty-free effective January 1 of

year 20.

 

8. Guatemala shall apply the following tariff treatment to originating goods classified under

tariff item 1507.90.00, 1508.90.00, 1509.90.00, 1510.00.00, 1511.90.90 (except palm stearin),

1512.19.00, 1512.29.00, 1513.19.00, 1513.29.00, 1514.19.00, 1514.99.00, 1515.19.00,

1515.29.00, 1515.30.00, 1515.40.00, 1515.50.00, 1515.90.10, 1515.90.20, 1515.90.90,

1516.10.00, 1516.20.10, 1516.20.90, 1517.10.00, 1517.90.10, 1517.90.20, 1517.90.90, or

1518.00.00 that are imported directly from the territory of the Dominican Republic:  Duties on

these goods shall remain at base rates for years one through five.  Beginning on January 1 of

year six, duties shall be reduced by eight percent of the base rate annually through year ten. 

Beginning on January 1 of year 11, duties shall be reduced by an additional 12 percent of the

base rate annually through year 14, and such goods shall be duty-free effective January 1 of year

15. 

 

9. For purposes of these General Notes, a good shall not be considered to be imported

directly from the territory of the Dominican Republic if the good:

 

(a) undergoes subsequent production or any other operation outside the territory of

the Dominican Republic, other than unloading, reloading, or any other operation

necessary to preserve the good in good condition or to transport the good to the

territory of Guatemala; or

 

(b) does not remain under the control of customs authorities in the territory of the

United States or a non-Party.

Annex 3.3-GU Notes-4

 

Appendix I

 

Tariff-Rate Quotas

 

Notes

 

1. This Appendix contains modifications of the provisions of the Arancel Centroamericano

de Importación (“ACI”) as applied by Guatemala.  Subject to note 4 of the General Notes of

Guatemala, originating goods included in this Appendix are subject to the rates of duty set out in

this Appendix in lieu of the rates of duty set out in Chapters 1 through 97 of the ACI. 

Notwithstanding any tariff-rate quota provisions provided for elsewhere in the ACI, originating

goods shall be permitted entry into Guatemala as provided in this Appendix.  Furthermore, any

quantity of goods imported from the United States under a tariff-rate quota provided in this

Appendix shall not be counted toward the in-quota amount of any tariff-rate quota provided for

such goods elsewhere in the ACI. 

 

2. Except as otherwise provided in this Appendix, Guatemala shall allocate the in-quota

quantities of each qualifying good to persons based on the proportion of the total quantity of

imports of the good that each person imported during a previous representative period, while

also allocating a reasonable proportion of the in-quota quantities to new entrants, if any. 

Guatemala shall establish, on entry into force of this Agreement, a mechanism for reallocating

unused in-quota quantities to interested persons.

 

Beef

3. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 1,060

2 1,120

3 1,180

4 1,240

5 1,300

6 1,360

7 1,420

8 1,480

9 1,540

10 1,600

11 1,660

12 1,720

13 1,780

Annex 3.3-GU Notes-5

14 1,840

15 unlimited

 

 

    (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging

category D in Annex 3.3, paragraph 1(d). 

 

 (c) Subparagraphs (a) and (b) apply to the following SAC provisions: 02012000B,

02013000B, 02022000B, and 02023000B, except for prime and choice beef, for

which duties shall be removed in accordance with the provisions of staging

category A in Annex 3.3, paragraph 1(a).  Prime and choice beef shall mean

prime and choice grades of beef as defined in the United States Standards for

Grades of Carcass Beef, promulgated pursuant to the Agricultural Marketing Act

of 1946 (7 U.S.C. §§ 1621-1627), as amended.

Cheese

 

4. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

 

Year Quantity

 (Metric tons)

 1   450   

 2   473

 3   496

 4   521

 5   547

 6   574

 7   603

 8   633

 9   665

 10   698

 11   733

 12   770

 13   808

 14   849

 15   891

 16   936

 17   982

 18   1,031

 19   1,083

 20   unlimited    

 

Annex 3.3-GU Notes-6

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging 

  category F in Annex 3.3, paragraph 1(f).

 

 (c)  Subparagraphs (a) and (b) apply to the following SAC provisions: 04061000,

04062090, 04063000, 04069010, 04069020, and 04069090.  

 

Milk Powder

 

5. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

  

 

Year Quantity

 (Metric tons)

 1    400

 2    420

 3    441

 4    463

 5    486

 6    511

 7    536

 8    563

 9    591

 10    621

 11    652

 12    684

 13    718

 14    754

 15    792

 16    832

 17    873

 18    917

 19    963

 20    unlimited

 

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging 

  category F in Annex 3.3, paragraph 1(f).

 

 (c)  Subparagraphs (a) and (b) apply to the following SAC provisions: 04021000,

04022111, 04022112, 04022121, 04022122, 04022900, 04039010, and 04039090.

Annex 3.3-GU Notes-7

 

Annex 3.3-GU Notes-8

Butter

 

6. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

  

 

Year Quantity

 (Metric tons)

  1    100

  2    105

  3    110

  4    116

  5    122

  6    128

  7    134

  8    141

  9    148

  10   155

  11   163

  12   171

  13   180

  14   189

  15   198

  16   208

  17   218

  18   229

  19   241

  20   unlimited

 

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging

category F in Annex 3.3, paragraph 1(f).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 04051000,

04052000, 04059090, and 04013000.  

 

Ice Cream

 

7. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

Annex 3.3-GU Notes-9

  

 

Year Quantity

 (Metric tons)

   1    160

   2    168

   3    176

   4    185

   5    194

   6    204

   7    214

   8    225

   9    236

   10   248

   11   261

   12   274

   13   287

   14   302

   15   317

   16   333

   17   349

   18   367

   19   385

   20   unlimited

 

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging

category F in Annex 3.3, paragraph 1(f).

 

 (c)  Subparagraphs (a) and (b) apply to the following SAC provision: 21050000.

 

Other Dairy Products

 

8. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

   1    182

   2    191

   3    201

   4    211

   5    221

Annex 3.3-GU Notes-10

   6    232

   7    244

   8    256

   9    269

   10   unlimited

 

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging

category C in Annex 3.3, paragraph 1(c).

 

 (c)  Subparagraphs (a) and (b) apply to the following SAC provision: 22029090

(milk-based drinks only)

 

Pork

 

9. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1    4,148

2    4,345

3    4,543

4    4,740

5    4,938

6    5,135

7    5,333

8    5,530

9    5,728

10   5,925

11   6,123

12   6,320

13   6,518

14   6,715

15   unlimited

 

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging 

  category D in Annex 3.3, paragraph 1(d).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions:  02031100,

02031200, 02031900, 02032100, 02032200, and 02032900.  

Annex 3.3-GU Notes-11

 

(d) In the event that an Export Trade Certificate (ETC) is approved pursuant to the

provisions of the Export Trading Company Act of 1982, 15 U.S.C. Sec. 4011-

4021 (2000), the allocations of the duty-free quantities under subparagraph (a)

that are established pursuant to the terms of the ETC shall be respected by

Guatemala through the adoption or maintenance of appropriate procedures.  There

shall be no separate import licensing requirement for such access.  In the event

that an ETC is not approved, Guatemala shall allocate the in-quota quantities

pursuant to paragraph 2.

 

Yellow Corn

 

10. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

  

Year Quantity

 (Metric tons)

1   525,000

2   550,000

3   575,000

4   600,000

5   625,000

6   650,000

7   675,000

8   700,000

9   725,000

10  unlimited

 

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging 

  category C in Annex 3.3, paragraph 1(c).

 

 (c)  Subparagraphs (a) and (b) apply to the following SAC provision:  10059020.  

 

White Corn

 

11. (a)  The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

  

Year Quantity

 (Metric tons)

Annex 3.3-GU Notes-12

1    20,400

2    20,800

3    21,200

4    21,600

5    22,000

6    22,400

7    22,800

8    23,200

9    23,600

10   24,000

11   24,400

12   24,800

13   25,200

14   25,600

15   26,000

 

After year 15, the in-quota quantity grows at 400 MT per year.

  

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be treated in accordance with the provisions of staging

category H in Annex 3.3, paragraph 1(h).

 

 (c) Subparagraphs (a) and (b) apply to the following SAC provision: 10059030.

 

Rough Rice

 

12. (a) Guatemala may maintain and administer performance requirements existing on

the date of entry into force of this Agreement for rough rice provided that:

 

(i) the performance requirements are maintained at a level not to exceed the

total in-quota quantity specified for the good;

 

(ii) the performance requirements are administered so as not to impair the

orderly fill of the in-quota quantity; and

 

 (iii) the performance requirements are eliminated when the over-quota duty

reaches zero.

 

(b) The aggregate quantity of goods entered under the provisions listed in

subparagraph (d) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

  

 

Year Quantity

Annex 3.3-GU Notes-13

 (Metric tons)

1    54,600

2    57,200

3    59,800

4    62,400

5    65,000

6    67,600

7    70,200

8    72,800

9    75,400

10   78,000

11   80,600

12   83,200

13   85,800

14   88,400

15   91,000

16   93,600

17   96,200

18   unlimited

 

Guatemala shall allocate the in-quota quantities that are subject to performance

requirements to persons that satisfy those requirements.

 

(c) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (b) shall be removed in accordance with the provisions of staging

category P in paragraph 3(d) of the General Notes of Guatemala to Annex 3.3. 

 

(d) Subparagraphs (a), (b) and (c) apply to the following SAC provision: 10061090.

 

Milled Rice

 

13. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Annex 3.3-GU Notes-14

 

 

Year Quantity

 (Metric tons)

1  10,500

2  11,000

3  11,500

4  12,000

5  12,500

6  13,000

7  13,500

8  14,000

9  14,500

10  15,000

11  15,500

12  16,000

13  16,500

14  17,000

15  17,500

16  18,000

17  18,500

18  unlimited

 

For a period not greater than three years from the date of entry into force of the

Agreement, Guatemala shall allocate the in-quota quantities on an objective basis

consistent with Article 3.13.  Thereafter, Guatemala shall allocate the in-quota

quantities to persons based on the proportion of the total quantity of the good that

each person imported during a previous representative period, while also

allocating a reasonable proportion of the in-quota quantities to new entrants, if

any.  Guatemala shall establish a mechanism for reallocating unused in-quota

quantities to interested persons.

 

 (b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging

category P in paragraph 3(d) of the General Notes of Guatemala to Annex 3.3.

 

(c)  Subparagraphs (a) and (b) apply to the following SAC provisions: 10062000,

10063010, 10063090, and 10064000.

 

Chicken Leg Quarters

 

14. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

  

Annex 3.3-GU Notes-15

 

Year Quantity

 (Metric tons)

1    21,810

2    21,810

3    20,494

4    19,179

5    17,683

6    16,548

7    15,232

8    13,917

9    12,601

10   11,285

11     9,970

12     8,654

13     To Be Determined

14     To Be Determined

15     To Be Determined

16     To Be Determined

17     To Be Determined

18     unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging

category P in paragraph 3(d) of the General Notes of Guatemala to Annex 3.3.

 

 (c) Subparagraphs (a) and (b) apply to the following SAC provisions: 02071399B,

02071499B, and 16023200A.

 

(d) The aggregate quantity of goods entered under subparagraph (a) in years 13 to 17

shall be determined through consultations between the United States and

Guatemala.  In the event that the United States and Guatemala fail to reach an

agreement, the aggregate quantity of goods entered under subparagraph (a) in any

such year shall be equal to five percent of the national chicken production of

Guatemala.

 

(e) If an Export Trade Certificate (“ETC”) is approved pursuant to the Export

Trading Company Act of 1982, 15 U.S.C. Sec. 4011-4021 (2000), and if

Guatemala and the United States agree that the in-quota quantities should be

allocated pursuant to that ETC, Guatemala shall adopt or maintain appropriate

procedures to allocate the in-quota quantities under subparagraph (a) pursuant to

the terms of the ETC.  There shall be no separate import licensing requirement for

quantities allocated pursuant to the ETC.  

 

Annex 3.3-GU Notes-16

(f) If Guatemala and the United States do not agree that the in-quota quantities

should be allocated pursuant to the ETC, or the ETC is not approved, the in-quota

quantities shall be allocated pursuant to an open and public auction system, the

terms of which are to be established by mutual agreement of Guatemala and the

United States.

Guatemala Tariff Schedule

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