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SAT restricts certain exporters from using simplified declaration of goods

Guatemala’s Superintendency of Tax Administration (SAT) issued a statement on 18 October 2021 informing exporters with certain outstanding customs declarations that, as from 19 October 2021, they may not make exports using the simplified customs declaration for goods (DUCA class 11) but instead must use the general customs declaration (DUCA class 10) until they regularize their situation.

Source Deloitte

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