On November 4, 2025, Customs Administration, Ministry of Finance announced that the “Project for Implementing the Mutual Recognition Arrangement (MRA) on Authorized Economic Operator (AEO) Programs between Taiwan and Guatemala” will be launched on November 7, 2025.

1. Goal

This Project contains guidelines to realize the terms set forth in the Mutual Recognition Arrangement (MRA) on Authorized Economic Operator (AEO) Programs between Taiwan and Guatemala, which will provide preferential treatments in customs clearance for the participating AEOs from the other territory, so as to further enhance bilateral trade facilitation and security.

2. Date of Implementation

The MRA will be implemented on November 7, 2025.

3. Participating Members

  (1) Security and Safety AEO exporters in Taiwan.
  (2) AEO exporters certified by Guatemala.

4. MRA Benefits

  (1) Reduced import documentary check and/or cargo inspection rates.
  (2) Priority inspection if selected for examination.

5. Exchange of AEO Lists

  (1) Both Customs administrations exchange AEO exporter lists including: AEO code/Trade Identification Number (TIN), company name, address, date of certification, and qualification status.                

  (2) Taiwanese AEO exporters seeking benefits must log in to the Taiwan AEO website (https://aeo.customs.gov.tw) and indicate Guatemala as a participating exchange country.

6. Identification Mechanism

AEO exporters participating in this Project must inform their importers in the counterpart country to declare the exporter’s AEO identification code when lodging import declarations. Each customs administration will verify the declared AEO identification code against its records. Upon successful verification, the declared shipment will receive facilitation benefits.

7. Operational Notes

  (1) Since Guatemala Customs directly manages the identification and recognition process for Taiwanese AEO exporters, no additional action is required by Taiwan’s AEO exporters at the time of exportation.

  (2) Taiwanese importers importing goods from Guatemalan AEO exporters must enter the Guatemalan TIN in Box 30 (“Foreign Seller’s AEO Code”) on Import Declaration Form (NX5105). Format: GT + Tax Identification Number (e.g., GT123456).

Contact Points

Taiwan:
Mr. Lin, Department of Customs Clearance Affairs, Taiwan Customs Administration
Tel: (02) 2550-5500 ext. 2566
Email: 007126@customs.gov.tw

Guatemala:
Mr. Rodas
Tel: +502 5488-3132
Email: vjperezr@sat.gob.gt