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Countries › Paraguay › Guide › 6. Taxes › Customs duties and import taxes in Paraguay: Mercosur tariff, 0.5 percent valuation fee, import IVA and ISC

Customs duties and import taxes in Paraguay: Mercosur tariff, 0.5 percent valuation fee, import IVA and ISC

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Last verified: 2026-10-28 · Status: Stable

Imports into Paraguay bear the customs duty under the Mercosur common external tariff, a 0.5 percent valuation fee on the customs value, IVA at 10 or 5 percent on a base that includes duties, and ISC where the goods are listed. Everything is paid before goods are released, late duty accrues interest at 1 percent a month on customs value, and customs fraud is fined at an amount equal to the duty evaded. Approved investment projects, maquila operators and free zone users can import capital goods and inputs without duties.

USD figures use PYG 5,868.31 per US dollar, the Banco Central del Paraguay reference quotation for 28 October 2026 (planilla de cotizaciones of that day). Conversions are for orientation only.

Key facts

Customs valuation fee on imports, share of customs value0.5 %Ley 2422/2004 art. 263, as of 2026-10-28 · in force
Monthly interest on late customs duty, on customs value1 %Ley 2422/2004 art. 268, as of 2026-10-28 · in force
Courier (remesa expresa) duty exemption ceiling, FOB100 USDLey 2422/2004 art. 223, as of 2026-10-28 · in force
Prescription of customs duty claims5 yearsLey 2422/2004 art. 282, as of 2026-10-28 · in force
Customs fraud fine, multiple of duty evaded1 timesLey 2422/2004 art. 333, as of 2026-10-28 · in force

The rule

1. Tariff. Paraguay applies the Mercosur common external tariff approved by Resolution 65/01 of the Common Market Group, brought into force by Decreto 18.260 of 12 August 2002 and later decrees amending its annexes, including the capital goods list.
Cost to do it: Rate depends on the tariff line; check the DNIT tariff before importing.
Example: Goods with a customs value of PYG 500,000,000 at a hypothetical 10 percent tariff line pay PYG 50,000,000 of duty. / On US$85,203 of goods a 10 percent line costs US$8,520.Decreto Nº 18.260/2002 (Arancel Externo Común, Res. GMC 65/01) and amending decrees, Decree and annexes, 2002-08-12 official text · verified 2026-10-28
2. Valuation fee and late interest. A valuation fee of 0.5 percent of the taxable base of imported goods funds customs. Customs duty not paid on time bears interest of 1 percent a month on the customs value of the goods.
Cost to do it: 0.5 percent of the customs value on every import.
Example: On PYG 500,000,000 of customs value the valuation fee is PYG 2,500,000. / On US$85,203 the fee is US$426.Ley Nº 2422/2004 Código Aduanero, Art. 263 and 268, 2004-07-30 official text · verified 2026-10-28
3. Import IVA and ISC. Import IVA is computed on the customs value in guaraníes plus customs duties (even if suspended) and other taxes before release, excluding IVA; for casual importers the base is increased by 30 percent and the IVA is final. IVA and ISC must be paid at customs before goods are released.
Cost to do it: Registered importers recover import IVA as input credit.
Example: Customs value PYG 500,000,000, duty PYG 50,000,000: IVA at 10 percent PYG 55,000,000. / On US$85,203 plus duty the IVA is US$9,372.Ley Nº 6380/2019 De modernización y simplificación del sistema tributario nacional, Art. 85 num. 7, 98, 112 and 128, 2019-09-25 official text · verified 2026-10-28
4. Courier imports. Express consignments are exempt from customs duties up to FOB US$100, under the conditions set by regulation.
Cost to do it: Above the threshold, duties apply.
Example: A courier parcel worth PYG 528,148 enters free of duty. / A courier parcel with FOB value US$90 enters free of customs duty.Ley Nº 2422/2004 Código Aduanero, Art. 223, 2004-07-30 official text · verified 2026-10-28
5. Limitation and penalties. Customs can claim duties, penalties and short payments within five years from 1 January after they became due; importers' claims for undue payments prescribe after one year. Customs fraud is fined at an amount equal to the duty the State would have lost, in addition to the duty difference.
Cost to do it: Fraud doubles the cost of the evaded duty.
Example: Undervaluation that avoided PYG 20,000,000 of duty costs PYG 20,000,000 more as a fine. / Avoided duty of US$3,408 brings a fine of US$3,408.Ley Nº 2422/2004 Código Aduanero, Art. 282, 283 and 333, 2004-07-30 official text · verified 2026-10-28
6. Duty relief. Approved Ley 7548/2025 projects are exempt from import duty on capital goods and on raw materials for manufacturing capital goods; tourism and entertainment projects of at least US$20,000,000 are also exempt from IVA on imported capital goods. Maquila operators import temporarily with duties suspended, and goods entering free zones are exempt from import taxes.
Cost to do it: Requires an approved project, maquila programme or free zone user contract.
Example: An approved factory importing machinery worth PYG 3,000,000,000 saves the duty and IVA on it. / Machinery worth US$511,220 enters duty free under an approved Ley 7548 project.Ley Nº 7548/2025 Régimen de incentivos fiscales para la inversión (repeals Ley 60/90); Ley Nº 7547/2025 Régimen de maquila (replaces Ley 1064/1997); Ley Nº 523/1995 Régimen de zonas francas, Ley 7548 art. 4 a) and f); Ley 7547 art. 2 and 38; Ley 523 art. 23, 2025-09-08 official text · verified 2026-10-28
ItemBasisPYGUSD
Customs value500,000,000US$85,203
Customs duty (illustrative 10%)Customs value50,000,000US$8,520
Valuation fee 0.5%Customs value (Código Aduanero art. 263)2,500,000US$426
IVA 10%Customs value plus duty and fee55,250,000US$9,415
Total paid at customs107,750,000US$18,361

Import cost stack on a PYG 500,000,000 shipment with a 10 percent tariff line (illustrative tariff)

Worked example

  • A US company's Paraguayan distributor imports electronics with customs value PYG 500,000,000 (US$85,203).
  • At a 10 percent tariff line it pays duty PYG 50,000,000, the 0.5 percent fee PYG 2,500,000 and IVA PYG 55,250,000, about US$18,361 in total before release.
  • If the goods are listed for ISC, ISC is added and included in the IVA base.
  • The IVA is recovered as input credit on the next monthly return; duties and the fee are costs deductible for IRE.

Step by step

  1. Register as an importer with the DNIT and appoint a licensed customs broker.
  2. Classify the goods and confirm the tariff line, IVA rate and any ISC.
  3. File the import declaration and pay duties, fee, IVA and ISC before release.
  4. Keep valuation support for five years.
  5. If eligible, apply for Ley 7548 project approval, a maquila programme or free zone status before importing capital goods.

Common traps

  • Casual importers pay IVA on a base 30 percent higher and cannot credit it (Ley 6380 art. 85).
  • Late duty interest is charged on the customs value, not on the duty (Código Aduanero art. 268).
  • Customs infractions are strict liability: good faith is not an excuse for formal faults (Código Aduanero art. 324).
  • The Código Aduanero PDF on the DNIT site is the original 2004 text; check later amendments before relying on a penalty article.

Sources

Related pages

Related: Paraguay country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

← Payroll taxes and social security in Paraguay: IPS at 9 percent for workers and 16.5 percent for employersTax incentives in Paraguay: Ley 7548 investment regime, 1 percent maquila tax and 0.5 percent free zone tax →

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