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Countries › Paraguay › Guide › 9. Trade and customs › Customs clearance, valuation and payment in Paraguay: channels, BCP rate, guarantees and claims

Customs clearance, valuation and payment in Paraguay: channels, BCP rate, guarantees and claims

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

Imports are cleared on an electronic declaration that fixes the applicable law, routed to green, orange or red channel, and taxed on the customs value converted at the BCP rate of the day before registration. Duty, the 0.5 percent valuation fee and IVA are paid in cash at registration unless a guarantee is posted; late payment costs 1 percent a month on the full customs value. Claims run on short clocks: three business days for damage, 10 business days to accept a liquidation and one year for refunds.

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

Key facts

Customs valuation fee0.5 %Ley 2422/2004 art. 263, as of 2026-10-28 · in force
Late payment interest on customs tax1 per month on the customs value %Ley 2422/2004 art. 268, as of 2026-10-28 · in force
Interest charged on customs guarantees1 per month on the guaranteed amount %Ley 2422/2004 art. 296, as of 2026-10-28 · in force
Maximum instalment term for import duty12 monthsLey 2422/2004 art. 278, as of 2026-10-28 · in force
Exchange rate for customs valueBCP rate of the day before the declaration is registered Ley 2422/2004 art. 266, as of 2026-10-28 · in force
Deemed acceptance of customs liquidation10 business daysLey 2422/2004 art. 275, as of 2026-10-28 · in force
Deadline for quantity or damage claims3 business daysLey 2422/2004 art. 128, as of 2026-10-28 · in force
Limitation for private refund claims against customs1 yearsLey 2422/2004 art. 283, as of 2026-10-28 · in force
Limitation for customs to claim taxes and fines5 yearsLey 2422/2004 art. 282, as of 2026-10-28 · in force
BCP reference rate used for conversions (28 Oct 2026)5868.31 PYGBCP planilla de cotizaciones, as of 2026-10-28 · in force

The rule

1. Every arrival goes to a regime through a declaration. Goods covered by an arrival declaration must be cleared into a customs regime whatever their nature, quantity or origin. The declarant describes the goods in an electronic declaration signed by an authorised person and must present the required documents when the declaration is registered; customs may let some documents follow later for goods of a special nature, but not documents that could trigger a prohibition or restriction. The declarant answers for the accuracy of the data, the authenticity of the documents and the obligations of the regime.Ley Nº 2422/2004 Código Aduanero, Art. 109 to 114, 2004-07-30 official text · verified 2026-10-28
2. Pre inspection, corrections and cancellation. Before declaring an import, the importer may ask to examine the goods and take samples under customs control for information only. A registered declaration cannot be changed, except for formal errors evident from the documents, requested before any inspection starts and not aimed at avoiding an offence. A declaration may be cancelled on a reasoned request, but never after release or when signs of an offence are found. The law in force when the declaration is numbered governs the operation.Ley Nº 2422/2004 Código Aduanero, Art. 115, 116, 118, 119 and 265, 2004-07-30 official text · verified 2026-10-28
3. Risk channels and inspection. Customs selects declarations automatically for green channel (immediate release without document check, physical inspection or value control), orange channel (document check only, then physical check if something is wrong) or red channel (document check, physical inspection and customs value control before release). Declarations chosen for value analysis go automatically to red channel, with a preliminary review before release and final approval by the central valuation unit. Green and orange channel declarations are also picked at random for post clearance audit, and customs can review classification, origin, value and tax after release.Ley Nº 2422/2004 Código Aduanero, Art. 120, 124 and 126, 2004-07-30 official text · verified 2026-10-28
4. Inspection costs and sampling. The declarant or its broker may attend physical inspection and sampling and loses the right to complain if it does not attend when required. The declarant pays for moving and handling the goods, sampling, laboratory analysis and technical reports, and specialists for fragile or dangerous goods. The result on a sample applies to the whole consignment, each tariff heading counting as a separate declaration, and the declarant may ask, at its cost, for an additional examination if the sample was not representative. If it does not supply technical information within the period set (at least five business days), customs may consult technical bodies at its expense.
Cost to do it: Handling, sampling, laboratory and technical report costs fall on the declarant.Ley Nº 2422/2004 Código Aduanero, Art. 121 and 123, 2004-07-30 official text · verified 2026-10-28
5. Customs value, tariff and the BCP rate. Import duty is the tariff rate in the customs tariff (based on the Harmonized System) applied to the customs value, determined under the international valuation agreements in force; preferences under trade agreements apply where relevant, and valuation control belongs exclusively to customs. Foreign currency values are converted to guaraníes at the Banco Central del Paraguay rate for the day before the declaration is registered. A 0.5 percent valuation fee is charged on the tax base of imported goods.
Cost to do it: 0.5 percent valuation fee on the customs value of every import.
Example: Customs value US$20,000 converted at PYG 5,868.31: PYG 117,366,200; valuation fee PYG 586,831. / US$20,000 customs value: valuation fee US$100.Ley Nº 2422/2004 Código Aduanero, Art. 254 to 257, 261 to 263 and 266, 2004-07-30 official text · verified 2026-10-28
6. Payment, acceptance and instalments. Customs taxes are paid in cash at the moment the declaration is registered, through banks authorised for the purpose, unless release is allowed under a guarantee. A liquidation is accepted if not challenged within 10 business days of notice. The head of customs may, by reasoned resolution, allow import duty to be paid in instalments over up to 12 months against sufficient guarantee and according to the importer's profile, with monthly interest at the BCP passive rate on the guaranteed amount.Ley Nº 2422/2004 Código Aduanero, Art. 274, 275, 277 and 278, 2004-07-30 official text · verified 2026-10-28
7. Late payment interest. Customs tax not paid on time is increased by late interest of 1 percent a month on the customs value of the goods, not on the unpaid tax, plus other legal accessories.
Example: On a PYG 117,366,200 customs value, each month late costs PYG 1,173,662 whatever the size of the unpaid amount. / US$20,000 customs value: US$200 per month late.Ley Nº 2422/2004 Código Aduanero, Art. 268, 2004-07-30 official text · verified 2026-10-28
8. Guarantees. Customs must require a guarantee for early delivery of goods, release with a possible tax difference, suspensive regimes, release with documents missing (also covering the full customs value when the bill of lading or waybill is missing or a restriction applies), release of goods under investigation (tax plus possible fine), and approval of a customs warehouse. Guarantees may be cash, bank guarantee, insurance bond, pledge or mortgage, or warehouse certificate and warrant, may cover one or several operations, and carry interest of 1 percent a month on the guaranteed amount payable by the declarant. Customs can enforce them without further formality. Public law entities are exempt.
Cost to do it: 1 percent a month on the guaranteed amount, plus the cost of the bank guarantee or bond.
Example: Guarantee of PYG 10,000,000 for a disputed tax difference held three months: interest PYG 300,000. / Guarantee of US$1,704 held three months: about US$51 of interest.Ley Nº 2422/2004 Código Aduanero, Art. 137, 290 to 299, 2004-07-30 official text · verified 2026-10-28
9. Claims, disputed values and direct clearance. Claims about quantity, quality, damage or breakage must be made before the goods leave the customs warehouse and within three business days of the customs finding; the importer may take the goods by paying tax on its own declaration and guaranteeing the difference and fine. After release only formal errors (arithmetic, tariff rate or valuation errors evident from the documents) can be claimed. Dangerous or special goods must be cleared directly to consumption without passing through temporary storage, and a declaration may be filed before the means of transport arrives.Ley Nº 2422/2004 Código Aduanero, Art. 128, 132 to 136 and 299, 2004-07-30 official text · verified 2026-10-28
10. Refunds and limitation. Customs refunds or credits tax paid in error, or when a declaration is cancelled, except fees for services; refunds by credit note can pay future import taxes or be assigned to third parties. A private claim against customs for undue payment prescribes after one year from the payment, while customs can claim unpaid taxes and fines for five years from 1 January of the year after they became due. Liability for abandoned goods: goods whose storage period has expired are deemed abandoned and auctioned without notice; the owner can recover them up to two business days before the auction by paying taxes, fees and 1 percent of the customs value.
Example: Recovering abandoned goods with a PYG 117,366,200 customs value costs taxes and storage fees plus PYG 1,173,662. / US$20,000 customs value: taxes and fees plus US$200.Ley Nº 2422/2004 Código Aduanero, Art. 282 to 286, 301 and 307, 2004-07-30 official text · verified 2026-10-28
ChannelDocument checkPhysical inspectionValue controlRelease
GreenNoNoNoImmediate; may be audited later at random
OrangeYesOnly if the document check failsNoAfter a clean document check
RedYesYesYesAfter all checks; value cases get a preliminary review and final central approval

Risk channels under the Customs Code (art. 124)

Worked example

  • US$20,000 CIF import of goods with zero duty under a preference, IVA 10 percent: customs value at PYG 5,868.31 is PYG 117,366,200; valuation fee 0.5 percent PYG 586,831; IVA base PYG 117,953,031; IVA PYG 11,795,303. Cash at registration PYG 12,382,134 (about US$2,110); the IVA is creditable for an IVA taxpayer.
  • Same shipment paid two months late: interest is 1 percent a month on the customs value, PYG 2,347,324 (US$400), even though the tax owed is far smaller than the value.

Step by step

  1. 1. Before shipping, confirm the tariff line with the broker and whether permits or a certificate of origin are needed (Code art. 112 and 258 to 260).
  2. 2. If the classification or value is uncertain, ask for pre inspection and samples before declaring (art. 115) or a binding ruling (art. 48 and 49).
  3. 3. Fund the bank payment for duty, the 0.5 percent fee and IVA for the day the declaration is registered (art. 274 and 277); the BCP rate of the previous day applies (art. 266).
  4. 4. If the declaration goes to orange or red channel, attend the inspection and file any quantity or damage claim within three business days (art. 121 and 128).
  5. 5. Check the liquidation within 10 business days, after which it is accepted (art. 275).
  6. 6. Keep goods moving: expired storage means automatic abandonment and auction (art. 301).

Common traps

  • Late interest and guarantee interest are both 1 percent a month, but late interest is on the full customs value of the goods (art. 268 and 296).
  • Only one year to claim a refund for undue payment (art. 283), against five years for customs to claim (art. 282).
  • Once goods are released, only formal errors evident from the documents can be claimed (art. 128 num. 3).
  • A missing bill of lading means the guarantee must also cover the full customs value (art. 290 d).
  • Results of a sample bind the whole consignment unless you ask, and pay, for a further examination (art. 123).

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

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