Import Duties and Customs in Paraguay
Import duties are taxes levied on goods entering a country from abroad. In Paraguay, customs duties are based on the Mercosur Common External Tariff (CET) and vary by product category. They are collected by the National Customs Directorate (Dirección Nacional de Aduanas) at the point of entry.
How It Works in Paraguay
Paraguay's import duties follow the Mercosur Common External Tariff, ranging from 0% to 30% depending on the product category. Raw materials and capital goods typically face lower rates (0-6%), while consumer goods and finished products face higher rates (up to 30%). In addition to customs duties, imports are subject to 10% IVA and, for certain products, selective consumption taxes (ISC). Paraguay has special regimes that reduce or eliminate duties, including the Maquila regime, free trade zones, and temporary admission for goods that will be re-exported. The customs clearance process requires a licensed customs broker (despachante) and typically takes 3-7 business days.
Global Comparison
Paraguay's average tariff rate is moderate, generally lower than neighboring Argentina and Brazil but higher than countries with extensive free trade agreements. As a Mercosur member, Paraguay benefits from zero tariffs on goods traded within the bloc (with Argentina, Brazil, and Uruguay). Compared to countries like Singapore (0% on most goods) or Chile (6% uniform rate), Paraguay's tariff structure is more variable but competitive for the region.
Frequently Asked Questions
What is the average import duty rate in Paraguay?
The average effective import duty rate is approximately 10-12%, though actual rates vary significantly by product. Raw materials and capital goods often face 0-6% duties, intermediate goods 6-16%, and consumer goods 16-30%. Some products like vehicles, electronics, and luxury goods face the highest rates. Products from Mercosur member countries (Argentina, Brazil, Uruguay) generally enter duty-free.
How does the Mercosur Common External Tariff affect imports?
As a Mercosur member, Paraguay applies the Common External Tariff (CET) to goods from non-member countries. However, Paraguay has a special exception allowing a list of goods to enter at reduced rates below the CET, recognizing its status as a smaller economy within the bloc. Goods originating from Mercosur partner countries enter Paraguay duty-free, provided they meet rules of origin requirements.
Can I import personal goods duty-free when moving to Paraguay?
Yes, within limits. New residents (those who have obtained a cedula) can import household goods and personal effects duty-free under a special exemption within their first year of residency. The goods must be for personal use and not for resale. Vehicle imports receive a separate treatment and may still be subject to duties. A customs broker can assist with the paperwork for the duty-free importation of household goods.
Need Help With Import Duties and Customs?
Our team of Paraguay tax experts can help you navigate the specifics and optimize your tax position.
Last reviewed: February 2026