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Customs Information 

The customs service is a public power exercised by the State, through the 

National Customs Service of Ecuador (SENAE) with offices in: Cuenca, Esmeraldas, Guayaquil - Sea Port, Guayaquil - Air Cargo area, Huaquillas, Latacunga, Loja - Macará, Manta, Puerto Bolívar, Quito and Tulcán. 

image-20231020150447-1

Source: Customs Districts. National Customs Service of Ecuador. Institutional Management Planning and Control Department 

 

The districts are classified according to their means of income (transport): 

- Maritime: Guayaquil, Puerto Bolívar, Manta, Esmeraldas 

- Air: Guayaquil, Quito, Latacunga 

- Land: Tulcán, Huaquillas, Loja-Macará 

- Internal: Cuenca 

91% of imported goods14 enter through four access points: 

Guayaquil, Esmeraldas, Quito, Manta  

 

ECUAPASS. 

All natural or legal persons, Ecuadorian or foreign, residing in the country that require imports or exports must register in the ECUAPASS computer system so that they can carry out their foreign trade operations. This registration is approved by the National Customs Service of Ecuador. 

 

Video User Registration in ECUAPASS: Registro ECUAPASS 

 

Inputs can be imported into the country by all natural or legal persons, Ecuadorian or foreign, residing in the country and who are registered as importers in the ECUAPASS system and approved by SENAE. The ECUAPASS computer system facilitates foreign trade and customs control processes. 

 

The procedure is carried out online and is available 24 hours a day, 7 days a week through the following link: https://ecuapass.aduana.gob.ec/  

 

Contact: User Service Headquarters 

Email: mesadeservicios@aduana.gob.ec  

Telephone: 1800-238262 

 

The National Customs Service of Ecuador (SENAE) serves exclusively through the following online channels: 

 

ECUAPASS technological platform: ecuapass@aduana.gob.ec   (24/7)  

Telephone Calls to 1800-ADUANA (238262). (8:00 a.m. to 5:00 p.m.) 

Email: mesadeservicios@aduana.gob.ec  (24/7) 

 

Customs Law of Ecuador Ley Aduana Ecuador 

 

Duties and Tax Exemption 

The following charges are exempt from duties, except fees for customs services: 

• Personal effects of travelers. Personal Effects Via Air 

• Household items and work equipment; 

• Aid shipments due to natural catastrophes or similar disasters in favour of Public Sector entities or private charity or relief organizations; 

• Those described in the Registry of Public Sector Entities and the Society to Fight Cancer (SOLCA); 

• Donations from abroad, in favor of state institutions or the private non-profit sector, intended to cover health services, food, technical assistance, charity, medical assistance, education and scientific and cultural research, provided that donation contracts have been signed. cooperation with state institutions. There will be no tax exemption on vehicle donations, except when they are necessary for special uses, such as ambulances, clinical or radiological vehicles, library cars, fire trucks, etc., and as long as their function is compatible with the beneficiary's activity. Institution; 

• Coffins or amphorae containing corpses or human remains; 

• Samples without commercial value; 

• Those provided for in the Law of Immunities, Privileges and Diplomatic Franchises, which include diplomatic and consular representations and missions, international organizations and other foreign government organizations accredited to the national government; 

• Orthopedic vehicles, medical devices, technical aids, special tools, raw materials for orthoses and prostheses used by people with disabilities for their use or legal entities responsible for their protection; 

• No exemptions other than those provided for in this article are recognized, so the exclusions or exemptions provided for in other laws, general or special, will not be applied in the settlement of taxes on foreign trade. 

• Others. (Non-exhaustive list) 

 

Emergency Response: 

As a humanitarian response, two forms can be presented for the delivery of aid by friendly governments: 

Through cooperation agencies or government organizations that have among their responsibilities assistance if requested by the country in which a disaster occurred. 

By direct delivery through diplomatic representations of other governments 

When there is coordination through the Country Humanitarian Team (EPH), the protocols to follow are found, defined and socialized; but if the support is provided by organizations and representations that are not integrated into the work of the EHP, coordination is necessary through the Ministry of Foreign Affairs and Human Mobility. 

To this end, the country has the Manual for the Management of International Humanitarian Assistance in Emergency and Disaster Situations - 2012, published by the Secretariat of Risk Management, Ministry of Foreign Affairs and Human Mobility, Customs Service of Ecuador, Ministry of Commerce, Chancellery and Coordinating Ministry of Security. 

https://www.gestionderiesgos.gob.ec/wp-content/uploads/downloads/2018/05/Plan-de-Respuesta-EC.pdf  

International aid is managed at the request of the Ecuadorian Government and not at the initiative of governments and cooperation organizations, except in the cases provided for in International Law. Before making contacts to request assistance, Ecuadorian diplomatic representations must wait for the guidelines issued by the Ministry of Foreign Affairs, which respond to the provisions of the Presidency of the Republic or the governing body for disaster management. 

 

Agreements / Conventions Description 

Ratified by Country? 

(Yes / No)  

WCO (World Customs Organization) member 

Yes – 22 October 2008  

Annex J-5 Revised Kyoto Convention 

Yes – 13 January 2000 

OCHA Model Agreement 

No  

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) 

No 

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) 

Latin American Economic System SELA, Latin American Energy Organization OLADE, Latin American Integration Association ALADI, Bolivarian Alliance for the Peoples of Our America ALBA , Andean Community of Nations COMUNIDAD ANDINA, Union of South American Nations  UNASUR 

 

Exemption Regular Regime (Non-Emergency Response):  

All importers must register with the National Customs Service of Ecuador (SENAE) and obtain a company tax number (RUC) issued by the Internal Revenue Service of Ecuador. There are no prior notice requirements, but certain goods, such as chemicals, weapons and animals, require prior control for importation. 

The documents necessary to import are: commercial invoice, original or copy of the bill of lading or air waybill, insurance policy in accordance with the insurance law, Single Taxpayer Registry (RUC), certificate of origin if applicable (to be qualified for tariff preferences when available) and a certificate of compliance with quality standards (INEN) when applicable. 

Special care must be taken in relation to certificates of compliance with quality standards, since requirements may vary from one product to another. In some cases, special labelling requirements may apply. Ecuador requires mandatory labelling of food and beverage products containing more than 0.9 percent GMO content. 

Subsequently, it is necessary to obtain a document from the Ministry of Foreign Affairs that authorizes importation without taxes or duties. This document must also be shared with customs, who must also authorize the exemption. 

UN agencies are exempt from all customs taxes/duties. All imports from UN agencies must use the following tariff code: 9804.00.00. Once the exemption authorization has been issued, customs procedures will begin. Note: If the cargo is urgently needed but the exemption document has not been issued, a letter of guarantee must be issued to secure the tax amount. Once the process is completed and the exemption documents are issued, the guarantee will be returned. 

 

Duties and Taxes Exemption Application Procedure 

UN Agencies 

 It must be authorized by the Ministry of Foreign Affairs. 

Non-governmental organizations 

It must be authorized by Customs in accordance with the Customs Law and the Tax Regime Law. 

Process to be followed (step by step or flowchart) 

Generalities (includes a list of necessary documentation) 

 1. Any person or entity may make donations to public entities, UN, NGOs, Legal Entities or Natural Persons. 

 

2. The recipient of the donation must be legally registered with the national government. 

 

3. Imports of donated goods require a Prior Import License. It is a non-refundable operation. This license is also required to apply for customs duty exemption. 

 

4. Customs Tariff Exemption. It is important to note that other donated goods are listed but they are not exempt from customs duties for this concept, but rather for the type of beneficiaries or their destination. 

 

1. Document requesting exemption from the Ministry of Foreign Affairs 

2. Document issued by the Ministry of Foreign Affairs 

3. Document requested by customs (SENAE) 

4. Document issued by customs (SENAE) 

Process to follow (step by step or flow chart) 

 To obtain the exemption certificate, UN agencies must first submit an application to the Ministry of Foreign Affairs to issue the document, before obtaining customs clearance. Ecuador requires the use of an authorized agent for customs clearance. The list of authorized Customs Agents can be found at the following route www.aduana.gob.ec > Services for OCE's > Customs Agents 

 

             Preliminary documentation procedure (not limited to) 

 

1. Tax exemption application 

2. Certificate of existence and legal representation of the donor institution issued no older than three (3) months and a copy of the statutes. 

3. Certificate of donation of the person, entity or foreign government, sealed by the Consul of Ecuador in the country of origin, whose signature must be accredited by the Ministry of Foreign Affairs or equivalent document duly apostilled, or certification of the person or entity national donor, document authenticated by a notary. 

4. Description of the programs or activities to which the donated goods are intended. 

5. Certificate signed by the public accountant or auditor of the donor organization, of compliance with the legal requirements for exemption. (quantity and value). 

6. Certificate of existence of final recipient; name, tax identification number and address, issued no earlier than three (3) months. 

 

 

 

Exemption Certificate Document Requirements 

 

Duties and Taxes Exemption Certificate Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicle & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

Invoice 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

AWB/BL/Other Transport Documents 

Yes, AWB/BL 2 copies, applies to UN and NGO  

Yes, AWB/BL 2 copies, applies to UN and NGO  

Yes, AWB/BL 2 copies, applies to UN and NGO  

Yes, AWB/BL 2 copies, applies to UN and NGO 

Yes, AWB/BL 2 copies, applies to UN and NGO  

Yes, AWB/BL 2 copies, applies to UN and NGO  

Donation/Non-Commercial Certificates 

Donation Certificate of the person, entity or government, foreign donor must indicate the amount and value of the donation, 1 copy, applies to UN and NGO 

Donation Certificate of the person, entity or government, foreign donor must indicate the amount and value of the donation, 1 copy, applies to UN and NGO 

Donation Certificate of the person, entity or government, foreign donor must indicate the amount and value of the donation, 1 copy, applies to UN and NGO 

Donation Certificate of the person, entity or government, foreign donor must indicate the amount and value of the donation, 1 copy, applies to UN and NGO 

Donation Certificate of the person, entity or government, foreign donor must indicate the amount and value of the donation, 1 copy, applies to UN and NGO 

Donation Certificate of the person, entity or government, foreign donor must indicate the amount and value of the donation, 1 copy, applies to UN and NGO 

Packing Lists 

Yes, 1 copy. For the UN and NGOs 

Yes, 1 copy. For the UN and NGOs 

Yes, 1 copy. For the UN and NGOs 

Yes, 1 copy. For the UN and NGOs 

Yes, 1 copy. For the UN and NGOs 

Yes, 1 copy. For the UN and NGOs 

Other Documents 

Whatever the customs authority indicates 

Whatever the customs authority indicates 

Whatever the customs authority indicates 

Whatever the customs authority indicates 

Whatever the customs authority indicates 

Whatever the customs authority indicates 

Additional Notes 

Note: These requirements apply to both the United Nations and NGOs. 

Customs Clearance 

General Information  

Customs Information 

Document Requirements  

To carry out the customs clearance of goods, the advice and service of an Agent accredited by the SENAE is necessary. 

 

The list of authorized Customs Agents can be found at the following route: www.aduana.gob.ec  > Services for OCE's > Customs Agents 

 

The Customs Import Declaration (DAI) must be transmitted by a Software provider or in the computer system of the National Customs Service of Ecuador, within a period of no more than fifteen calendar days prior to the arrival of the means of transport, and up to thirty calendar days before the arrival of the means of transport. days following the date of your arrival; If this period is not met, the goods will be immersed in one of the causes of tacit abandonment, in accordance with the provisions of literal a) of article 142 of the Organic Code of Production, Commerce and Investment. 

 

Depending on the type of merchandise to be imported, the following documents must be attached to the DAI: 

 

Accompanying documents 

 

Accompanying documents constitute those that, called prior control, must be processed and approved before the shipment of the imported goods. (Art. 72 of the Regulations of Book V of the Copci). 

 

Support documents 

 

They will form the basis of the DAI information of any regime. These original documents, whether physical or electronic, must remain in the file of the declarant or his Customs Agent at the time of presentation or transmission of the Customs Declaration, and will be under his responsibility as determined by Law. (Article 73 of the Regulations of Book V of the Copci). 

 

• Transport document 

 

• Commercial invoice or document that proves the commercial transaction 

 

• Certificate of origin (when applicable) 

 

• Documents that SENAE or the Foreign Trade Regulatory Body considers necessary. 

 

Once the DAI is transmitted, the computer system of the National Customs Service of Ecuador will grant it a validation number (Endorsement) and the corresponding capacity channel. 

Embargoes 

None 

Prohibited Items 

The following items are prohibited from importation into Ecuador through customs and may be seized by customs and border authorities upon arrival: 

 

Narcotics/controlled substances 

Alcohol, cigarettes and cigars. 

Explosives, ammunition, swords, air guns, firearms and weapons of any type. Weapons: chemical, biological and nuclear, Waste: nuclear and/or toxic or prohibited by international conventions, laws or special regulations. Furthermore, the State regulates the entry of genetic resources, in accordance with national interests. 

Pornographic materials, videos and software. 

The importation of psychotropic medications and certain precursors used in the processing of narcotics requires prior authorization from the National Council on Drugs (www.prevenciondrogas.gob.ec ). 

General Restrictions 

Restricted items are items that may be limited to certain quantities or require additional duties, taxes or fees before they can be cleared by customs officials. 

 

Merchandise that does not meet the requirements for legal entry into the country or in transit to others may be affected by the following legal actions: confiscation, confiscation, abandonment or re-export. Likewise, important restrictions observed are the extreme technical barriers to trade. 

 

The following items are restricted and subject to duties by the government of Ecuador: 

 

Each individual entering Ecuador can import up to 200 kilos of clothing, footwear and personal accessories; Importing more than 200 kilos will generate taxes and import duties. 

All new items will be subject to import taxes and duties, as well as any items over a certain valuation. 

All electrical items and appliances may be subject to import taxes and duties. 

Art, antiques and religious materials may be subject to import taxes and are restricted. 

 

Customs Clearance Document Requirements 

Customs Clearance Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicles & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

D&T Exemption Certificate 

Yes, 1 copy. UN and NGO 

Yes, 1 copy. UN and NGO 

Yes, 1 copy. UN and NGO 

Yes, 1 copy. UN and NGO 

Yes, 1 copy. UN and NGO 

Yes, 1 copy. UN and NGO 

Invoice 

Yes. 1 copy UN and NGO. If it is a donation, the certificate must indicate the amount and Commercial Value. 

Yes. 1 copy UN and NGO. If it is a donation, the certificate must indicate the amount and Commercial Value. 

Yes. 1 copy UN and NGO. If it is a donation, the certificate must indicate the amount and Commercial Value. 

Yes. 1 copy UN and NGO. If it is a donation, the certificate must indicate the amount and Commercial Value. 

Yes. 1 copy UN and NGO. If it is a donation, the certificate must indicate the amount and Commercial Value. 

Yes. 1 copy UN and NGO. If it is a donation, the certificate must indicate the amount and Commercial Value. 

AWB/BL/Other Transport Documents 

Yes. AWB/BL. 2 copies. UN and NGO 

Yes. AWB/BL. 2 copies. UN and NGO 

Yes. AWB/BL. 2 copies. UN and NGO 

Yes. AWB/BL. 2 copies. UN and NGO 

Yes. AWB/BL. 2 copies. UN and NGO 

Yes. AWB/BL. 2 copies. UN and NGO 

Donation/Non-Commercial Certificates 

Yes. Donation Certificate from the donor, entity or government. The foreign donor must indicate the amount and commercial value of the donation. 1 copy UN and NGO 

Yes. Donation Certificate from the donor, entity or government. The foreign donor must indicate the amount and commercial value of the donation. 1 copy UN and NGO 

Yes. Donation Certificate from the donor, entity or government. The foreign donor must indicate the amount and commercial value of the donation. 1 copy UN and NGO 

Yes. Donation Certificate from the donor, entity or government. The foreign donor must indicate the amount and commercial value of the donation. 1 copy UN and NGO 

Yes. Donation Certificate from the donor, entity or government. The foreign donor must indicate the amount and commercial value of the donation. 1 copy UN and NGO 

Yes. Donation Certificate from the donor, entity or government. The foreign donor must indicate the amount and commercial value of the donation. 1 copy UN and NGO 

Packing Lists 

Yes, 1 copy, UN and NGO 

Yes, 1 copy, UN and NGO 

Yes, 1 copy, UN and NGO 

Yes, 1 copy, UN and NGO 

Yes, 1 copy, UN and NGO 

Yes, 1 copy, UN and NGO 

Phytosanitary Certificate 

Yes, 1 copy, UN and NGOs It is necessary to review the nature of the merchandise with the customs agent to determine the certificate 

N/A 

N/A 

N/A 

N/A 

N/A 

Other Documents 

License, Mandate or Import Certificates. 1 copy, UN and NGO 

License, Mandate or Import Certificates. 1 copy, UN and NGO 

License, Mandate or Import Certificates. 1 copy, UN and NGO 

License, Mandate or Import Certificates. 1 copy, UN and NGO 

License, Mandate or Import Certificates. 1 copy, UN and NGO 

License, Mandate or Import Certificates. 1 copy, UN and NGO 

Additional Notes 

The National Customs Service of Ecuador - SENAE may prohibit or restrict the customs transit of goods, for reasons of public safety, health, zoosanitary and phytosanitary or environmental reasons. According to a request made by the competent authorities, or when required for control reasons. 

Any request, of any type (donation, payment facilities, return of guarantees, inspections of vehicle ownership transfers, lifting of precautionary measures, extensions, lifting of abandonment, among others), other than those that must be made through the ECUAPASS platform , it must be sent to the email mesadeservicios@aduana.gob.ec , with the subject: “Other request.” 

 

Transit Regime 

Ecuadorian regulations allow several special customs admission regimes for imports that grant suspensions of duties, such as: temporary admission for re-export under the same conditions, temporary admission for active improvement, transformation under customs control, substitution of goods due to tariffs, customs warehouse, reimportation under the same conditions and dispatch under financial guarantee. Some specific admission regimes allow goods to be held in special facilities, including some properties owned by the importer, with prior authorization from the Customs Authority, for up to one year. No duties are paid until the merchandise is removed from the premises. Clearance under financial guarantee also allows qualified importers to carry out customs clearance with tariff suspension of up to one-month, prior authorization and qualification from the Customs Authority and presentation of a general guarantee. 

Other temporary admission regimes allow importers to bring goods into specific facilities for a specified period in which customs duties are not paid. After that period, if the goods have not been re-exported, all duties will be paid. There are accelerated admission regimes for imports via courier and international postal traffic. However, these regimes are strictly regulated and limited by the weight and value of the transaction in order to limit their use for commercial purposes that could harm local industries, such as textiles. 

 

Consult http://www.aduana.gob.ec  for more information. 

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