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1.3 Bolivia Customs Information
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Bolivia Customs Information

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

Emergency Response:

[Note: This section contains information which is related and applicable to 'crisis' times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes, 12/09/1995   

Annex J-5 Revised Kyoto Convention

Yes, 26/06/1999      

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)

Yes,

Act 2140 – 25/10/2000

Act 2335 – 05/03/2002

Act 1990 Art. 5. – 28/07/1999 

Exemption Regular Regime (Non-Emergency Response): 

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

The General Customs Act No 1990, Article 5 ratifies the customs clearance procedure of all relief consignments for the purpose of exports, transit, temporary admission and imports, which should be conducted as a priority issue.
Clearance of relief consignments should be granted without regard to the country of origin, the country from which arrived or country of destination. In the case of relief consignments, any economic export prohibitions or restrictions and any export duties or taxes otherwise payable should be waived. Each Agency of the United Nations System and the Bilateral Cooperation sign a Covenant or Agreement of Assistance and Cooperation with the Government of Bolivia.
For the specific case of WFP, the Standard Basic Assistance Agreement to Bolivia was signed on March 14, 1968 with the Ministry of Foreign Affairs and Worship in representation of the Government, whereby WFP’s obligations in food assistance, and the Government’s obligations in the recognition of the prerogatives and immunities WFP has as a specialized agency of the United Nations system are established.
WFP has established a differentiated process in the Operations Agreement with the Bolivian Government for the treatment of food imports. That is why the Government Counterpart Office uses the services of the Government’s Customs Agent “Despachos Oficiales (Official Consignments)” for the immediate customs clearance under Article 128 to 131 of the Customs Act, since these consignments consist of food with high risk for contamination if stored in inappropriate warehouses.
NOTE. – “Despachos Oficiales” is the Government’s Customs Agency whose sole mission is to carry out regularization procedures of imports regarding special products or materials, such as: medicines, food, military and police supplies.
Non-food items are not cleared through Government Counterpart Office. Thus, the general procedure adopted by the Multilateral and Bilateral International Cooperation, NGOs and Conventions should be followed, as described below:

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 Convention on the Privileges and Immunities of the United Nations Act, dated December 06, 1949.

Specific agreement between the United Nations Agency and the Government of Bolivia.

Supreme Decree No 2225, Title V, Chapter I, Articles 49 to 53 exonerating the Consolidated Customs Duty and Excise Tax.

The Government counterpart should carry out the procedure for the Value Added Tax exemption by means of a Supreme Decree.

Non-Governmental Organizations

Specific Agreement between the Non-Governmental Organization and the Bolivian Government.

Supreme Decree No 2225, Title IV, Chapter I, Articles 44 to 45 exonerating the Consolidated Customs Duty.

GLCSC LCA BOLIVIA Requisitos Donaciones 140930

GLCSC LCA BOLIVIA Guia Importacion 140930

Exemption Certificate Application Procedure: 

Importers Registry

People conducting import operations on an occasional basis may register. The registration is online and does not require the physical presence of the person concerned at the National Customs office.

REQUISITES

At the moment of the registration the person concerned should have the following documents:

Natural person without a Tax Identification Number (NIT)

  • National or foreign identification document issued by the Bolivian Competent Authority, or
  • Passport, or
  • Identification document from the country of origin of the foreign citizen.
  • Handicapped people that may want to benefit from the Act 223 shall have a Handicapped identification document issued by CONALPEDIS.

STEPS FOR REGISTERING

  • The person concerned should register online following the steps below:
  • Visit the National Customs website at www.aduana.gob.bo and click on “Nuevo Padrón de Importadores (New Importers Registry)" in the area of “Servicios”.
  • In the main page of “Nuevo Padrón de Importadores"; choose the option for non- customary importers.
  • Choose the appropriate “Tipo de Solicitante (Type of Applicant)” from the options shown.
  • Enter the requested data filling out the Form of Registration of Foreign Trade Operators.
  • Once it has been completed, send it online to the National Customs, prior revision of the data entered. Take into account that such document constitutes an affidavit.
  • Next, the person concerned will receive a confirmation of his registration as importer as of which he may be able to carry out import operations.

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

 Agreement between the Government of Bolivia and the International Organization

  • General Customs Act No 1990 dated July 28, 1999.
  • Regulations to the General Customs Act Supreme Decree No 25870 dated August 11, 2000.
  • Governmental Administration and Control SAFCO Law No 1178 dated July 20, 1990.
  • Supreme Decree No 22225 dated July 13, 1989 Regulation to Tax Exemption for imports and its amendments.
  • Supreme Decree No 26077 dated February 19, 2001 approving the new modified text of Law No 843, Article 49.

Requisites to be exonerated:

  • Registration in the Imports Registry of the National Customs – Importers Registry.
  • Verbal note to the Ministry of Foreign Affairs and Worship.
  • Special forms granted by the Unit of Privileges and Diplomatic Immunities.
  • Legal provisions and backgrounds endorsing the application.

Commercial documentation:

  1. Commercial invoice from supplier
  2. Value statement
  3. List of packaging with the supplier’s stamp and signature
  4. Conformity notice
  5. Insurance policy
  6. Bill of lading: maritime, air and/or land
  7. List of Port expenses
  8. Invoice of land freight Port / Destination
  9. Acknowledgement  of receipt
  10. Certificate of Donation

Process to be followed (step by step or flowchart)

For immediate clearance, Article 128 to 131 of the Customs Act Regulations:

  • Verbal note addressed to the Ministry of Foreign Affairs and Worship, enclosing the commercial documentation.
  • Fill out of specific forms issued by the Unit of Privileges and Diplomatic Immunities from the Ministry of Foreign Affairs.
  • Letter requesting authorization to the Ministry of Finance for the tax exemption of the merchandise donated by the Organization.
  • Follow the procedure of the Ministerial Resolution at the Ministry of Rural, Agricultural, and Environmental Development (MDRAyMA) for the clearance of food.
  • Once the MDRAyMA Resolution is issued, request the Phytosanitary or Innocuousness Import Permit at SENASAG.
  • Paid ASPB payslips from Port of Arica. ASPB is Bolivia´s Customs Agent in Port of Arica and Port of Antofagasta Chile.

Payments to the concessionaries are approved by the National Customs Tariffs Directory Resolution RD 01-033-02 , as follows:

  • Logistic service 0.45% of the CIF value.
  • Storage service. US$.1.8 per ton per fortnight
  • Storage insurance 0.08% of the CIF value.
  • Transit assistance service US$. 12 per international cargo manifest (this amount is charged when trucks go through internal customs only).
  • Payment of this service is in accordance with the Agreement held by the Government and the International Organization.

GLCSC LCA BOLIVIA Customs Clearance 140930

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (shelter. wash, education)

Medicines

Vehicles and Spare Parts

Staff (office) Supplies

Telecommunication Equipment

Invoice

Yes applicable for UN. It applies for an NGO

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes applicable for UN. It applies for an NGO

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

AWB/BL/Other Transport Document

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Donation/Non-Commercial Certificate

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Packing List

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Certificate of Origin

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Yes,

1 original and 2 copy. It applies for UN and for NGO.

Certificate of NON  Reactivity

Yes,

1 original and 2 copy. It applies for UN and for NGO.

 n/a

  n/a

  n/a

  n/a

  n/a

Phytosanitary Certificate of Origin

Yes,

1 original and 2 copy. It applies for UN and for NGO.

  n/a

  n/a

  n/a

  n/a

  n/a

Certificate of Value

Yes,

1 original and 2 copy. It applies for UN and for NGO.

  n/a

  n/a

  n/a

  n/a

  n/a

Certificate of Value Structure

Yes,

1 original and 2 copy. It applies for UN and for NGO.

  n/a

  n/a

  n/a

  n/a

  n/a

Additional Notes

When donated articles do not have a Commercial Invoice, the International Organization shall elaborate the Certificates of Donation, Value and Value Structure.

It is important to take note that for products that come in wood packaging and/or pallets, wooden elements must have "Fumigation Certificate from Origin" separately from the product.

Customs Clearance

General Information 

Customs Information

Document Requirements

Import with taxes exemption:

-       Letter to the Ministry of The Treasury requesting tax exemption, and enclosing the settlement made by the Customs  Agency.

-       Commercial Invoice (1 original and 1 copy)

-       Certificate of Donation (1 original and 1 copy)

-       Bill of lading (B/L, Air receipt) (1 original & 1 copy)

-       Insurance (if it comes from origin)

-       Certificate of Origin (1 original & 1 copy)

-       Acknowledgment receipt

-       SENASAG certificate (1 original)

-       Ministerial Resolution of the MDRAMA for food (1 original)

-       Ministerial Resolution from the Ministry of Education for primary school textbooks  (1 original)

-       For NGOs the first requisite is changed with a Form

Embargoes

NONE

Prohibited Items

Military and Police equipment, endangered species and precursors.

General Restrictions

NONE

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (shelter. wash, education)

Medicines

Vehicles and Spare Parts

Staff (office) Supplies

Telecommunication Equipment

Exemption certificate from the Ministry of Foreign Affairs

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and 1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Invoice

 

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

/BL/Other transport document

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Donation / non commercial Certificate

Yes,

1 original and   1 copy. It ap2plies for  UN

Yes,

1 original and   1 copy. It applies for UN and for NGO.]

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Packing list

Yes,

1 original and   1 copy. It applies for  UN

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Phytosanitary certificate

Yes,

1 original and   1 copy. It applies for  UN

 n/a

 n/a 

  n/a

  n/a

  n/a

Acknowledgment receipt of the Customs Warehouse

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.]

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Cargo Manifest MIC/DTA

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Expense Worksheet

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Yes,

1 original and   1 copy. It applies for UN and for NGO.

Additional Notes

 

 

Transit Regime

International Customs Transit Declaration

General Customs Act of 1990, Title VI  Special Customs Regimes, Chapter I, Articles 102 to 111.

Regulations to the General Customs Act of 1990

Tax Reform Act No 842

GLCSC LCA BOLIVIA Transit Regim 140930

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