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Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link: 4.1 Government Contact List

Duties are exempt, except fees for customs services, on the following cargo:

i) Travelers' personal effects;

ii) Household goods and work equipment;

iii) Shipments of aid for natural catastrophes or similar disasters in favour of entities of the Public Sector or of private organisations of charity or relief;

iv) Those as described in the Cadastre of Public Sector Entities and the Society for the Fight against Cancer (SOLCA);

v) Donations from abroad, in favour of state institutions or the private non-profit sector, designed to cover health services, food, technical assistance, charity, medical assistance, education, and scientific and cultural research, provided that they have signed contracts of cooperation with state institutions;

There will be no tax exemption on vehicle donations, except when it is necessary for special uses, such as ambulances, clinical or radiological vehicles, library cars, fire trucks, etc., and provided that their function is compatible with the activity of the beneficiary institution;

vi) Coffins or amphoras containing corpses or human remains;

vii) Samples without commercial value;

viii)  Those provided for in the Law on Immunities, Privileges and Diplomatic Franchises, which includes diplomatic and consular representations and missions, international organizations and other foreign government agencies accredited to the national government;

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

No more exemptions than those provided in this article are recognised, therefore the exclusions or waivers provided for in other laws, general or special, will not be applied in the liquidation of taxes on foreign trade.

Imports of machinery, implements and other materials necessary for the exploration and exploitation of hydrocarbons directly carried out by companies that have signed contracts with the state for the exploration and exploitation of hydrocarbons, in its various forms, during the exploration period and in the first ten years of exploitation, provided that said articles are not produced in the country, they abide by the provisions of article 87 of the Hydrocarbons Law; consequently they will enjoy the exemption of 100 percent of the customs taxes.

https://www.oas.org/juridico/mla/sp/ecu/sp_ecu-mla-law-customs.html (Customs Law)

Emergency Response

Agreements / Conventions Description

Ratified by Country?

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, Latin American Energy Organization, Latin American Integration Association, Bolivarian Alliance for the Peoples of Our America, Andean Community of Nations, Union of South American Nations (UNASUR)

Exemption Regular Regime (Non-Emergency Response)

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

Documents required to import are: a commercial invoice, the original or a copy of the bill of lading or airway bill, an insurance policy in accordance with the insurance law, the Registro Único de Contribuyentes (RUC), certificate of origin where applicable (to qualify for tariff preferences when available) and a certificate of compliance with quality standards (INEN) where applicable.

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

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

UN agencies are exempt from all customs taxes/duties, and there are no limitations or required licenses. All UN agency imports must use the following tariff code: 9804.00.00. Once the exemption authorization is issued, the customs procedures will be initiated. To note: if the cargo is urgently needed but the exemption document has not been issued, a warranty letter must be issued in order to secure the amount of the taxes. Once the process is finished and the exemption documents are issued, the warranty will be returned.

 

Organisational Requirements to obtain Duty Free Status

United Nations Agencies

 Must be authorised by the Ministry of Foreign Affairs.  

Non Governmental Organisations

 Must be authorised by Customs according to Customs Law and Tax Regime Law

 

Exemption Certificate Document Requirements

Ecuador – Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

Shelter, WASH & Education

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecom Equipment

Invoice

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

AWB, BoL & other Transport Docs

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Donation and Non-Commercial Certificates

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Packing Lists

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Please note: These requirements apply to the UN and NGOs alike.


Customs Clearance

General Information 

Ecuador – Customs Information

Embargoes

 

Prohibited Items

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

  • Narcotics/controlled substances
  • Alcohol, cigarettes, and cigars
  • Explosives, ammunitions, swords, air guns, firearms and weapons of any kind
  • Pornographic materials, videos, and software
  • Imports of psychotropic medicines and certain precursor chemicals used in narcotics processing require prior authorisation from the National Drug Council (www.prevenciondrogas.gob.ec).

General Restrictions

Restricted items are items which may be limited to certain quantities or require additional duties, taxes, or fees before they can be cleared by customs officials. The following items are restricted and dutiable by the government of Ecuador:

  • Each individual entering Ecuador is allowed to import up to 200 kilos of clothing, shoes, and personal accessories; importing more than 200 kilos will incur import taxes and duties
  • All new items will be subject to import taxes and duties, as well as any items in excess of 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

 

Ecuador – Customs Clearance Document Requirements (by commodity)

 

Food

Shelter, WASH & Education

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecom Equipment

Invoice

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

AWB, BL

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Donation and Non-Commercial Certificates

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Packing Lists

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Yes, Original,

2 copies

Please note: These requirements apply to the UN and NGOs alike

Ecuador requires a document called "Acuerdo de Liberación de impuestos" issued by the Ministerio de Relaciones Exteriores and Aduana del Ecuador.

 



Exemption Certificate Application Procedure

 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • Document requesting the exemption to the Ministry of Foreign Affairs

  • Document issued by the Ministry of Foreign Affairs

  • Document requested by customs (SENAE)

  • Document issued by customs (SENAE)

Process to be followed (step by step or flowchart)

In order to obtain the exemption certificate, UN agencies must first submit a request to the Ministry of Foreign Affairs to issue the document, prior to obtaining clearance from customs. Ecuador requires the use of an authorized agent for customs clearance (see below list).

 

 

Please note: This is not an exhaustive list. WFP maintains complete impartiality and is not in a position to endorse or comment on any company’s suitability as a reputable supplier/service provider. The list is provided for general information only and the inclusion of a company or individual on the list does not imply a recommendation by WFP.

A&E Salguero Customs Agent

Quito:
Av De la Prensa N49-207 y Juan J. Paz Miño
Tel: (593-2) 2243 697/ 2255068
Cellular: (593-9) 98313570 
E-mail: genencia@ae-salguero.com
Web: http://ae-salguero.com.ec/

Guayaquil:
Lorenzo de Garaicoa 1244 y Clemente Ballén
Tel: (593-4) 2524047
Cellular: (593-9) 98313569

Esmeraldas:
Cellular: (593-9) 98313567
Cellular: (593-9) 98311808

Transit Regime

Ecuadorian regulations allow several special customs regimes of admission for imports that grant duty suspensions, such as: temporary admission for re-export in the same condition, temporary admission for active improvement, transformation under customs control, replacement of merchandise with tariffs, customs depository, re-import in same condition, and clearance under financial guarantee.

Some specific regimes of admission allow goods to be kept in special facilities, including some properties owned by the importer, upon prior authorisation by the Customs Authority, for up to one year. No duties are paid until the goods are taken out of the facility.

Clearance under financial guarantees also allows qualified importers to clear customs with tariff suspension of up to one month upon prior authorisation and qualification by the Customs Authority and presentation of a general guarantee.

Other regimes for temporary admission allow importers to intern goods in specific facilities for a specific period in which no customs duties are paid. After that period, if the goods have not been re-exported, full duties shall be paid.

There are expedited regimes of admission 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 textile industries.

Refer to http://www.aduana.gob.ec for more information.