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Ecuador Import Tariff Rate Reference
Import Overview
In accordance with the import regulations of the Republic of Ecuador, both individual importers and commercial entities are mandated to remit import duties and ancillary taxes on imported goods. Specifically, for the importation of agricultural tractors, these levies are computed on the basis of the freight’s value, represented by the Cost, Insurance, and Freight (CIF) price. Concurrently, such imports are subject to the imposition of a Business Tax, a Child Development Fund Tax, and, where applicable, a Consumption Tax on certain specified goods.
Tractor HS Code Reference
| HS Code | Explanation | Convert To Horsepower |
|---|---|---|
| 8701.92.00.00 | Other tractors with an engine power exceeding 18 kW but not exceeding 37 kW | 24 - 50HP |
| 8701.93.00.00 | Other tractors with an engine power exceeding 37 kW but not exceeding 75 kW | 50 - 100HP |
| 8701.94.00.00 | Other tractors with an engine power exceeding 75 kW but not exceeding 130 kW | 100 - 175HP |
| 8701.95.00.00 | Wheeled tractors with an engine power exceeding 130 kW | >175HP |
Reference Currency
Dollar
Tariff & Tax Data
| HS Code | Import Tariffs | Value-added Tax (VAT) | Child Development Fund Levy (FODINFA) |
|---|---|---|---|
| 8701.92.00.00 | 5.0 % CIF | 12.0 % CIFD | 0.5 % CIF |
| 8701.93.00.00 | 5.0 % CIF | 12.0 % CIFD | 0.5 % CIF |
| 8701.94.00.00 | 5.0 % CIF | 12.0 % CIFD | 0.5 % CIF |
| 8701.95.00.00 | 5.0 % CIF | 12.0 % CIFD | 0.5 % CIF |
Explanatory Notes
Starting Point
Imported goods are exempted from customs duty and VAT if the FOB price of the goods does not exceed US$400 and the actual weight does not exceed 4KG. However, FODINFA tax is still levied.
VAT
Value-added tax = standard value-added tax rate is 12% × (CIF price + applicable tariff).
FODINFA (Child Development Fund)
0.5% is applied to the import tax base.
Special Consumption Tax (ICE)
For the tractor product category, the program is 0.0%
Official Resource
1. Ecuador Customs Official Website
2. Ecuador Import Matters Instructions
3. Product Tariff Inquiry
4. Ecuador Import Process
FAQs to Get Preferential Tariff
All Natural or Legal Persons, Ecuadorian or foreigners residing in the country who have been registered as an importer in the ECUAPASS system and approved by the National Customs Service of Ecuador, can import.
Once the RUC has been managed in the Internal Revenue Service, you must:
Step 1
Acquire the Digital Certificate for electronic signature and authentication granted by the respective entities:
Step 2
Register on the ECUAPASS portal: (http://www.ecuapass.aduana.gob.ec)
Here you can:
Update database
Create username and password
Accept the usage policies
Register electronic signature
Review bulletin 73-2019, which contains the system instructions that indicate step-by-step user registration to the ECUAPASS portal.
To carry out the procedures for customs clearance of goods, it is necessary to have the participation of the importer or a Customs Agent, who must be duly accredited by the SENAE. The list of authorized Customs Agents is found at the following route: www.aduana.gob.ec > Services for OCE's > Customs Agents.
The DAI must be transmitted through the computer system of the National Customs Service of Ecuador, in a period not exceeding fifteen calendar days prior to the arrival of the means of transport, and up to thirty calendar days following the date of its arrival; If it is not met within that period, the goods will be immersed in one of the causes of tacit abandonment, as established in 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 are those that are called prior control, and must be processed and approved before the shipment of the imported merchandise. (Art. 72 of the Regulations to Book V of the Copci).
Support documents
They will constitute the basis of the DAI's information to 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 in accordance with the provisions of the Law. (Art. 73 of the Regulations to Book V of the Copci).
Transport document
Commercial invoice or document proving the commercial transaction
Certificate of Origin (when applicable)
Documents that the SENAE or the Foreign Trade Regulatory Body considers necessary.
Once the DAI has been transmitted, the computer system of the National Customs Service of Ecuador will give you the number of the customs import declaration and the corresponding capacity channel.
Importation for Consumption (Art. 147 COPCI)
Temporary Admission for Re-export in the same state (Art. 148 COPCI)
Temporary Admission for Active Improvement (Art. 149 COPCI)
Replacement of Goods with Tariff Exemption (Art. 150 COPCI)
Transformation under Customs control (Art. 151 COPCI)
Customs Warehouse (Art. 152 COPCI)
Reimportation in the same state (Art. 153 COPCI)
Disclaimer
All information disseminated through this website is derived directly from the official customs websites of each respective country or region. It is imperative to understand that the search results presented herein are solely for informational purposes and should not be construed as a legal basis for any transactions or obligations.
Additionally, any information pertaining to preferential tax rates obtained via this platform is intended to serve as a preliminary reference only. For official and legally binding tax rates, stakeholders are strongly encouraged to consult the official publications of the customs authorities in each specific country.
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