Import/export from Paraguay: customs regime, exporter RUC and licences

Paraguay has one of the most flexible foreign-trade platforms in the region, with one of the lightest bureaucratic burdens. Combined with its strategic position at the heart of MERCOSUR, the Paraguayan customs regime offers genuine windows for regional importers and exporters. In this guide we review how an import/export operation is structured from Paraguay: exporter RUC, documentation, licences and tariff preferences.

Institutional framework

The principal actors are:

• DNIT — National Directorate of Tax Revenues. Merged the former DNA (customs) with the SET (tax administration) from 2023. It is the governing body for customs and taxes.
• MIC — Ministry of Industry and Commerce. Grants specific licences and authorisations.
• REDIEX — Network of Investments and Exports. Promotional one-stop shop for SME exporters.
• SENACSA and INAN. Sanitary controls (animal and food).
• SEDECO. Consumer protection and labelling controls.

Exporter and importer RUC

Any company wishing to operate in foreign trade must register with the DNIT and obtain a RUC with import/export-enabled activities. It is not a separate RUC: it is the same RUC with the relevant economic activities enabled. The procedure:

1. DNIT registration with international-trade economic activity.
2. Obtaining a username and password for the SOFIA system (the customs management system).
3. Appointment of a registered customs broker who will sign the documents.
4. Registration with REDIEX where applicable for promotional programmes.

Key customs documents

• DUI — Single Import Declaration. The principal document for any definitive import. Contains the tariff classification (NCM), CIF value, duties and IVA settlement.
• DEP — Export Declaration. The export equivalent. It sets out the goods, FOB value, country of destination and applicable regime.
• Cargo manifest. Carrier's document accompanying all goods in transit.
• Commercial invoice and packing list. Standard commercial documents, signed by the exporter.
• Certificate of origin. Evidences compliance with MERCOSUR rules or other agreements.

Filing is done electronically through SOFIA, with duties and IVA settled online.

Standard regime: definitive import

At the time of clearance, the importer pays:

• The MERCOSUR Common External Tariff (AEC). It varies by NCM; it can range from 0% (capital goods, IT, certain inputs) to 35% (products with tariff protection).
• 10% import IVA. On CIF + duty.
• Customs services fee. A small percentage.
• ISC (Selective Consumption Tax) where applicable (cigarettes, alcoholic drinks, cars).

The IVA paid on importation is creditable against the IVA charged on local sales. So, for a company reselling in Paraguay, import IVA is not a final cost.

Special regimes

• Temporary admission / maquila. See the detail in our guide to the maquila under Law 1064/97. Inputs enter without paying duties or IVA and the product is re-exported.
• Drawback. Total or partial restitution of duties when a good manufactured with imported inputs is exported.
• Anticipated clearance. Settlement and payment before the goods arrive, to reduce time at port/customs.
• Free zones (Ciudad del Este, Villeta). An extra-territorial customs regime.

MERCOSUR tariff preferences

Paraguay is a full member of MERCOSUR. Goods originating within the bloc circulate at a 0% tariff on presentation of the MERCOSUR Certificate of Origin. This makes Paraguay an ideal platform for re-exporting to Brazil, Argentina and Uruguay free of tariff burden.

In addition, Paraguay has preferential agreements with Mexico, Bolivia, Chile, Peru, Colombia, Ecuador and Venezuela (ACE 35, 36, 58, 59, 62 and 63). It also has GSP arrangements with the EU and the US for certain products.

Common logistics

The main corridors are:

• Paraguay-Paraná Waterway. Ports at Villeta, Asunción, Concepción and San Antonio. Atlantic access via Argentina/Uruguay. Predominant for grain, bulk cargo and commodities.
• Foz do Iguaçu / Ciudad del Este border. Friendship Bridge, a key corridor for trade with Brazil.
• Clorinda / Puerto Falcón border. The crossing into northern Argentina.
• Silvio Pettirossi Airport (Luque). Air freight for high-value electronics, pharmaceuticals and perishables.

Specific requirements by category

• Foodstuffs: INAN registration, labelling in line with MERCOSUR Technical Regulations and establishment authorisation.
• Veterinary products and meats: SENACSA issues the sanitary certificates.
• Medicines and cosmetics: National Directorate of Health Surveillance (DINAVISA).
• Telecommunications: CONATEL homologates equipment before import.
• Defence: DIMABEL, prior licences from the Ministry of Defence.

Realistic timings and costs

• Setting up the importer-enabled RUC: 5 to 10 working days.
• Import clearance: 2 to 5 days on average once the goods have arrived.
• Broker's fees: between 0.5% and 1.5% of CIF, with minimums.
• Tariffs vary dramatically by NCM — model with the integrated tariff in SOFIA before committing.

Integration with IRE and IVA

Foreign-trade operations slot into the general tax system: import IVA is creditable, exports are taxed at 0% (with recovery of the IVA on inputs), and the result of the operation is then subject to IRE at 10% on net profit.

Common mistakes

• Under-declaring customs value: the DNIT cross-checks databases and applies adjustments with significant penalties.
• Using unregistered or low-performance brokers: this can double turnaround times.
• Failing to request the MERCOSUR certificate of origin from the exporter: the 0% tariff at destination is lost.
• Skipping sanitary licences — the goods are held until the position is regularised.

Exports: concrete tax advantages

Exporting from Paraguay combines benefits that are rarely found together in the region:

• 0% IVA on the export transaction, with the right to refund accumulated IVA credit on inputs.
• 10% IRE on net profit, one of the lowest rates on the continent.
• Exemption from or reduction of certain local taxes in promotional zones.
• A drawback mechanism to refund duties paid on imported inputs when the product is exported.
• Low logistics cost to the Atlantic via the Waterway.

Importing capital goods

For a company setting up to manufacture or build a logistics operation, the importation of capital goods —machinery, production equipment, industrial vehicles— is subject to a 0% tariff under most NCMs, with the option to finance it. Import IVA is recovered as a credit against later output IVA. Net effect: machinery purchased on terms similar to those of a global multinational, from a Paraguayan company.

Real-world use cases in Paraguay 2026

• Regional electronics distributor importing from Asia and redistributing to Argentina and Brazil from Ciudad del Este.
• Commodities exporter (soya, beef, yerba) using the Waterway to Rosario or Uruguay.
• Auto-parts manufacturer under the maquila regime, exporting into Brazilian value chains.
• BPO services operator who "exports" services to clients in the United States under the export-of-services regime.
• Pharmaceutical-input importer under DINAVISA licence.

Post-operation obligations

In addition to the clearance, the operator must:

• File IVA monthly, integrating the foreign-trade operations.
• File the annual IRE return with the consolidated result.
• Archive customs documentation throughout the limitation period (5 years).
• If using temporary admission, keep track of balances pending re-export to avoid losing the benefit.

Key difference between export of goods and of services

The export of goods follows the traditional customs regime: DEP, certificate of origin and physical control at customs. It is taxed at 0% IVA with credit recovery.

The export of services —BPO, software, consulting— receives particular treatment: the invoice must be issued electronically to a client domiciled abroad, the service must be rendered from Paraguay and used abroad. Under those conditions, IVA does not apply (or it applies at 0% with recovery). The DNIT requires documentary support consisting of the contract and proof of payment received from abroad.

The Waterway: the key logistics corridor

The Paraguay-Paraná Waterway is a 3,442-km navigable system connecting the heart of South America with the Atlantic Ocean. For Paraguay it represents:

• More than 70% of exports leave via inland waterways.
• Main ports: Villeta (near Asunción), Pilcomayo, Concepción and San Antonio.
• Competitive tariffs versus long-distance road transport.
• Dependence on hydrological conditions — drafts are restricted in dry years.

Indicative logistics costs 2026

• Sea freight Asia - Paraguay via Montevideo: USD 3,500 - 5,000 per 40" container.
• Freight Europe - Paraguay: USD 4,000 - 6,500.
• Freight south-east Brazil - Paraguay: USD 1,500 - 2,800 per 30-tonne lorry.
• Customs clearance: USD 300 - 700 per DUI.
• Port storage: variable according to dwell time.

Free zones

Paraguay has industrial and commercial free zones. Companies established there benefit from:

• A special customs regime with a reduced single tax.
• Flexibility for manufacturing, assembly and hub-style logistics.
• Exemption from various taxes provided that the operation is extra-territorial.

They are complementary to the maquila regime: each business chooses according to its production profile and target market.

Integration with tax residency and operating company

For a founder structuring themselves in Paraguay, a typical architecture is:

1. Incorporate a Paraguayan SRL or SA as the operator.
2. Enable the foreign-trade activities at the DNIT.
3. Obtain personal tax residency.
4. Where appropriate, layer in the maquila regime for certain product lines.
5. Keep tidy accounts with Sifen active.

See also our guide to the Paraguayan tax system to understand how IVA, IRE and INR interact in cross-border operations.