Half the travelers returning from Paraguay with purchases never read their country's customs rules. The other half read them but don't remember. This guide summarizes — with official 2026 values — what you can bring tax-free if you're Argentine, Brazilian, Uruguayan, Chilean, Spanish, Italian or from another European destination, what happens if you exceed, how «excess» is calculated, which documents to carry, which products are restricted and how the courier regime works. All information is verifiable in linked official sources.
The base concept: luggage regime vs courier regime
Every customs system in the world has two distinct channels:
- Accompanied luggage regime: what you physically carry crossing the border or landing at the airport. Has a franchise (tax-free amount) and specific rules on which quantities qualify as personal use.
- Courier / postal import regime: what you buy online and is delivered by mail or courier. Has different franchises (sometimes higher, sometimes lower) and different procedures.
This guide mainly covers the luggage regime, mentioning courier when relevant.
Argentina (ARCA-AFIP)
2026 luggage franchise:
- Air / sea: USD 500 per adult (USD 1,200 for free-zone and Fueguian residents).
- Land / river (includes Encarnación-Posadas or Foz-CDE crossings): USD 300 per person.
- Minors under 16: 50% of adult franchise.
- Additional duty-free shop on arrival: USD 500 (air).
If you exceed: a flat 50% tax applies on the declared excess value (2024 decree). If you don't declare and customs detects, additional fine plus possible seizure.
2026 courier regime: the door-to-door regime reformed by Milei's government allows imports up to USD 3,000 per shipment with a single 50% payment (no breakdown: includes duties + VAT + internal taxes). For residential addresses, no annual limit. Relevant if you plan to buy from a Paraguayan supplier shipping by courier.
Restricted products / special attention:
- Tobacco: up to 400 cigarettes + 50 cigars + 50 g loose per person >18.
- Alcohol: up to 2 liters per person >18.
- DJI drones: mandatory ANAC registration on arrival.
- Medicines: personal use only, prescription visible.
- Pets: SENASA certificate + international health booklet.
- Cash: declare if exceeding USD 10,000.
Recommended documentation: Paraguayan invoice with your name + passport/ID, IMEI of phone and serial numbers of electronics visible on invoice.
Official source: Decree 1126/2024 ARCA-AFIP and Carta de Porte ARCA portal.
Brazil (Receita Federal)
2026 luggage franchise:
- Air or sea: USD 1,000 per person >16.
- Land or river (Foz do Iguaçu, Ponta Porã, etc.): USD 500 per person.
- Additional duty-free quota on arrival: up to USD 1,000 (air only).
- Minors: franchise is per person (not doubled for the group).
- Cigarettes: 200 + 25 cigars + 250 g loose.
- Drinks: 12 liters total.
Mandatory e-DBV: if you exceed the franchise you must fill out the Declaração Eletrônica de Bens de Viajante before reaching customs (at gov.br/receitafederal). Also applies if entering with USD 10,000 or more, pets, drones, weapons or restricted products.
If you exceed: the tax is 50% on the excess value. New (unused) merchandise declared pays that 50% and is released. Concealed or undeclared goods: 50% + fine + possible seizure.
Courier regime (Compra Pra Mim / Remessa Conforme): 2026 regime continues: shipments Special attention: Official source: Receita Federal — gov.br/receitafederal. 2026 luggage franchise: If you exceed: customs applies 60% on the excess, plus possible seizure if undeclared. Courier regime: shipments up to USD 200 tax-free (3 per person per year). Over USD 200: 60%. Special attention: Uruguay has stricter rules on meat products (it's a major beef exporter, protects biosecurity). Official source: aduanas.gub.uy. 2026 luggage franchise: If you exceed: VAT 19% + average 6% duty (can be higher per tariff). Simplified procedure available at airport for excesses under USD 1,000. Courier regime: shipments up to USD 30 exempt. Over USD 30: tribute according to tariff. Special attention: Official source: aduana.cl. 2026 luggage franchise (identical EU-wide): If you exceed: entry country VAT (Spain 21%, Italy 22%, France 20%, Germany 19%, Portugal 23%) + TARIC duty per tariff (smartphones 0%, laptops 0%, perfumes 0% — but still pay VAT). The simplified flat tariff of 17.5% applies for excesses Courier regime: commercial shipments pay VAT from the first euro (2021 EU reform) plus duty from EUR 150. Special attention: Official source: European Commission Customs. EU community regime applies. Italian specifics: United States (CBP): USD 800 franchise per resident or visitor >21. Tobacco: 200 cigarettes. Alcohol: 1 liter. Mandatory declaration on CBP 6059B form if exceeding. Excesses pay «flat duty» of 3% on first USD 1,000 + tariff afterwards. Agricultural products: strict APHIS-USDA control, seizure if undeclared. Canada (CBSA): CAD 800 per resident outside >48h; CAD 200 if 24–48h. Meat products: forbidden. United Kingdom (post-Brexit): own regime. GBP 390 per adult. Tobacco and alcohol with specific quotas. This is where most confusion happens: Before making the shopping list, read which categories pay off the most and review the Asunción and Ciudad del Este guides.
Uruguay (DNA — Dirección Nacional de Aduanas)
Chile (SNA — Servicio Nacional de Aduanas)
Spain and European Union
Italy (EU regime + specifics)
Other destinations: USA, Canada, UK
How to calculate «excess» correctly
Legal strategies to maximize your franchise
Common mistakes that cost you money
Popular Paraguayan products and their regime
Product Argentina Brazil Spain/EU iPhone / MacBook Within franchise or pay 50% on excess Within franchise or pay 50% + possible e-DBV Pay VAT 21–22% + 0% duty Perfumes Limited to personal use (1–3 units). Excess at 50%. Same. Receita Federal applies «reasonable quantity» rule. Limited to personal use. Excess VAT + duty. Whiskies / wines 2 L free. Excess at 50%. 12 L free. Excess at 50%. Specific quotas (see above). Ñandutí / ao po'i / handicrafts No restriction. In franchise. No restriction. No restriction. No duty. Yerba mate No restriction (also Argentine). Accepted. Allowed. Dried vegetable products unrestricted. Yacaré leather Allowed with Paraguayan CITES certificate. Allowed with certificate. Strict CITES. Permit mandatory. Dried meats (jerky) Allowed with SENACSA certificate. Forbidden without MAPA certificate. Forbidden (EU 2009 decision). Final pre-crossing checklist