Frequently asked questions

Yes. Paraguay's Customs Code (Law 2422/04, art. 22) requires customs operations to go through a licensed customs broker, who represents the importer or exporter before Customs. Since 2023 Customs is part of the DNIT, the national revenue authority (Law 7143/2023).

Official sources: Código Aduanero, Ley 2422/04 (BACN) · Ley 7143/2023, crea la DNIT (SILpy)

The importing entity needs an active Paraguayan tax ID (RUC) and must be registered in the DNIT's PVAA registry as a regular or occasional importer. For foreign companies this is usually the slowest step, so it is best started while negotiating with the supplier. A licensed customs broker then files each import.

Official sources: DNIT, Registro de Personas Vinculadas a la Actividad Aduanera (PVAA) · Código Aduanero, Ley 2422/04 (BACN)

It depends on the tariff code. Imports generally pay the customs duty under the Mercosur Common External Tariff (0% to 35% in Paraguay), a customs valuation fee and VAT (10% standard rate). Some products also pay excise tax (ISC). The DNIT portal offers an estimated import budget tool.

Official sources: MEF, Arancel Nacional Vigente (NCM/AEC, 0% a 35%) · DNIT, sistema SOFIA (presupuesto estimado de importación) · PwC Worldwide Tax Summaries, Paraguay: IVA y gastos de importación

Each declaration is assigned a channel based on risk. Green: released without review. Orange: document review. Red: document review and physical inspection. In our analysis of DNIT open data, 27% of import declarations went through the red channel between October 2025 and September 2026.

Official sources: Canales de selectividad, Revista Científica UPAP · DNIT, Datos Abiertos de Aduanas

Food, health products, medical devices and cosmetics (DINAVISA), plant products, seeds and fertilisers (SENAVE) and animal-origin products (SENACSA), among others. They are filed through the Importer Single Window (VUI) and should be approved before the cargo arrives.

Official sources: DNIT, Ventanilla Única del Importador (VUI) · Ley 7361/2024, DINAVISA asume alimentos (SILpy) · Ley 2459/04, crea el SENAVE (BACN) · SENACSA, marco legal (Ley 2426/04)

A company in Paraguay processes, assembles or repairs goods for a foreign principal under an approved program. Since 8 September 2025 Law 7547/2025 applies: a single 1% tax, temporary import of inputs for up to 12 months and of machinery while the program is in force.

Official sources: MIC, régimen de maquila (Ley 7547/2025, vigente desde el 08/09/2025) · Ley 7547/2025, texto completo (DNIT)

It is the Customs Code regime (arts. 166 to 175) that lets foreign goods enter for a set period and purpose, with full or partial suspension of duties and a guarantee in favour of Customs. The goods must be re-exported unchanged within the deadline.

Official sources: Código Aduanero, Ley 2422/04 (BACN) · DNIT, Admisión Temporal

Exporters register with the Ministry of Industry and Trade through the Export Single Window (VUE); the registration is valid for one year. Depending on product and destination, a certificate of origin (also via the VUE) and sanitary or phytosanitary certificates are added.

Official sources: MIC, Registro de Exportador (VUE) · MIC, certificado de origen para la exportación

Yes. We work in English, Spanish and Portuguese with foreign companies importing into Paraguay, setting up in the country or evaluating maquila.

We are based in Luque and handle operations across Paraguay. First contact is by WhatsApp or email.