Is VAT or GST charged on imports into Paraguay?

IVA 10% standard; 5% reduced (food, medicine). One of the lowest VAT rates in South America. Mercosur tariff regime applies.

Who is the customs authority in Paraguay?

Dirección Nacional de Aduanas — https://www.aduana.gov.py/.

Restricted categories include: Firearms (Material Bélico permit); Pharmaceuticals (DINAVISA permit); Cultural property.

Prohibited categories include: Narcotics; Counterfeit goods; CITES-listed species.

IMPORT DESTINATION

USD 100. Personal-import parcels under USD 100 duty-free; above attracts customs + 10% IVA. Mercosur preferential treatment.

CUSTOMS AUTHORITYDirección Nacional de Aduanas

STANDARD VAT10%

DE MINIMIS (USD)US$100

THRESHOLD (USD)

US$100

LOCAL CURRENCY

100 USD

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Personal-import parcels under USD 100 duty-free; above attracts customs + 10% IVA. Mercosur preferential treatment.

As of: 2023-01-01

10%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

#	Document
01	Declaración Jurada de Equipaje
02	DINAVISA permit for medications

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

01Mercosur member; intra-bloc preferential duty.
02Ciudad del Este border (with Brazil) is a major free-trade and informal-trade hub.
03Paraguayan guaraní (PYG) is the local currency.

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Paraguay.