Como Importar um Carro da China para o Paraguai: Um Guia Abrangente
Key Trade Context: Paraguay’s Tariff Regime
Paraguay is not a member of the European Union (EU) nor does it have a Free Trade Agreement (FTA) with China. Consequently, vehicles imported from China to Paraguay are not automatically eligible for EU origin preferences. Instead, they are subject to the Mercosur (Southern Common Market) Common External Tariff (CET).
Special Policies for New Energy Vehicles (BEV/PHEV)
To promote the adoption of new energy vehicles, Paraguay has implemented import tax incentives for NEVs since 2022 (per announcements from the Ministry of Finance and the National Electricity Administration).
In short: Imported new energy vehicles (Battery Electric Vehicles/Plug-in Hybrid Electric Vehicles) from China can apply for a 0% national tariff exemption—even without an FTA—provided they are accompanied by complete technical documentation, most notably:
- UN38.3 certification (for battery safety)
- Manufacturer’s certificate
Click the image to view the full spreadsheet of NEV tax incentives
Regulations & Relevant Authorities
Compliance with Paraguay’s customs and transportation regulations is critical. Key authorities involved include:
- DNIT (Paraguay’s tax authority, responsible for VAT collection and tariff assessment)
- National Customs Service (for import clearance and tariff verification)
- Ministry of Transportation (for vehicle registration and compliance checks)
Tax Requirements: Breakdown for Car Imports
1. Value Added Tax (VAT/IVA)
Paraguay’s standard VAT rate (locally known as "IVA" – Impuesto al Valor Añadido) is 10%, which generally applies to imported goods.
Key details about Paraguay’s VAT system:
- VAT accounts for approximately 70% of Paraguay’s total government tax revenue (per DNIT data).
- It is a consumption tax: the buyer pays VAT at the time of purchase, and the seller remits it to the state.
- Reduced rates (5%) apply to rents, real estate sales, and interest.
- Exemptions include purchases by foreign tourists and digital exports.
2. Customs Duty
Import duties are governed by Mercosur’s Common External Tariff (CET), with the following parameters:
- CET range: 0% – 35% ad valorem (based on the vehicle’s declared value).
- Applied rate in practice: 0% – 30% (varies by HS subheading and exceptions).
- Paraguay’s average applied tariff rate for imports is 10.1%, lower than its bound WTO tariff rate of 33.5%.
Critical Note: To avoid tariff disputes, it is recommended to apply for a binding ruling/classification from Paraguay’s customs authorities for your specific vehicle model.
3. Tax Incentives for Electric & Hybrid Vehicles
Effective June 24, 2024, Paraguay exempts electric (BEV) and hybrid (HEV) vehicles from import customs duties. However:
- The exemption requires formal application and submission of supporting documentation (e.g., technical certificates, proof of vehicle type).
- VAT (10%) and potential local fees may still apply.
- Always obtain written confirmation from customs to verify full tax liabilities.
Used Car Import Restrictions
Paraguay imposes specific rules on used car imports:
- Steering Requirement: Left-hand drive (LHD) vehicles are mandatory.
- Age Limit: For individual importers, used cars typically must be less than 10 years old (counted from the year of manufacture).
- Port/Agent Variations: Rules may differ slightly across ports or customs agents. Always confirm with the National Customs Service or Ministry of Transportation for official guidance.
Note: While Paraguay ostensibly prohibits imports of used cars over 10 years old, legal loopholes allow for exceptions in some cases.
Final Recommendations
- Verify Documentation Early: Ensure all technical documents (UN38.3, manufacturer’s certificate, vehicle registration) are complete and compliant with Paraguayan standards.
- Secure a Binding Ruling: For non-NEV vehicles, apply for a tariff classification ruling to avoid unexpected duty costs.
- Confirm Tax Exemptions: For NEVs/hybrids, follow official procedures to claim duty exemptions and clarify VAT obligations.
- Work with Local Experts: Partner with a licensed Paraguayan customs broker to navigate port clearance and regulatory compliance.
By adhering to these steps, you can streamline the import process and ensure compliance.
