CUSTOMS DUTIES: BRAZIL TO PARAGUAY

Customs Duties and Import Regulations: Brazil to Paraguay

Trade between Brazil and Paraguay is governed by the Mercosur common market framework, established in 1991. As both countries are founding members of this regional trade bloc, goods moving between them are subject to Mercosur's Common External Tariff (CET) system and related regulations. Understanding these customs duties and import requirements is essential for successful export operations from Brazil to Paraguay.

Mercosur Trade Framework Overview

Paraguay, as a landlocked Mercosur member, applies the Common External Tariff to imports. The CET averages 11.5 percent and ranges from zero to 35 percent ad valorem. However, Paraguay maintains an applied tariff rate that is generally lower, averaging 10.1 percent, with rates typically ranging from zero to 30 percent depending on the product classification. Paraguay is permitted to maintain exceptions to the standard CET structure, with a list of 649 exceptions previously authorized.

General Duty Rates by Product Category

Product Category	CET Range	Applied Rate (Typical)	Notes
Various Products	0% - 35%	0% - 30%	Rates vary by HS code classification
Mercosur Average	11.5%	10.1%	Paraguay's average applied rate
Product-Specific Rates	Varies by HS code	Varies by HS code	Contact customs experts for specific products

Important Note: For specific tariff rates on your products, consult the detailed HS code classifications or contact Paraguayan customs authorities and trade specialists, as rates vary significantly by product category.

Required Documentation for Export to Paraguay

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions
• Bill of Lading or Air Waybill for transportation
• Certificate of Origin confirming Mercosur status
• Import License (if required for specific product categories)
• Health and Safety Certificates (for applicable products)
• Customs Declaration Form completed accurately
• Insurance Documentation
• Product-specific certifications or compliance documents

Important Customs Regulations and Considerations

Double Tariff Application: Paraguay, as a landlocked country, must import goods through other Mercosur member ports. According to current Mercosur procedures, the CET must be paid when goods enter the initial Mercosur country and again when imported into Paraguay. This effectively doubles the tariff burden for landlocked imports.

Mercosur Certificate of Origin: Goods must meet Mercosur rules of origin requirements to qualify for preferential treatment. Documentation must clearly establish that products originate from Brazil or qualify for Mercosur treatment.

Prohibited and Restricted Items: Certain products may be prohibited or restricted from importation into Paraguay. Verify restrictions for your specific goods before shipment.

Labeling and Marking: All products must comply with Paraguayan labeling requirements, including language specifications and product information standards.

Mercosur Trade Agreements and Preferential Terms

As a Mercosur member, Brazil enjoys preferential trading terms with Paraguay. Goods originating in Brazil may qualify for reduced or zero tariff rates under Mercosur protocols, provided they meet rules of origin requirements. The preferential treatment applies to products with sufficient regional value content as defined by Mercosur regulations.

Exporters should ensure proper documentation of origin and maintain records demonstrating compliance with Mercosur standards. This documentation is critical for claiming preferential tariff treatment and avoiding additional duties or penalties.

Recommendation: Consult with Paraguayan customs authorities or a qualified customs broker to determine the exact duties applicable to your specific products and to ensure full compliance with all import requirements.