Paraguay

The IVA (VAT) standard rate is 10 percent. A reduced rate of 5 percent applies to basic foodstuffs and human medicines (Law 6380/2019). The tax is levied on import by the DNIT.

Since the 2024 merger the Dirección Nacional de Ingresos Tributarios (DNIT) is responsible; its Customs General Management replaced the former DNA. Declarations are filed electronically via the SOFIA system.

Via the Paraguay-Parana waterway: around 80 percent of foreign trade moves by barge to the ports of the Rio de la Plata (Argentina, Uruguay). Paraguay has the world's third-largest river fleet.

Paraguay is a founding Mercosur member applying the common external tariff. The EU-Mercosur agreement has been provisionally applied since 1 May 2026; the EFTA-Mercosur agreement (including Switzerland) was signed on 16 September 2025 and is not yet ratified.

For Mercosur preferences the Mercosur Certificate of Origin is used. For third markets the proof depends on the respective agreement. Until end-2038 Paraguay may use higher shares of non-originating inputs for many goods.

The main river ports are Villeta, Asuncion, San Antonio and Pilar. Air freight runs through Silvio Pettirossi International Airport (ASU) in Asuncion and Guarani International Airport (AGT) near Ciudad del Este.

The main risk is low water (bajante) on the Paraguay River, which in dry years (e.g. 2021 and 2024) markedly reduces barge loading depth and thus the freight capacity of the waterway.

Cette page renvoie vers des pays partenaires importants (import/export) pour un contexte rapide.

• CN
• BR
• AR
• US
• DE
• CL

Pour les transports internationaux, ces termes sont un bon point de départ :

• Incoterms
• AWB (lettre de transport aérien)
• Bill of Lading (B/L)
• Code HS / nomenclature douanière
• UN/LOCODE