Bolivian import charges include domestic taxes (most of which are creditable to the Bolivia Tax Authority) and private fees, making effective costs considerably higher than the stated tariffs. Landed costs generally include the following:

• Cost, Insurance, and Freight (CIF) value at the border.
• Import tariffs are 0, 5, 10, 20, 30, 35, and 40 percent.  The 30, 35, and 40 rates are only for textiles as delineated in the Bolivian tariff schedule, called the NANDINA.
• Warehouse fees: customs warehouses are privately owned.  Rates vary by volume.
• Bolivian National Tax Service fees: the value-added tax is 13.3 percent.  Added customs fees bring the effective rate to 14.94 percent, which is charged on an accumulated base.
• Specific Consumption Tax (ICE): the ICE is levied on luxury goods like automobiles, perfumes, cosmetics, liquors, cigarettes, and beer.
• Customs broker fees are applied to CIF for land shipments and to CIF airport value for air cargo.

The value added tax (VAT) paid by the importer reduces the importer’s tax liability when goods are resold, ultimately reducing actual costs.

For more information, please visit Bolivia’s National Customs website.