As a member of the World Trade Organization (WTO) since 1996, Ecuador has a 21.9 percent simple average for tariffs (25.7 percent for agricultural items and 21.2 percent for non-agricultural items). Ecuador’s simple average applied Most Favored Nation (MFN) tariff rate was 11.2 percent in 2021 (17.4 percent for agricultural products and 10.2 percent for non-agricultural products).
Table 1: Ecuador’s tariff profile
| Tariffs and imports by product groups |
| |||||||
| Final bound duties | MFN applied duties | Imports | |||||||
| Product groups | AVG | Duty-free | Max | Binding | AVG | Duty-free | Max | Share | Duty-free |
| in % | in % | in % | in % | in % | |||||
| Animal products | 29.2 | 0 | 86 | 100 | 28.3 | 9.0 | 86 | 0.2 | 57.0 |
| Dairy products | 40.7 | 0 | 72 | 100 | 32.8 | 0 | 54 | 0.0 | 0 |
| Fruit, vegetables, plants | 24.0 | 0 | 30 | 100 | 20.1 | 14.4 | 30 | 1.2 | 10.2 |
| Coffee, tea | 26.8 | 0 | 30 | 100 | 24.6 | 0 | 30 | 0.4 | 0 |
| Cereals & preparations | 28.7 | 0 | 68 | 100 | 20.3 | 19.0 | 68 | 3.7 | 7.5 |
| Oilseeds, fats & oils | 29.0 | 0 | 39 | 100 | 12.6 | 31.3 | 32 | 3.0 | 1.6 |
| Sugars and confectionery | 34.1 | 0 | 45 | 100 | 12.7 | 32.4 | 30 | 0.3 | 13.0 |
| Beverages & tobacco | 26.1 | 0 | 30 | 100 | 21.5 | 0 | 30 | 0.5 | 0 |
| Cotton | 18.0 | 0 | 20 | 100 | 4.0 | 40.0 | 10 | 0.1 | 3.8 |
| Other agricultural products | 19.2 | 0 | 45 | 100 | 5.8 | 60.0 | 45 | 2.1 | 22.1 |
| Fish & fish products | 28.8 | 0 | 36 | 100 | 25.7 | 10.9 | 30 | 0.5 | 55.0 |
| Minerals & metals | 20.3 | 0 | 30 | 100 | 8.2 | 53.3 | 30 | 21.2 | 75.8 |
| Petroleum | 13.6 | 0 | 25 | 100 | 4.0 | 59.3 | 10 | 11.5 | 95.1 |
| Chemicals | 11.2 | 0 | 20 | 100 | 3.0 | 76.3 | 20 | 17.9 | 49.6 |
| Wood, paper, etc. | 23.1 | 0 | 30 | 100 | 13.9 | 15.5 | 30 | 2.8 | 46.0 |
| Textiles | 27.8 | 0 | 30 | 100 | 18.1 | 10.3 | 30 | 2.6 | 15.0 |
| Clothing | 30.0 | 0 | 30 | 100 | 24.4 | 0 | 30 | 1.2 | 0 |
| Leather, footwear, etc. | 24.3 | 0 | 30 | 100 | 13.8 | 23.5 | 30 | 2.4 | 10.7 |
| Non-electrical machinery | 19.9 | 0 | 30 | 100 | 6.5 | 30.1 | 30 | 10.8 | 21.2 |
| Electrical machinery | 22.6 | 0 | 30 | 100 | 10.9 | 27.6 | 30 | 6.2 | 7.5 |
| Transport equipment | 23.5 | 0 | 40 | 100 | 12.3 | 26.6 | 40 | 8.3 | 11.8 |
| Manufactures, n.e.s. | 24.0 | 0 | 30 | 100 | 15.8 | 21.8 | 30 | 3.0 | 25.2 |
Source: WTO
To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.
As a member of the Andean Community of Nations (CAN), Ecuador grants and receives tariff exemptions from the Andean Price Band System (APBS). The APBS works as an internal price stabilization mechanism for certain agricultural products whereby the basic (ad-valorem) tariff is increased or decreased using a variable levy. The amount of the variable levy is calculated based on the relation between bi-weekly reference prices and floor and ceiling prices established by the CAN for each marker product. The price band works to maintain protection for domestic industry by keeping tariffs high when world prices fall and reducing tariffs when world prices increase. Ecuador maintains the Andean Price Band System on 189 agricultural products, roughly 2.5 percent of its entire tariff schedule, as per the WTO’s Trade Policy Review Body of January 2019.
Ecuador applies a special consumption tax (ICE) to certain “luxury” products including distilled spirits, beer, cigarettes, parfums and soft drinks. The ICE rates as of January 2023 are summarized in the following table:
Table 1: 2023 ICE rates
| Product category | ICE tax |
| Cigarettes | $0.16 per unit |
| Sodas with a sugar content greater than 25 grams per liter | Excise tax: $ 0.18 per 100 grams of added sugar. https://www.bce.fin.ec/ |
| Alcohol | 7.15 USD per liter of pure alcohol; 75% ad valorem |
Alcoholic Beverages
In accordance with the provisions of article 199.5 of the Regulations for the application of the Internal Tax Regime Law, alcoholic beverages and beers made locally with alcohol, sugar cane, agricultural products or by-products produced or grown locally, will have a 50% reduction in the specific ICE rate. For a listing of local ingredients visit: National Producers List.
| 10.00 USD per liter of pure alcohol; 75% ad valorem |
| Artisanal Beer | 1.50 USD per liter of pure alcohol; 75% ad valorem |
| Industrial beer | 13.08 USD per liter of pure alcohol; 75% ad valorem |
| Single use plastic bags | Regarding the specific rate of plastic bags, the provisions of the Sixth Transitory Provision of the Organic Law of Tax Simplification and Progressivity will be followed, which establishes for 2023 rate of eight cents for 2023 for any business operation that has three or more stores. |
| Perfumes and eau de cologne | 20% |
| Tobacco and tobacco consumables | 150% |
| Source: SRI https://www.sri.gob.ec/en/impuesto-consumos-especiales |
Ecuador still imposes a mixed tariff (composed of an ad valorem tariff and a specific tariff) on approximately 350 products, including:
- Footwear (with exceptions)
- Textiles and apparel
- Radial tires
- Aluminum
- Ceramic tiles
- Televisions
- Transport Equipment
- Construction material
- Raw materials and intermediate products for industry (excluding construction)
In addition to duties, all imports are subject to a 12 percent value-added tax and an additional 0.5 percent tax for the Children’s Development Fund applied to the CIF value of the merchandise.
Since September 2020, Ecuador imposes a 12 percent VAT rate on imported digital services, when the consumer is an Ecuadorian resident. There is no VAT for web hosting or cloud services.
The special consumption tax for fixed telephony services and mobile services (voice, data, and SMS) provided to companies was eliminated with the Organic Law for Economic Development in December 2021.