Importer Requirements – Bolivia

In order for a natural or legal person to carry out an import, they must previously register in the Register of Foreign Trade Operators of the National Customs, through one of the following modalities.

PRESENTIAL MODALITY (Habitual Importers)

Under this modality, legal persons, including sole proprietorships, that are registered with the National Tax Service – SIN, that carry out import operations on a regular basis, may register. The interested party must start their registration through the internet and later the interested party or their legal representative must appear in person at the National Customs offices, carrying the corresponding supporting documentation.

NON-PRESENTIAL MODALITY (Non-habitual Importers)

Under this modality, people who carry out import operations on an occasional or non-regular basis will be eligible. Registration can be done through the internet and does not require the interested party to appear at the National Customs offices. Importing operations through this modality is limited to the Special Customs Regime for Domestic Households.

With the exception of the Certificate of Registration in the Digital Biometric Register of the National Tax Service, all the documents described must be shown in original by the holder or legal representative, at the time of completing their registration in the National Customs offices.

Bolivian citizens who return to the country, as well as foreigners who enter Bolivia to establish their residence, will have the right to introduce personal effects and the Household Items corresponding to their family unit. Household items are not subject to the payment of import customs duties.

In order to enjoy the benefits established above, Bolivian citizens and non-residents at the time of their arrival in the country, must demonstrate that they have remained abroad for at least two (2) years immediately prior to the date of return to the country.

If the household goods arrive in Bolivia before the owner, the owner has 30 days after the arrival date of their cargo to enter Bolivia.
If the owner enters Bolivia before the arrival of his household goods, the household goods have up to 6 months after the arrival of the owner to enter Bolivia.
Failure to comply with any of these two stay requirements will result in the loss of the cargo’s special treatment as household items. To avoid this, it is recommended that the cargo owner plan their trip immediately after their cargo arrives in Bolivia. If the cargo owner chooses to travel to Bolivia before their household goods arrive in Bolivia, there is a possibility that protests, roadblocks, natural disasters, wars, or pandemics could delay the arrival of their cargo beyond the 6 months allowed.

DUTY-FREE AMOUNTS

The following will be allowed to enter without paying taxes:

For Bolivians who return from abroad to establish their definitive residence in the country, the households includes –

• Up to $us 35,000.- of FOB value, when the Household Items include garments and clothing accessories, furniture, appliances and other elements of normal use in a home.
• Up to US$ 50,000.- of FOB value, for Bolivians who return from abroad to establish their definitive residence in the country, when the household items also include machines, equipment and tools used in the owner’s profession/job. Within this amount, the importation of machines, equipment and tools may not be greater than US$ 25,000.- of FOB value. (Households 50% + Tools/Machines/Equipment 50%)

For foreigners who enter to establish their residence in the country, the household items include –

• Up to $us 35,000.- of FOB value, when the Household Items include garments and clothing accessories, furniture, appliances and other elements of normal use in a home.

EXCEPTIONS
Vehicles, parts, pieces or spare parts included in section XVII, Transport Material, of the Harmonized System nomenclature are not considered household items, with the exception, for non-commercial-purpose, of power tillers; bicycles, tricycles and other non-motorized velocipedes; wheelchairs, whether or not powered or otherwise powered; strollers and seats for the transport of children; hand trucks.

IMPORTANT
Merchandise that does not comply with the requirements and conditions established to benefit from the duty-free treatment of household items, may be imported for consumption following its own tariff classification regime and prior compliance with regular customs formalities.

In case of exceeding the household goods duty-free amounts, only the surplus is subject to the payment of import customs duties.

Failure to comply with any of the requirements for the special treatment of the Household Items will result in the loss of duty-free treatment for the Household Items. The household items are to be imported with the payment of customs duties and compliance with all the formalities for the importation of non-speacial-treatment cargo (prohibitions, certificates, prior authorizations, etc.)

RELEVANT CUSTOMS TARIFF CODES 2022
98.01.00.00.10 – Furniture, Appliances and others.

• Fob $us 35,000  max (no tools, equipment), or
• Fob $us 25,000 min – 35,000 max (when Bolivian national owns tools, equipment, and machines)

98.01.00.00.90 – Other household items, machines, equipment and tools used in owners job/profession.

• Fob $us25,000 max

REMEMBER:

1. The household must meet the arrival deadlines with respect to the traveler.
2. They must be items of your property for normal use in a dwelling. Do not ship under the name of another person or company.
3. The nationalization of household goods must be carried out with the intervention of the Customs Broker for a single destination customs office.
4. The admission to the national territory of household goods will be carried out only once.

IMPORTANT
The entry of previously mentioned goods that do not meet this requirement will be sanctioned with the confiscation of the same by the customs administration and their destination or destruction will be determined by express resolution of the corresponding Ministry, in accordance with current legal provisions.

IMPORTANT
Failure to present the aforementioned certificates will prevent customs clearance and the customs administration, in coordination with the competent body, will order the destination or destruction of the goods.

Tariff Tax (GA):
According to the current Import Customs Tariff, the rates vary from 0% to 40% depending on the merchandise that is imported or the tariff preferences to which it is subject.

Value Added Tax (VAT):
Pay the rate of 14.94% except those released by Law, calculated on the CIF + GA value.

Specific Consumption Tax (ICE):
Applicable to the importation of motor vehicles with the percentage rate that varies from 0% to 60%. For cigarettes and alcoholic beverages, the percentage rate that varies from 50% to 55% and a specific rate that varies from 0.34 to 10.99 Bs/liter.

Special Tax on Hydrocarbons and their Derivatives (IEHD):
For imported gasoline, diesel, oils, lubricants, the specific rate varies from 0.2 – 4.27 Bs/Liter.

The consignee of the merchandise (importer) can hire the services of a Customs Broker or Broker Agency, or carry out the dispatch directly (in case of being qualified as a Direct Importer).
The consignee receiving household goods, under the special customs regime, must hire the services of a Customs Broker or Broker Agency to complete the process.

MORE INFORMATION
If you didn’t find the answers you were looking for and want to learn more, visit the Bolivian Customs Orientation site for general knowledge of Bolivian Customs processes. For information aimed at the general public, visit the Newsletters and Informative Material page to view easy to digest material. Lastly, you may contact a Bolivian Customs Brokerage Agency for the most up-to-date information. The list of all authorized agencies can be found by clicking the following link: CLICK HERE