FODINFA stands for Fondo de Desarrollo para la Infancia. Its calculation and applicability must be checked against the tariff code and customs regime. This example uses a rate of 0.5% of CIF and does not replace the assessment for a specific shipment.
Where FODINFA comes from
FODINFA is a charge that should be identified separately when reviewing customs costs. For a specific shipment, check the applicable rules and the SENAE assessment.
How it is calculated
For example, a CIF base of USD 10,000 at a rate of 0.5% produces USD 50 of FODINFA. Verify that this rate and treatment apply to your shipment before using the figure.
Where it sits in the tax cascade
FODINFA is part of the taxable base for IVA, Ecuador's value added tax. First you calculate CIF, then add ad valorem duty, then add FODINFA, and the 15% VAT is applied to that total. So FODINFA actually costs you the 0.5% itself plus another 0.075% in cascading VAT.
| Item | Amount (CIF USD 10,000) |
|---|---|
| CIF | 10,000 |
| Ad valorem 10% | 1,000 |
| FODINFA 0.5% | 50 |
| VAT base | 11,050 |
| VAT 15% | 1,657.50 |
Who pays it
A courier category does not imply a general exemption. The SENAE courier and postal shipment guidance includes FODINFA in category B, commonly called 4x4. Check the category, customs regime and applicable exemptions before finalizing the cost.
The only things you need to remember
- Fixed rate: 0.5% of CIF.
- Applicability and exemptions depend on the customs regime and rules.
- It is part of the VAT taxable base.
- It appears on the DAI (the import customs declaration) and is paid together with the other taxes at clearance.
- Any potential refund requires review of the customs regime and duties paid.
ATLAS includes FODINFA in supported import calculations. The team reviews special regimes, exemptions and potential refunds before confirming the operation.