The Special Consumption Tax (ICE, Impuesto a los Consumos Especiales) is an excise tax that applies only to specific categories the government treats as nonessential consumption or as having side effects it wants to regulate: alcohol, tobacco, perfume, vehicles, gambling, and premium cosmetics. If your product is on the list, ICE can be the most expensive line in your landed cost.
Products subject to ICE in 2026
| Category | ICE rate | Tax base |
|---|---|---|
| Cigarettes | USD 0.16 per unit (specific rate, no ad valorem) | Per unit, not on CIF |
| Other tobacco products (cigars, cut tobacco) | 150% | On the ex-customs price |
| Alcoholic beverages | Varies by alcohol content (specific plus ad valorem) | Per liter of pure alcohol |
| Sugary drinks | USD 0.18 per 100 g of sugar | By sugar content |
| Perfume and toilet water | 20% | On CIF |
| Premium cosmetics | 10% | On CIF (depending on price) |
| Video games | 35% | On CIF |
| Civilian firearms | 300% | On CIF |
| Gambling | 35% | On CIF |
| Cars and pickup trucks (heading 8703) | 5% to 35% | Tiered by retail price (PVP) |
| Motorcycles (heading 8711) | Not confirmed by a primary SRI source | Check with the SRI or your customs broker before quoting |
| Electric vehicles | 0% | Fully exempt |
| Jet skis, yachts, and pleasure boats | 15% | On CIF |
Special cases worth understanding
Cigarettes: a specific rate per unit, not 150%
The 150% ad valorem rate in Group I of Article 82 of the LRTI applies to other tobacco products (cigars, cut tobacco), not to cigarettes. Cigarettes carry a specific rate of USD 0.16 per unit (in effect for 2026), with no additional ad valorem component. Mixing the two up can badly overstate the ICE on a cigarette shipment.
Alcohol: per liter of pure alcohol, not on FOB
Unlike most categories, ICE on alcohol is not calculated on CIF. It is charged per liter of pure alcohol contained, plus an ad valorem component. A 750 ml bottle of whisky at 40% alcohol by volume contains 0.3 liters of pure alcohol. The rate per liter of alcohol changes with each tax reform, so check with the SRI before you import.
Cars (8703): tiered by retail price, not by engine size
ICE on cars and pickup trucks up to 3.5 tons (Article 82 of the LRTI, Group II) is calculated by retail price (PVP) brackets, not on CIF and not by engine displacement. Vehicles with a low retail price pay 5%; those with a high retail price can pay up to 35%. Electric vehicles carry 0% ICE as an incentive for clean mobility.
Motorcycles (8711): the rate is NOT confirmed, so do not assume it
The official SRI table explicitly lists 15% for "jet skis, three-wheelers, quad bikes, yachts and pleasure boats" (Article 82 of the LRTI, Group II.3), which means jet skis, not street motorcycles. No primary SRI source today explicitly places street motorcycles (heading 8711) within the 5% to 35% tiered table for cars. Some customs consultancies process motorcycles under that same table in practice, but that is an inference, not a confirmed rate. Before quoting a motorcycle import, verify the applicable bracket directly with the SRI or with your customs broker.
Perfume vs. premium cosmetics
Perfume and toilet water pay a flat 20% ICE. Premium cosmetics pay 10% only when they exceed a certain CIF unit price. Mass-market cosmetics (shampoo, soap, basic creams) pay no ICE.
Where ICE sits in the tax cascade
ICE is calculated after the ad valorem duty and before VAT (IVA in Ecuador). Because of that order, a product with high ICE also pays VAT on the ICE itself, a cascade effect that pushes landed cost above what the headline percentage suggests.
How to decide whether the product still works for you
- Calculate landed cost with ICE included before you quote your customer.
- Check whether your margin holds or you need to raise the price.
- For alcohol, consider importing concentrate and bottling locally where that applies.
- For vehicles, look at hybrids or electric models for the 0% ICE advantage.
- For perfume, check whether the brand allows exclusive distribution (more margin to absorb the tax).
