The SRI describes ICE as a tax on designated goods and services under Ecuadorian tax law. Rates may be specific, ad valorem or mixed, and the applicable taxable base varies by case.

Information to prepare

  • Technical description, composition, packaging and quantity.
  • Proposed tariff subheading and expected import date.
  • Invoice, customs costs and retail price when the rule requires it.
  • Units of measure and relevant characteristics, such as alcohol content or vehicle type.

Why CIF multiplied by a rate is not enough

The SRI distinguishes bases involving sale prices, ex-customs prices, units and reference prices. Applying one formula to perfume, beverages and vehicles can change the result materially. A marketing label such as premium is not a tax rule.

Confirm the rule for the period

For 2026, the Registro Oficial publishes separate resolutions for specific rates, alcoholic beverages and reference prices for direct-sale perfumes. Read the relevant resolution with the law and the details of the operation.

Sources: https://www.sri.gob.ec/impuesto-consumos-especiales and https://www.registroficial.gob.ec/segundo-suplemento-no-194/.

Use the review to make a purchasing decision

Ask the team for a breakdown that identifies the base, rate, units, source and assumptions. Compare the complete cost with your margin before approving a purchase. Keep the supporting document and review it again if the product or shipping date changes.

ATLAS routes imports involving ICE to the team before providing a total. It does not replace the determination of the authority or a formal quote.