Customs glossary for Ecuador.

A

Acuerdo Ecuador-China

Ecuador-China Agreement. Bilateral treaty in force since 2024 that expands tariff preferences for Ecuadorian exports to China.

Acuerdo Multipartes UE

EU Multiparty Agreement. Treaty between Ecuador and the European Union, in force since 2017, that gives zero tariffs to most Ecuadorian exports.

Ad Valorem

Duty calculated as a percentage of the CIF value of the goods. The rate varies by subheading.

Admisión temporal

Temporary admission. A regime that lets goods enter the country for a set period without paying duties, on the condition that they are re-exported or destroyed.

Aforo

Customs inspection that SENAE performs on a customs declaration. It can be automatic, documentary or physical.

Aforo físico

Physical inspection of the goods at customs to compare them with what the documents declare.

Agente de aduanas

Customs broker. A licensed professional who files customs declarations on behalf of the importer or exporter. The broker signs the declaration and is jointly and severally liable.

AGROCALIDAD

Phytosanitary and Zoosanitary Regulation Agency. It issues phytosanitary and zoosanitary certificates for agricultural products and animals.

ALADI

Latin American Integration Association. Framework for economic complementation agreements among Latin American countries.

ANT

National Transit Agency. It type-approves imported vehicles and authorizes them to circulate in Ecuador.

ARCOTEL

Telecommunications Regulation and Control Agency. It authorizes the import and operation of radio frequency equipment, drones and telecommunications equipment.

ARCSA

Health Regulation and Control Agency. It issues sanitary registrations for food, beverages, cosmetics, hygiene products and medicines.

AWB (Air Waybill)

Air waybill. Transport document for goods shipped by air.

B

BL (Bill of Lading)

Ocean bill of lading. Transport document that proves the contract of carriage and the shipment of the goods.

C

CAN

Andean Community. A bloc made up of Ecuador, Colombia, Peru and Bolivia, with zero tariffs among its members.

Certificado de origen

Certificate of origin. Document that proves the goods originate in a given country or region. It gives access to tariff preferences under the CAN, ALADI, the EU Agreement and other agreements.

CIF

Cost, Insurance and Freight. Value of the goods delivered at the destination port: FOB + freight + insurance. It is the taxable base at customs.

COMEX

Foreign Trade Committee. It sets Ecuador's tariff policy, safeguards, quotas and trade defense measures.

Crédito tributario IVA

VAT tax credit. A balance in the taxpayer's favor that can be offset against other obligations with the SRI, Ecuador's tax authority. Exporters generate it because an export is a taxable transaction at a zero rate.

D

DAE

Export customs declaration. Electronic document in ECUAPASS that formalizes an export from Ecuador.

DAI

Import customs declaration. Electronic document in ECUAPASS with which the importer declares the goods entering the country.

DAP

Delivered At Place. The seller delivers to the place agreed with the buyer; this includes freight but not duties.

DDP

Delivered Duty Paid. The seller delivers at destination with duties and taxes paid. It is the Incoterm that puts the most responsibility on the seller.

De minimis

Threshold below which an import pays no duties or taxes. In Ecuador, for courier shipments, it is USD 400.

Depósito aduanero

Customs warehouse. A regime for storing goods under customs control, without paying duties or taxes, until they are cleared for consumption or re-exported.

Devolución condicionada

Conditional refund. The mechanism by which SENAE refunds duties and taxes to a habitual exporter, upon request and after verifying that the input was physically incorporated into the exported product.

Drawback

Conditional refund of duties and taxes to the exporter. It recovers a percentage of the duties paid on imported inputs that were incorporated into an exported product.

E

ECUAPASS

SENAE's electronic platform where customs declarations (DAI, DAE) are filed, duties and taxes are paid and clearances are managed.

Exportador habitual

Habitual exporter. An SRI/SENAE designation for companies that export on a recurring basis. It gives access to benefits such as drawback and automatic VAT refunds.

EXW

Ex Works. Incoterm under which the buyer bears all costs from the supplier's factory onward.

F

FOB

Free On Board. Value of the goods loaded on the vessel at the port of origin. It does not include international freight or insurance.

FODINFA

Fund for Child Development. A 0.5% levy on the CIF value that applies to most imports.

H

HS Code

Harmonized System of the WCO. The 6-digit international code customs authorities use to classify goods. It is the basis of NANDINA.

I

ICE

Special consumption tax. It applies to vehicles, alcoholic beverages, tobacco, perfumes and other selected goods.

Incoterms 2020

International rules from the ICC that divide responsibilities between buyer and seller in a foreign trade transaction.

INEN

Ecuadorian Standardization Service. It sets the technical standards and technical regulations (RTE) for labeling, toys, textiles, footwear and other products.

ISD

Currency outflow tax. It applies to transfers of funds abroad, including payment to a foreign supplier.

IVA

Value added tax (VAT). In Ecuador it is 15%, in effect since April 2024, and it is calculated on the taxable base: CIF + duty + FODINFA + ICE.

M

MIC/DTA

International Cargo Manifest and Customs Transit Declaration. Documents that accompany international land transport.

MIPRO

Ministry of Production, Foreign Trade, Investment and Fisheries. It issues certificates of origin and manages foreign trade policy.

N

NANDINA

Common tariff nomenclature of the Andean Community. It codes goods at 8 digits based on the Harmonized System (HS) of the WCO. Ecuador adds 2 more digits.

P

Packing List

List of the packages, weights, dimensions and contents of the shipment.

Partida arancelaria

Tariff code. The NANDINA or HS code assigned to a product. It determines the duty, FODINFA, VAT, ICE and the restrictions that apply.

Pro Ecuador

Export and Investment Promotion Institute. It supports exporters with market intelligence, trade agendas and participation in trade fairs.

R

Reclasificación arancelaria

Tariff reclassification. A change of tariff code that SENAE can apply on its own initiative. It can lead to a reassessment of duties and taxes, plus fines.

Régimen 10

Import for consumption. The general customs regime for importing goods intended for Ecuador's domestic market.

Régimen 4x4

Simplified import regime for courier shipments of up to USD 400 and 4 kg. It pays a single tax based on the category.

S

Salvaguardia

Safeguard. A temporary tariff surcharge that COMEX imposes on imports of sensitive products to protect local industry.

SENAE

National Customs Service of Ecuador. It is the customs authority: it controls goods entering and leaving the country and runs ECUAPASS.

SGP

Generalized System of Preferences (GSP). A unilateral tariff reduction that developed countries (the US, Japan, Canada, Switzerland) grant to developing countries.

Z

ZEDE

Special Economic Development Zone. A geographic area with a preferential tax and customs regime designed to attract investment.