Customs advisory for specific cases

A tariff safeguard is a temporary surcharge that COMEX applies to certain product categories to protect the trade balance or domestic production. It is calculated as an additional percentage of CIF and added to the regular ad valorem tariff. Safeguards change by COMEX resolution and are usually announced 30 to 90 days in advance. Categories affected in the past include footwear, apparel, certain home appliances and beverages. ATLAS checks the safeguards in force in every calculation and flags when a new resolution takes effect. If you are planning large orders, we recommend reviewing your order calendar with the Daleki Trade team to anticipate COMEX changes that affect your final cost.

ATLAS classifies each product under its Harmonized System (HS) code by cross-referencing the current Ecuador COMEX tariff database, product identification from an image or description, and SENAE classification rules. When a product sits between subheadings, which is common with composite products such as kitchen sets or electronic equipment with accessories, ATLAS shows the two or three most likely options with their tariffs. The final decision belongs to the client and their customs broker, who signs the Declaración Aduanera de Importación (DAI, the import customs declaration). ATLAS does not replace the customs broker; it supports the broker with the upfront calculation and cross-validation.

If SENAE assigns you the red channel, an officer physically checks the cargo against the customs declaration and clearance takes one to three extra days. Every import gets a channel during the aforo, the customs assessment: green (free release), yellow (document review) or red (physical inspection). Daleki Trade covers the customs broker's attendance during the inspection and resolves minor differences in the declaration. If the inspection finds a material difference between what was declared and what was shipped, the additional costs (fines, tax adjustments, repacking) are the client's responsibility, because the declaration is based on the supplier's information. That is why ATLAS asks you to verify the description and the tariff line before any payment.

Yes, if you are a company registered as a regular taxpayer: you can offset the IVA paid on imports (tax credit) against the IVA you charge on your sales, under current regulations from the SRI, Ecuador's tax authority. Individuals with a RUC who import for resale can also use the tax credit if they sell the goods with an invoice. If the import is for personal use or for a non-taxable activity, it generates no tax credit and the IVA is a cost. Daleki Trade issues an itemized invoice with the IVA shown so your accountant or accounting system can record the credit. Direct IVA refunds apply only to specific cases (exporters, the public sector) and are not the usual route for importers.