Bolivia - Import TariffBolivia - Import Tariffs
Supreme Decree 29349 of November 2007 established tariff rate categories of zero percent, five percent, ten percent, 15 percent and 20 percent to be applied to imports of goods into Bolivia. Supreme Decree 125 of November 2007 creates a 35 percent tariff of the Cost, Insurance, and Freight (CIF) value. Supreme Decree 1272 of June 2012 amended both previous decrees to permit the imposition of tariffs of 30 percent and 40 percent on goods imported into Bolivia which compete against sensitive local products, including textiles and leather products. There are separate taxes applied to luxury goods such as energy drinks, wine, beer, and hard alcohol. Automobiles are also subject to a specific tax regime. More information on taxes for specific products can be found here.
Bolivia is a member of the Andean Community regional trade group. The other members of the Andean Community are Colombia, Ecuador, and Peru. In Bolivia, Andean Community countries receive 100 percent exemption on import taxes. MERCOSUR, Cuba, and Mexico also receive a 100 percent exemption. Chile receives a 100 percent exemption on 90 percent of its products.
In February 2008, Bolivia established by decree a zero percent import tariff for live bovine animals, fresh bovine meat, fresh, frozen and refrigerated chicken meat, wheat and wheat flour, corn, rice, and vegetable oil. The decree also prohibits the export of these products, with the exception of soy oil which requires special authorization. The decree has been modified several times to establish export quotas and certificates in order to ensure adequate domestic supply and control domestic prices for specific commodities.