Effective September 14, 2015, a Value Added Tax (VAT) of 13% is applicable on all dutiable shipments. Please note that this includes shipments valued below U.S. $100 (previously considered de minimis).

All non-document shipments imported into Paraguay, regardless of value, must be accompanied by an original Commercial Invoice.

The Commercial Invoice must be complete, including an invoice number, signature and title. Commercial Invoices that are generated by a FedEx electronic shipping solution are acceptable, as long as the above requirements are met.

Shipments that do not meet the requirements will be subject to clearance delays and potential fines and/or penalties.