Shipping to South America (2026): Import Duty, VAT, Age Limits & Restrictions by Country
A country-by-country guide to importing vehicles, machinery, and project cargo into South America — the real import duty, VAT, used-vehicle age limits, and outright bans, from Chile and Peru to Brazil and Argentina.
Seaway Project Cargo Team
Project Cargo & Heavy-Lift Specialists
South America is one of the most rewarding — and most rule-bound — regions to import into. Duty and VAT vary widely, several countries ban used-vehicle imports outright, and two major markets are landlocked. This guide lays out what actually applies, country by country, so you can budget before you buy.
How the taxes stack
Almost every South American customs authority builds the bill the same way:
- Import duty = the CIF value (cost + insurance + freight) times the duty rate.
- VAT/IGV/IVA = charged on the duty-inclusive value (CIF + duty).
- Other levies — selective consumption taxes, registration, and (in Brazil) state ICMS plus PIS/COFINS.
You can model any lane with our Import Duty & Tax Estimator, which uses these sourced per-country rates.
Import rules at a glance
| Country | Import duty | VAT | Used-vehicle rule | Main gateway |
|---|---|---|---|---|
| Chile | 6% (0% US-origin FTA) | IVA 19% | Used pax imports to mainland generally banned; ZOFRI route | San Antonio / Iquique |
| Peru | ~9% | IGV 18% | Under 5 yrs, under 80,000 km, LHD | Callao |
| Bolivia | By HS code | IVA 13% | Under 5 yrs; landlocked | via Arica/Iquique (Chile) |
| Uruguay | Mercosur CET | IVA 22% | Over 10 yrs restricted | Montevideo |
| Paraguay | Mercosur CET | IVA 10% | Over 10 yrs restricted; landlocked | via BA/Montevideo + Paraná |
| Ecuador | By HS code | IVA 15% | Under 5 yrs | Guayaquil |
| Colombia | New only | IVA 19% | Used imports prohibited | Cartagena |
| Argentina | Mercosur CET (~35% new) | IVA 21% | Used pax imports generally prohibited | Buenos Aires |
| Brazil | II ~35% (machinery 0-14%) | ICMS 17-22% + PIS/COFINS ~9.25% | Restricted | Santos |
| Venezuela | By HS code | IVA 16% | Confirm feasibility | La Guaira / Puerto Cabello |
Rates are indicative planning figures, each sourced to the national customs authority and last verified June 2026. Confirm HS classification and current rates with a licensed broker before booking.
The big traps
- Used-car bans. Chile (mainland), Colombia, and Argentina effectively prohibit used passenger-vehicle imports. In Chile, used units typically route through the Iquique free zone (ZOFRI) instead.
- Landlocked routing. Bolivia and Paraguay have no coastline. Bolivia routes via Arica or Iquique (Chile) or Ilo (Peru) with an Andean overland leg; Paraguay routes via Buenos Aires or Montevideo and up the Paraná river.
- Machinery beats cars on duty. Project cargo and new/eligible machinery often face far lower duty than passenger vehicles — and US-origin goods can enter Chile duty-free under the US-Chile FTA.
Method matters
For running, wheeled units, RoRo shipping is usually most economical. Over-gauge machinery ships on flat racks or is dismantled and containerized, and indivisible heavy lift moves breakbulk. See RoRo vs Container vs Flat Rack to choose.
Plan your shipment
Estimate duty and VAT with the Import Duty & Tax Estimator, check timing with the Transit Time Estimator, explore the South America trade lane, or request a quote for your origin and destination port.
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