Seaway Atlas
Aranceles de importación de maquinaria pesada, por país
El arancel que cobran 143 países a 15 tipos de maquinaria pesada, según los aranceles que declaran a UNCTAD TRAINS, junto al IVA de importación de cada país.
- Actualizado
- 18 de octubre de 2026
- Licencia
- CC BY 4.0
Lo más destacado
- 80 de 143 países no cobran arancel a las excavadoras (SA 8429.52) procedentes de países con su arancel general.
- El arancel mediano para excavadoras es 0%; el más alto, 15%.
- Para la mayoría de los compradores, el IVA de importación y las normas sobre bienes usados pesan más que el arancel. El IVA se calcula sobre el valor con arancel incluido y, en muchos países, una empresa registrada puede recuperarlo.
Arancel e IVA de una excavadora de US$ 100 mil
Los impuestos a pagar al importar una excavadora con un valor CIF (máquina, flete y seguro) de 100.000 dólares, con el arancel NMF medio y la tasa de IVA estándar.
Menores impuestos de importación
| País | Arancel | IVA | Total |
|---|---|---|---|
| Brunéi | US$ 0 | US$ 0 | US$ 0 |
| Canadá | US$ 0 | US$ 5000 | US$ 5000 |
| Katar | US$ 5000 | US$ 0 | US$ 5000 |
| Kuwait | US$ 5000 | US$ 0 | US$ 5000 |
| Libia | US$ 5000 | US$ 0 | US$ 5000 |
| Taiwán | US$ 0 | US$ 5000 | US$ 5000 |
| Panamá | US$ 0 | US$ 7000 | US$ 7000 |
| Liechtenstein | US$ 0 | US$ 8100 | US$ 8100 |
Mayores impuestos de importación
| País | Arancel | IVA | Total |
|---|---|---|---|
| Chad | US$ 10 mil | US$ 21,2 mil | US$ 31,2 mil |
| Camerún | US$ 10 mil | US$ 21,2 mil | US$ 31,2 mil |
| República Centroafricana | US$ 10 mil | US$ 20,9 mil | US$ 30,9 mil |
| República del Congo | US$ 10 mil | US$ 19,8 mil | US$ 29,8 mil |
| Gabón | US$ 10 mil | US$ 19,8 mil | US$ 29,8 mil |
| Rusia | US$ 5000 | US$ 23,1 mil | US$ 28,1 mil |
| Zambia | US$ 10 mil | US$ 17,6 mil | US$ 27,6 mil |
| Hungría | US$ 0 | US$ 27 mil | US$ 27 mil |
Cifras orientativas. No incluyen tasas preferenciales de tratados comerciales, exenciones para bienes de capital, impuestos especiales ni tasas portuarias. Confirme la partida arancelaria con un agente de aduanas autorizado.
Arancel por país y tipo de máquina
Arancel NMF aplicado como porcentaje del valor en aduana. Cuando las líneas arancelarias nacionales difieren, el rango aparece bajo la media.
| País | IVA de importación | Excavadoras8429.52 | Cargadores de ruedas8429.51 | Topadoras de orugas8429.11 | Retroexcavadoras y otras máquinas de excavación8429.59 | Grúas sobre orugas y todo terreno8426.41 | Camiones volquete fuera de carretera8704.10 | Tractores de ruedas8701.90 | Grupos electrógenos diésel8502.13 | Año del arancel |
|---|---|---|---|---|---|---|---|---|---|---|
| Albania | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2% | 2023 |
| Alemania | 19% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Angola | 14% | 0% | 0% | 0% | 0% | 0% | 1%0–2% | 10% | 0% | 2023 |
| Arabia Saudita | 15% | 5% | 6% | 5% | 5% | 5% | 5% | 5% | 15% | 2023 |
| Argelia | 19% | 5% | 5% | 5% | 5% | 21,7%5–30% | 5% | 5% | 5% | 2023 |
| Argentina | 21% | 0,8%0–2% | 6%0–14% | 1%0–2% | 14% | 1%0–2% | 1%0–2% | 14% | 14% | 2023 |
| Armenia | 20% | 5% | 3,3%0–5% | 5% | 5% | 1,3%0–5% | 3,7%0–5% | 10% | 0% | 2023 |
| Australia | 10% | 2,5%0–5% | 2,5%0–5% | 0% | 2,5%0–5% | 5% | 5% | 2,5%0–5% | 2,5%0–5% | 2023 |
| Austria | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Azerbaiyán | 18% | 0% | 0% | 0% | 0% | 0% | 5% | 1,7%0–5% | 0% | 2023 |
| Bangladesh | 15% | 1% | 1% | 1% | 1% | 13%1–25% | 1% | 3%1–5% | 1% | 2023 |
| Bélgica | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Benín | 18% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Bielorrusia | 20% | 5% | 3,3%0–5% | 5% | 5% | 1,3%0–5% | 3,7%0–5% | 10% | 0% | 2021 |
| Birmania | 5% | 3% | 3% | 3% | 3% | 3% | 8,9%7,5–10% | 1,5%0–3% | 3% | 2023 |
| Bolivia | 13% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Bosnia y Herzegovina | 17% | 5% | 5% | 10% | 5% | 5% | 3,3%0–10% | 10% | 5%0–10% | 2022 |
| Botsuana | 14% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Brasil | Variable | 5,6%0–14% | 6%0–14% | 5%0–10% | 14% | 7%0–14% | 7%0–14% | 14% | 14% | 2023 |
| Brunéi | No | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Bulgaria | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Burkina Faso | 18% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Burundi | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Camboya | 10% | 15% | 15% | 15% | 15% | 15% | 15% | 7,5%0–15% | 15% | 2023 |
| Camerún | 19,3% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Canadá | 5% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Chad | 19,3% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Chile | 19% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 2023 |
| Chipre | 19% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Colombia | 19% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Corea del Sur | 10% | 0% | 0% | 0% | 0% | 0% | 0% | 6%0–8% | 2%0–8% | 2023 |
| Costa de Marfil | 18% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Costa Rica | 13% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Croacia | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Dinamarca | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Ecuador | 15% | 0% | 0% | 0% | 0% | 0% | 2%0–5% | 0% | 10%0–20% | 2023 |
| Egipto | 14% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2019 |
| Emiratos Árabes Unidos | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Eslovaquia | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Eslovenia | 22% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| España | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Estados Unidos | No | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2% | 2023 |
| Estonia | 24% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Esuatini | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Etiopía | 15% | 5% | 5% | 5% | 5% | 10% | 7,5%0–10% | 7,5%0–10% | 5% | 2021 |
| Filipinas | 12% | 0% | 0% | 0% | 0% | 0% | 2,6%2,3–3% | 3% | 0% | 2023 |
| Finlandia | 25,5% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Francia | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Gabón | 18% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023, 2019 |
| Gambia | 15% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Georgia | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2022, 2020 |
| Ghana | 15% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Grecia | 24% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Guatemala | 12% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Guinea | 18% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Guinea Ecuatorial | 15% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Guinea-Bisáu | 19% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Honduras | 15% | 0% | 0% | 0% | 0% | 0% | 10% | 0% | 0% | 2023 |
| Hungría | 27% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| India | 18% | 7,5% | 7,5% | 7,5% | 7,5% | 7,5% | 40% | 10% | 7,5% | 2023 |
| Indonesia | 11% | 10% | 10% | 10% | 10% | 5% | 20,4%5–50% | 15% | 5% | 2023 |
| Ir | 18% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Irlanda | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Islandia | 24% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Israel | 18% | 0% | 0% | 7,2% | 8% | 6% | 0% | 4,7%0–7% | 0% | 2022 |
| Italia | 22% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Japona | 10% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Jordán | 16% | 0% | 0% | 0% | 0% | 3,3%0–5% | 0% | 0% | 0% | 2023 |
| Katar | No | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Kazajstán | 16% | 0% | 0% | 1,7%0–5% | 5% | 0% | 0,4%0–3% | 0% | 0% | 2023 |
| Kenia | 16% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Kirguistán | 12% | 5% | 3,3%0–5% | 5% | 5% | 1,3%0–5% | 3,7%0–5% | 10% | 0% | 2021 |
| Kuwait | No | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Laos | 10% | 5% | 5% | 5% | 5% | 5% | 20% | 10% | 5% | 2023 |
| Lesoto | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Letonia | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Líbano | 11% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 0% | 2020 |
| Liberia | 13% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Libia | No | 5% | 5% | 5% | 5% | 5% | 5% | 2,5%0–5% | 5% | 2021 |
| Liechtenstein | 8,1% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2021 |
| Lituania | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Luxemburgo | 17% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Macedonia del Norte | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 10% | 2023 |
| Madagascar | 20% | 5% | 5% | 5% | 5% | 5% | 5% | 0% | 5% | 2023 |
| Malasia | 10% | 5% | 5% | 20% | 10% | 5% | 16,2%0–30% | 2,5%0–5% | 0% | 2023 |
| Malaui | 17,5% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2021 |
| Malí | 18% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Malta | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Marruecos | 20% | 2,5% | 2,5% | 2,5% | 2,5% | 2,5% | 2,5% | 2,5% | 2,5% | 2023 |
| Mauritania | 16% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023, 2019 |
| México | 16% | 0% | 7,5%0–15% | 0% | 11,3%0–15% | 3,3%0–5% | 0% | 0,6%0–5% | 11,7%5–15% | 2023, 2020 |
| Moldavia | 20% | 0% | 0% | 0% | 0% | 0% | 5% | 5% | 8% | 2023, 2019 |
| Mongolia | 10% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Montenegro | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Mozambique | 16% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Namibia | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Nepal | 13% | 5% | 5% | 5% | 5% | 5% | 30% | 5% | 5% | 2023 |
| Nicaragua | 15% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Níger | 19% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Nigeria | 7,5% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023, 2019 |
| Noruega | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Nueva Zelanda | 15% | 5% | 5% | 5% | 5% | 5% | 2,5%0–5% | 0% | 5% | 2023 |
| Omán | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Países Bajos | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Pakistán | 18% | 0% | 0% | 0% | 0% | 0% | 30% | 14,3%11–16% | 9,5%3–16% | 2023 |
| Panamá | 7% | 0% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 2023 |
| Paraguay | 10% | 0% | 0,3%0–2% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Pava | 20% | 5% | 5% | 5% | 5% | 6% | 0% | 14%7–21% | 6%0–12% | 2023 |
| Perú | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Polonia | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Porcelana | 13% | 8% | 5% | 7% | 8% | 5% | 6% | 8% | 10% | 2023 |
| Portugal | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Reino Unido | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3%0–6% | 0% | 2023 |
| República Centroafricana | 19% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| República Checa | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| República del Congo | 18% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| República Democrática del Congo | 16% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2020 |
| Ruanda | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Rumania | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Rusia | 22% | 5% | 3,3%0–5% | 5% | 5% | 1,3%0–5% | 3,7%0–5% | 10% | 0% | 2021 |
| Salvador | 13% | 0% | 0% | 0% | 0% | 0% | 1% | 0% | 0% | 2022 |
| Senegal | 18% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Sierra Leona | 15% | 5% | 5% | 5% | 5% | 5% | 7,5%5–10% | 5% | 5% | 2023 |
| Singapur | 9% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Siria | – | 5% | 5% | 5% | 5% | 5% | 20% | 8,7%1–20% | 1% | 2020 |
| Somalia | 5% | 5% | 5% | 5% | 5% | 5% | 15% | 5% | 5% | 2023 |
| Sri Lanka | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Sudáfrica | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Sudán | 17% | 0% | 0% | 0% | 0% | 0% | 10% | 5%0–10% | 5%0–10% | 2021 |
| Suecia | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 3,5%0–7% | 2,7% | 2023 |
| Suiza | 8,1% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Tailandia | 7% | 5% | 5% | 0% | 5% | 5% | 5% | 20% | 5%0–10% | 2023 |
| Taiwán | 5% | 0% | 0% | 0% | 0% | 0% | 0% | 3,3%0–5% | 10% | 2023 |
| Tanzania | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Tayikistán | 14% | 0% | 0% | 0% | 0% | 0% | 5% | 8,9%5–10% | 5% | 2021 |
| Ucrania | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 4,4%0–10% | 2,5%0–5% | 2023, 2020 |
| Uganda | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Uruguay | 22% | 0,8%0–2% | 0,8%0–2% | 1%0–2% | 2% | 0% | 1%0–2% | 1%0–2% | 0% | 2023 |
| Uzbekistán | 12% | 3,3%0–5% | 1,7%0–5% | 1,7%0–5% | 0% | 0% | 30% | 15% | 3,3%0–5% | 2021 |
| Venezuela | 16% | 5,6%0–14% | 6%0–14% | 5%0–10% | 14% | 7%0–14% | 7%0–14% | 14% | 14% | 2023 |
| Vietnam | 10% | 0% | 0% | 0% | 0% | 0% | 16,9%0–50% | 5% | 5% | 2023 |
| Zambia | 16% | 10% | 10% | 10% | 10% | 10% | 15% | 0% | 0% | 2023 |
| Zimbabue | 15,5% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
Fuente: UNCTAD TRAINS a través de WITS del Banco Mundial, media simple de las líneas arancelarias nacionales. Los miembros de la UE aplican el arancel exterior común. Un guion indica que el país no ha declarado una tasa para ese código desde 2019.
Método y fuentes
El arancel aplicado de nación más favorecida (NMF) que cada país declara a UNCTAD TRAINS, consultado a través de WITS para cada subpartida del SA de seis dígitos. Cuando un código se divide en varias líneas arancelarias nacionales mostramos la media simple y el rango. Se descartan las tasas anteriores a 2019. Los miembros de la UE comparten el arancel exterior común. El IVA de importación es la tasa estándar de cada autoridad tributaria. Las tasas preferenciales de los tratados comerciales pueden ser menores.
- UNCTAD TRAINS via World Bank WITS: MFN applied tariff, verificado el 18 de octubre de 2026
- IVA de importación: autoridades tributarias nacionales, según la calculadora de aranceles de Seaway, verificado el 18 de octubre de 2026
Cómo citar
Seaway Project Cargo, «Aranceles de importación de maquinaria pesada, por país», Seaway Atlas, 2025. https://seawayprojectcargo.com/es/data/import-duty-heavy-equipment. Licencia CC BY 4.0.
Periodistas e investigadores pueden usar las cifras; solo pedimos un enlace a esta página.
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