The National Customs Service of Ecuador (“SENAE”) issued Resolution No. SENAE-SENAE-2026-0006-RE dated January 24, 2026, entitled “Customs Service Fee for Customs Control on Goods Entering from Colombia.”

This Resolution enters into force as of February 1, 2026, regardless of its publication in the Official Gazette, and applies to goods originating from or shipped from Colombia that enter Ecuador under import regimes, exemptions, or other customs regimes.

The fee has been set at 30% of the customs value of the goods and must be paid by importers (individuals or legal entities) bringing goods into Ecuador from Colombia.

The assessment of the fee will be generated by SENAE and collected by the Internal Revenue Service (“SRI”). This obligation may not be extinguished through offsetting with tax credit notes.

Goods not subject to payment of the fee

• Petroleum imports and goods related to electricity generation, in accordance with the annex to be issued by the General Directorate within five (5) days.
• Temporary admission regime for inward processing.
• Temporary admission regime for re-importation in the same condition.
• Conditional refund, customs transit, re-shipment, transshipment, and private tourist vehicles.

Goods subject to a 0% fee

Goods covered by the following paragraphs of Article 125 of the Organic Code of Production, Trade and Investment (“COPCI”) shall be subject to a 0% fee:

a) Travelers’ personal effects
b) Household goods and work equipment
c) Humanitarian assistance
d) State imports and imports by certain entities
e) Donations for social purposes
f) Coffins or urns containing human remains
g) Samples with no commercial value
h) Diplomatic imports
i) Medical devices and vehicles for persons with disabilities
k) Biological fluids, tissues, and organs
l) Cultural heritage objects
m) Waste destroyed under special regimes
o) Capital goods and raw materials under investment contracts

Goods excluded from the 0% fee

The following goods listed in Article 125 of the COPCI are not subject to the 0% fee:

j) Postal packages
n) Equipment and items for research or social innovation
n) Goods, products, and supplies for artistic and cultural activities

The full text of the Resolution is available at the following link:
https://www.aduana.gob.ec/gaceta-resolucion/SENAE-SENAE-2026-0006-RE/

For further information, please contact our professionals at: comercioexterior@robalinolaw.com.