Customs service fee for customs control applicable to goods entering Ecuador from Colombia

Within the current context of Andean foreign trade, the recent measures adopted by the Republic of Ecuador with respect to imports originating from Colombia have generated a scenario of significant legal, economic, and customs relevance. In particular, the creation of a customs service fee for customs control, applicable to goods entering Ecuadorian territory from Colombia, has triggered substantial debate regarding its legal nature, its compatibility with existing international commitments, and its direct impact on the free movement of goods within the Andean Community (CAN).

This measure, adopted by the National Customs Service of Ecuador (SENAE), consists of imposing a levy equivalent to 30% of the customs value of goods originating in or coming from Colombia, under the formal designation of a “customs service fee for control.” Nevertheless, beyond its nomen iuris, this figure raises substantive questions as to whether it is truly a fee tied to an effectively rendered service or whether, in practice, it operates as a concealed tariff or a unilateral para-tariff measure, prohibited under the Andean legal framework.

The analysis of this measure becomes particularly relevant considering that Colombia and Ecuador are Member States of the CAN and are subject to fundamental principles such as the free circulation of goods, the prohibition of charges equivalent to customs duties, non-discrimination, and the harmonization of commercial policies. In this regard, the imposition of an additional economic burden, exclusively due to the origin or provenance of Colombian goods, raises potential tensions with Decision 370, Decision 571, and other applicable community regulations, as well as the principles of legality, proportionality, and reasonableness governing customs and tax authority.

Additionally, the Ecuadorian measure has produced immediate effects on cross-border customs and logistics operations, impacting importers, exporters, and foreign trade operators, and has prompted responsive measures by the Colombian State, evidencing a risk of escalation of trade disputes within a bloc that, by definition, seeks economic integration and trade facilitation.

In this context, Resolution SENAE-SENAE-2026-0006-RE establishes the following:

1.     Which goods are subject to this fee?

Answer: The customs service fee for customs control is created for goods originating in or coming from Colombia and entering the Ecuadorian customs territory under import regimes, special regimes, and other customs regimes, subject to the exceptions provided in this Resolution.

2.     Who is liable for payment of this fee?

Answer: The fee applies to all natural or legal persons entering goods that originate in or come from Colombia.

3.     What is the applicable rate?

Answer: The applicable rate is 30% ad valorem.

4.     Are there exceptions?

Answer: Yes. The following operations are excluded from the application of the fee:

• Goods covered under the customs regimes of temporary admission for inward processing, re-importation in the same condition, conditional re-exportation, customs transit, transshipment, private tourist vehicles, and other special regimes;
• Any form of termination of import regimes or other customs regimes;
• Oil-related and energy generation imports, pursuant to the annex issued by the General Directorate; and
• Taxpayers who are not required to file customs declarations.

5.     Which goods are taxed at a 0% rate?

Answer: These goods are subject to the measure but taxed at 0%, and therefore no fee assessment document is generated. They include:

• Travelers’ personal effects;
• Household goods and work equipment;
• Relief shipments for natural disasters or similar emergencies for public sector entities or private charitable/aid organizations;
• Goods imported by the State, public entities, public sector companies, decentralized autonomous governments, majority public capital companies, the Junta de Beneficencia de Guayaquil, and SOLCA. Mixed-economy companies are exempt proportionally to public sector ownership;
• Donations from abroad to public or nonprofit private entities for public interest services (health, food, technical assistance, charity, medical assistance, education, scientific/cultural research), provided they have cooperation agreements with public institutions;
• Caskets or urns containing human remains;
• Samples without commercial value within SENAE-established limits;
• Goods covered by the Law on Diplomatic Immunities, Privileges, and Exemptions;
• Medical devices, technical aids, special tools, and raw materials for orthotics/prosthetics used by persons with disabilities or the entities responsible for their protection; disability-related vehicles within legal limits;
• Human biological fluids, tissues, and organs for medical procedures in accordance with applicable law;
• Cultural heritage items imported or repatriated by legally authorized State institutions;
• Waste derived from goods under special regimes that are destroyed under SENAE regulations.

6.     What happens to postal packages sent from Colombia?

Postal packages generated in Colombia and sent to Ecuador are subject to the 30% ad valorem fee.

7.     How is this fee paid?

Payment must be made within two (2) business days following the date on which payment authorization is issued in the assessment (Article 116(b) of the Organic Code of Production, Trade, and Investment). Proof of payment must be attached to the customs declaration filed before the Ecuadorian authority, under penalty of applicable sanctions.

8.     When does it enter into force?

The customs service fee for customs control, applicable to goods entering from Colombia, enters into force on 1st February 2026.