Key facts for Bolivia machinery buyers, as of October 2026
— Bolivia's temporary measure cuts AAI-2026 rates by five percentage points through 31 December 2027.
— The five-year capital-goods exemption depends on an annex that must be matched to the exact machine.
— The duty base uses transaction value, loading and unloading, plus 10% of transport and insurance to the customs office of entry.
— The statutory general import IVA rate is 13%, and ICE is excluded from its base where ICE applies.
— The import declaration uses the importer's accredited direct-import status or a licensed despachante.
Confirm the eight-digit line, exemption eligibility, valuation treatment, IVA treatment and filing route with the buyer's licensed Bolivian customs representative before purchase.
Is machinery imported into Bolivia duty free?
No blanket answer is safe. As of October 2026, the exact eight-digit AAI-2026 tariff line and current duty rate for a machinery import are not established until the machine is classified. Ask the buyer's customs representative or Aduana Nacional for the machine-specific line and rate in writing.
Two different measures then have to be kept separate. DS 5646 reduces tariff rates by five percentage points for a temporary period. Law 1755 creates a five-year duty-and-IVA exemption for specified goods and productive sectors, while DS 5709 limits that exemption to goods in its annex.
A five-percentage-point reduction does not mean a 5% rate. An exemption for listed goods does not mean every used machine qualifies. The representative must check the current rate first, then assess the annex and claim route for the actual machine.
Start with the complete Bolivia buying and import guide. Classification and tax are only part of the decision; the machine and seller still need proper checks before purchase.
How did Supreme Decree 5646 change import duty?
As of October 2026, DS 5646 reduces AAI-2026 tariff rates by five percentage points from 6 July 2026 to 31 December 2027. Where an already lower temporary rate applies, that rate remains until its own expiry.
This is a reduction to the applicable tariff rate, not a published rate for every excavator, tractor or other machine. Begin with the eight-digit classification, then apply the measure to the line and declaration date identified by the buyer's representative.
DS 5646 states the duty base as transaction value plus loading and unloading, plus 10% of transport and insurance to the Bolivian customs office of entry. How that wording applies to the whole Chilean transit leg still needs a route-specific reading.
Give the representative the seller's invoice structure, the intended route and the entry office. Ask for the valuation point and treatment of the actual transit leg in writing before using the result in a purchase decision.
Which capital goods can receive the Law 1755 exemption?
As of October 2026, Law 1755 Article 9 creates a five-year duty-and-IVA exemption for inputs, tools, equipment, capital goods and industrial plants. The named sectors are agriculture, industry, construction, transport and mining.
DS 5709 narrows that broad description by limiting the exemption to goods in its annex. The sector label by itself does not decide whether a machine is listed. Eligibility for a particular used machine is also not confirmed.
Ask the buyer's customs representative for the precise annex entry relied on. The same written answer should address the current law, the buyer, intended use, used-goods eligibility and the claim process.
A convincing tax claim is not a substitute for verifying the seller and the machine. Treat the exemption as a condition to prove, not a reason to skip the commercial checks.
How is import IVA calculated?
As of October 2026, Bolivia's statutory general import value added tax, known as IVA, is 13%. The buyer's customs representative must still verify the rate and treatment on the live declaration.
Ley 843 Article 6 states the import IVA base as customs CIF value plus customs duties, charges and other costs needed for clearance. DS 21530 Article 6 excludes ICE from that base where ICE applies.
That statutory description is not a landed-tax quote. Ask the representative to set out the live declaration base, charge treatment and whether ICE applies to the transaction.
The 12 February 2025 import regulation says customs taxes are paid in bolivianos within three working days after the import declaration is accepted. Verify the live payment instruction and deadline with the buyer's licensed representative.
Pre-purchase checklist
Use these questions for the exact machine and expected declaration date:
— Obtain the eight-digit AAI-2026 line and current rate for the make and model in writing.
— Ask how the five-percentage-point measure applies to that line.
— Request the precise DS 5709 annex entry and written support for used-machine eligibility.
— Establish the customs valuation point and treatment of the Chilean transit leg.
— Obtain the current IVA rate and base on a machine-specific declaration calculation.
— Verify whether the importer can file directly or will appoint a licensed despachante.
— Plan for the three-working-day payment window after acceptance, subject to the live instruction.
The 12 February 2025 regulation says an accredited importador directo may lodge the declaration without a customs agent. Otherwise, a licensed and bonded despachante handles it. Aduana Nacional or the buyer's representative must verify the importer's accreditation and filing route.
Working with a buying agent who already does this
Euro Plant Finder can coordinate the European sourcing, seller checks, inspection and export side. We can organise the machine identity, specification, invoice and route information requested by the buyer's advisers.
We do not give the binding Bolivian tariff classification, file the declaration or clear the machine. The buyer's accredited importer or licensed customs representative handles that work. See where Euro Plant Finder's sourcing role ends and the buyer's local customs role begins.
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What is the import duty on machinery in Bolivia?
There is no universal machinery rate to use safely. As of October 2026, the exact eight-digit AAI-2026 line and current duty rate for a particular machine still need a written classification. DS 5646 reduces tariff rates by five percentage points during its stated temporary period, but that does not mean every machine has a 5% rate. Ask the buyer's Bolivian customs representative or Aduana Nacional to identify the line, rate and any preference for the actual import.
Is machinery duty free in Bolivia in 2026?
Not automatically. As of October 2026, DS 5646 provides a temporary five-percentage-point reduction, while Law 1755 creates a separate five-year duty-and-IVA exemption for specified productive sectors. DS 5709 limits that exemption to goods in its annex. The buyer's customs representative must match the exact machine to the annex and verify the current law, buyer, intended use, used-goods eligibility and claim process before anyone treats the import as exempt.
Does the exemption apply to used excavators and tractors?
That cannot be assumed. As of October 2026, Law 1755 covers inputs, tools, equipment, capital goods and industrial plants for agriculture, industry, construction, transport and mining, but DS 5709 limits the exemption to its annex. Eligibility for a particular used machine is not confirmed by the sector name alone. Ask the buyer's Bolivian customs representative for the precise annex entry and a written answer on the used machine and claim process before purchase.
What is the import VAT rate in Bolivia?
Bolivia calls value added tax IVA. As of October 2026, the statutory general import IVA rate is 13%. Ley 843 states the base as customs CIF value plus customs duties, charges and other clearance costs; DS 21530 excludes ICE from that base where ICE applies. The buyer's customs representative must verify the live rate, the declaration base, charge treatment and whether ICE applies. Do not substitute a landed-tax estimate for that machine-specific calculation.
When are customs taxes paid in Bolivia?
As of October 2026, the 12 February 2025 import regulation says customs taxes are paid in bolivianos within three working days after the import declaration is accepted. Treat that as a planning point, not an instruction to pay against an unverified notice. Ask the buyer's licensed customs representative to verify the live payment instruction and deadline for the actual declaration, then make sure the importer is ready to meet that confirmed timetable.
Can Euro Plant Finder handle the Bolivia customs side?
No. Euro Plant Finder can coordinate the European sourcing, seller checks, inspection and export side. The buyer's own accredited importer or licensed Bolivian customs representative must classify the machine, choose the filing route, lodge the declaration and clear the goods. We can gather the machine and seller information that representative requests and keep the export documents aligned with the purchase, but the Bolivian classification and clearance remain on the buyer's side.
Sources and last check
This guide was last checked on 26 October 2026 against the official sources below. It is general guidance, not a quotation or legal advice: rates and rules change, so confirm anything that affects your machine with your clearing agent or the authority named.
— Aduana Nacional — Aduana Nacional import regulation RD 01-006-25 — checked 23 Oct 2026.
— Estado Plurinacional de Bolivia — DS 5646 — checked 23 Oct 2026.
— Estado Plurinacional de Bolivia — Law 1755 — checked 23 Oct 2026.
— Estado Plurinacional de Bolivia — DS 5709 — checked 23 Oct 2026.
— Estado Plurinacional de Bolivia — Law 1314 — checked 23 Oct 2026.
— Estado Plurinacional de Bolivia — Ley 843 — checked 23 Oct 2026.
— Estado Plurinacional de Bolivia — DS 21530 — checked 23 Oct 2026.