How to import from China to Ecuador: steps, taxes and documents
Requirements, a step-by-step process, duty, FODINFA, VAT and ISD with a real cost example, and how to take advantage of the Ecuador–China trade agreement.
Supro Group team
Since 1 May 2024, Ecuador has had a free trade agreement with China. Many products already enter at 0% duty and others come down year by year, as long as the goods arrive with the right certificate of origin. For a first-time importer that is good news, but it does not remove the other rules: registration in ECUAPASS, INEN regulations, VAT and the tax on foreign currency outflows. This guide sums them up in plain language.
Before you start: what you need to have ready
- An active RUC (taxpayer registration) with the SRI (the Ecuadorian tax authority).
- Registration as an importer (OCE) in ECUAPASS, the customs system. You need an electronic signature certificate (token); registration is free.
- An agente de aduana (customs broker): in practice one is used for almost all commercial imports, and SENAE (Ecuadorian customs) recommends it. Talk to them before you order, not after.
- The tariff subheading (subpartida) of your product, which determines the duty and the requirements that apply.
- The INEN technical regulations (RTE INEN) and labeling rules for many consumer goods, and ARCSA (the health regulator) rules for products in contact with food.
If your product falls under an INEN regulation, the certificate of conformity is needed before shipment or clearance. Confirm it with your broker before confirming the order: adjusting a label at the factory costs little; discovering it in Guayaquil costs a lot.
Step by step
- Define the product, the quantity and the target price, and ask for a written quotation.
- Review and approve the samples before committing.
- Confirm the order with a proforma invoice and pay the deposit (usually 30%).
- Ask the supplier for the certificate of origin under the China agreement: it must be issued in China for that shipment.
- Before shipment, run an inspection with a report and pay the balance against that report.
- Receive the documents: commercial invoice, packing list, bill of lading (B/L) and certificate of origin.
- Ocean transit: about 30–35 days to Guayaquil (including Posorja).
- Your broker files the declaration in ECUAPASS, you pay the taxes and, once release is authorized, the goods go to your warehouse.
Taxes: duty, FODINFA, VAT and ISD
- Ad valorem duty on the CIF value (goods, freight and insurance), according to the subheading. With the certificate of origin, many Chinese products already pay 0% and others are phasing down over 5 to 20 years.
- FODINFA (a children's development fund levy): 0.5% on CIF.
- 15% VAT (IVA) on CIF plus duty and FODINFA. For a VAT-registered company, it is a tax credit.
- ISD (impuesto a la salida de divisas, a tax on foreign currency outflows): 5% on payments you send abroad, that is, on what you pay the supplier. Since 2026 some sectors and subheadings have reduced rates; check yours.
- Some goods also pay ICE (special consumption tax).
| Example: 5,000 units at USD 2.00 FOB, one 20' container to Guayaquil | Without FTA (10% duty) | With certificate of origin (0%) |
|---|---|---|
| Goods (FOB) | 10,000.00 | 10,000.00 |
| Ocean freight (reference) | 1,900.00 | 1,900.00 |
| Insurance (0.5%) | 59.50 | 59.50 |
| CIF value | 11,959.50 | 11,959.50 |
| Ad valorem duty | 1,195.95 | 0.00 |
| FODINFA 0.5% | 59.80 | 59.80 |
| 15% VAT | 1,982.29 | 1,802.89 |
| 5% ISD on payment to supplier | 500.00 | 500.00 |
| Port, broker and transport (reference) | 800.00 | 800.00 |
| Landed cost at warehouse | 16,497.54 | 15,122.19 |
| Per unit | 3.30 (2.90 without the creditable VAT) | 3.02 (2.66 without the creditable VAT) |
Freight and local charges change with the season and with your destination city. The 10% is only an example: the rate under the agreement depends on your subheading and its phase-down schedule. Ask your broker for the figures for your product.
How to take advantage of the Ecuador–China agreement
The benefit only exists if each shipment arrives with its certificate of origin issued in China. The Chinese supplier requests it, not you, so ask for it from the quotation stage and review the draft with your broker before shipment: the description and the subheading must match the invoice. Without a certificate, or with one that has errors, the general duty applies.
Mistakes that most often delay an import or make it more expensive
- Shipping without a certificate of origin and losing the benefit of the agreement.
- Discovering the INEN certificate or the labeling requirement when the goods are already at the port.
- Declaring a value that does not match reality: SENAE checks values and can hold the cargo.
- Not having the documents ready on arrival: every extra day at the port generates storage and container charges.
- Paying to a new bank account received by email without confirming it by phone.
- Confirming the order too late before Chinese New Year.
How Supro helps
From Shanghai we coordinate samples, carry out the pre-shipment inspection with a photo report, and arrange the certificate of origin and the documents so they match what your customs broker needs. Our team speaks Spanish. We do not replace your broker in Ecuador: we work with them so the cargo arrives with everything in order.
Summary
- You need a RUC, importer registration in ECUAPASS with an electronic signature and, in practice, a customs broker.
- You pay duty according to the subheading, 0.5% FODINFA and 15% VAT, plus 5% ISD on the payment to the supplier.
- With the certificate of origin under the China agreement, many products pay 0% duty.
- Check INEN, labeling and ARCSA before confirming the order.
- Allow about 30–35 days of transit to Guayaquil, plus production and customs.
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