MERCOSUR — Argentina → Paraguay Tariff Treatment
Framework: MERCOSUR (Argentina, Brazil, Paraguay, Uruguay) common external tariff + intra-bloc preferences. Last verified: June 19, 2026
The good news
Products originating in Argentina (with proper Certificado de Origen MERCOSUR) enter Paraguay with 0% extra-bloc import duty (DI exterior). Only the common tariff applies, and within MERCOSUR, that is waived for AR-origin goods with origin certificate.
This means: Sexitive AR products, with proper origin certificate, enter Paraguay duty-free (vs ~14–20% if imported from outside MERCOSUR).
How Sarah gets the 0% treatment
- Sexitive AR must issue a Certificado de Origen MERCOSUR for each shipment. This is a formal document certifying the product was manufactured in Argentina.
- The certificate is issued by an Argentine Chamber of Commerce authorized to issue MERCOSUR origin certificates (Cámaras de Comercio binacionales, e.g., CACIP, CICYP).
- The certificate must travel with the shipment — customs broker in PY presents it to DNA (Dirección Nacional de Aduanas).
- Without the certificate, full common external tariff applies (~14–20% on cosmetics). Significant cost.
What Sexitive AR needs to provide per shipment
| Document | Issuer | Required for customs |
|---|---|---|
| Factura comercial (commercial invoice) | Sexitive AR | Yes |
| Certificado de Origen MERCOSUR | Argentine Chamber of Commerce | Yes (for 0% DI) |
| Packing list | Sexitive AR | Yes |
| Bill of lading / AWB | Freight carrier | Yes |
| Certificado de Libre Venta (for DINAVISA) | ANMAT (AR regulator) | Yes (for DINAVISA release) |
Common external tariff (if no MERCOSUR certificate)
If Sexitive AR can't or won't provide the MERCOSUR origin certificate, the following common external tariffs apply (approximate, NCM codes 3304–3307 for cosmetics):
| NCM | Product type | Common external tariff |
|---|---|---|
| 3304.99 | Cosmetic preparations (lubricants, oils) | ~16–18% |
| 3305 | Hair preparations (n/a) | n/a |
| 3307 | Perfumes, body sprays | ~18% |
| 2106.90 | Food supplements (Pink Sexy Pill) | ~14% |
Plus IVA (~10% on cosmetics in PY) and other minor taxes.
Bottom line: With MERCOSUR certificate, the duty savings are 14–18% of CIF value. Material.
Other costs that always apply
| Cost | Approximate % of CIF | Notes |
|---|---|---|
| IVA (importación) | 10% (cosmetics) or 5% (some categories) | Always applies |
| Tasa consular / consular fee | small | If applicable |
| Despachante fee | Gs 800K – 1.5M flat | Per shipment |
| Freight AR→PY | varies | See 01_RESEARCH/logistics-supplier/ar-py-freight-options.md |
| Insurance | ~0.5% of CIF | Optional but recommended |
What to ask Sexitive AR
- "¿Pueden emitir Certificado de Origen MERCOSUR para envíos a Paraguay?" (If yes → 0% DI. If no → add 14–18% to cost.)
- "¿Tienen experiencia exportando a Paraguay o a otro país del bloque?" (If no, the first shipment may have friction.)
- "¿Quién emite el certificado de origen en su país y cuál es el costo?" (Typically ARS 50K – 150K per certificate.)
- "¿Pueden incluir el certificado en el precio del producto o lo facturan aparte?"
What to ask the despachante
- "¿Necesito algún registro de importador en Paraguay además del RUC?" (Possible: Registro de Importador del MIC.)
- "¿Hay algún régimen simplificado para pequeños importadores PYMEs?" (Possibly: Régimen de Pequeño Importador with simplified customs.)
- "¿Cuánto demoran típicamente los despachos AR→PY por courier vs. freight formal?" (Courier: 7–15 days. Formal freight: 15–30 days.)
- "¿Qué pasa si el Certificado de Origen llega tarde o mal emitido?" (Despachante can sometimes recover, but causes delay.)