Simplified Single Tax
Regime declaration
Simplified Single Tax
Regime declaration
The Simplified Single Tax Regime (Prestación Única) is now available as an option for individuals and legal entities for shipments with a declared value of USD 800 or less and weighing up to 20 kilograms.
Under this regime, a flat tax rate of 60% is applied to the invoice or declared value of the shipment, replacing all other import duties and internal taxes.
A minimum payment of USD 20 per shipment applies regardless of the declared value.