Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Bolivia deems the following items as a document shipments:
- Advertising literature
- Airline tickets
- Annual reports
- Bids and proposals
- Business cards
- Cash letters, negotiable bonds, and drafts
- Charts
- Computer print-outs
- Credit cards
- Drawings (including sepia drawings)
- Driver's licence
- Graphs
- Intercompany mail
- Manuscripts
- Pamphlets and price lists
- Passports and visa applications
- Periodicals
- Photographs
- Seismic data
- Slides and transparencies
- Specifications sheets
Bolivian customs allows the following items into the country as a
document shipment if they abide by the criteria shown:
| Item | Restriction |
|---|
| Blueprints | Must be for non-commercial use only |
| Calendars | Must be for non-commercial use only |
| Cheques and traveller's cheques | Cannot be blank |
| Envelopes and forms | Only if they are blank |
| Greeting cards and invitations | For non-commercial purposes only |
| Manuals | Only if they are of a technical nature and for non-commercial
purposes |
| Newsletters and newspapers | Only for non-commercial reasons |
| Stationery | Must be blank; no commercial use |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gift shipments of any value will incur duties and taxes when they
enter Bolivia from Canada. If the parcel weighs 20 kg or less, it will
also be liable to an ATT fee - a local Bolivian transportation tax.
Shipments from Individual-to-Individual
If an individual sends a gift to another individual in Bolivia, it
will be liable to Bolivian duties and taxes even if the gift has a
nominal value. As well, a local transportation tax (called an ATT)
will be applied to the shipment if its weight is less than 20 kg.
Shipments from Business-to-Business
If a business in Canada ships a gift parcel to a business in Bolivia,
the shipment will incur taxes and duties no matter its value.
Shipments from Business-to-Individual
Gift shipments from a business based in Canada to an individual living
in Bolivia will be assessed duties and taxes by the customs
authorities. This will apply to all parcels even when their value is
minimal.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your parcel contains multiple gifts, be sure to wrap and tag each
one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.fedex.com/en-us/ancillary-clearance-service.html
https://www.ups.com/ga/CountryRegs?loc=en_US
Canadian residents and Bolivian nationals may ship personal effects to
Bolivia exempt from duty charges provided:
- They have lived outside of Bolivia for a minimum of 2 years up to
the time of entering Bolivia
- The value of the shipment is $35,000 USD or less (about $44, 050
CAD)
Personal effects include items such as:
- Clothing and footwear
- Furniture
- Household appliances
- Implements and goods for the preparation and consumption of food
- Other goods needed for the normal running of a home, such as
children's toys
NOTE:
Bolivian citizens may ship goods duty-free valued up to $50,000 USD (about
$62,950 CAD) if:
- They are returning to the country to live permanently; and
- When the shipment contains tools, machinery, etc. for the purposes
of earning a living (to a maximum value of $25,000 USD - about
$31,475 CAD)
Moving Temporarily
Students
There is no information available at this time concerning students
moving temporarily to Bolivia with their personal effects.
Non-students
Non-students may ship personal effects to Bolivia exempt from customs
duties provided:
- The goods arrive within 5 months of the individual entering Bolivia
- The items are for their use only
Shipments may include the following items:
- Photographic and video equipment
- Printed matter - books, magazines
- Clothing and equipment required for the trip
Moving Permanently
Bolivian citizens and Canadian residents will be allowed entry of
their personal effects duty-free if they can show that:
- They have lived in Canada for at least 2 years up to the time they
enter Bolivia
- The total value of their shipment is $35,000* USD or less (about
$44,050 CAD)
*Bolivian citizens may import duty-free up to $50,000 USD (about
$62,950 CAD) provided:
- They will be returning to the country to live permanently; and
- The shipment comprises tools, instruments, and machinery that will
be used as part of an individual's trade or professional life (to a
maximum of $25,000 USD - about $31,475 CAD)
A shipment may contain goods like:
- Furniture and decorations
- Kitchen appliances and other items for food preparation and serving
- Footwear and clothing
- Normal day-to-day items such as children's toys and sports equipment
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.aduana.gob.bo/aduana7/sites/default/files/kcfinder/files/COM_.%20LEY%20GENERAL%20DE%20ADUANAS.pdf
https://www.aduana.gob.bo/aduana7/content/guia-de-procedimientos-aduaneros
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Most foodstuffs cannot enter Bolivia from Canada. This includes canned
and sealed food products.
However, food items allowed entry into Bolivia will incur Bolivian
duty and taxes when they enter the country. They will also be liable
to a local transportation tax called the ATT if the parcel weighs 20
kg or less.
You May Ship
Do Not Ship
- Perishables - produce, fish products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.fidi.org/sites/default/files/public/2020-03/M_Svcs_Customsregulation_Bolivia_0.pdf
https://www.fedex.com/en-us/ancillary-clearance-service.html
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples may be shipped to Bolivia from Canada duty-free
provided:
- They have been made unsellable, i.e. marked permanently, cut,
perforated, etc.
- In the case of a paired good, for e.g. shoes, only the left one is
shipped
NOTE:
The following items will NOT
be considered commercial samples even if they are in small containers:
- Alcoholic beverages
- Cosmetics
- Perfumes
- Toiletries
- Jewellery
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S363R1.pdf&Open=True
https://repositorio.economiayfinanzas.gob.bo/documentos/2018/VPT/DIRECCIONES/DGAAA/ARANCEL/2021/SECCION_XXI.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material shipped to Bolivia from Canada will be admitted
to the country exempt from duty and taxes if it is a temporary import
to be displayed at a trade fair or similar international exhibition.
Advertising materials that will be distributed free of charge will be
exempt from customs duties as long as they are marked as a commercial
sample with no monetary value. (Each item is to have a maximum value
of $5 USD - about $6 CAD; with the entire shipment valued at no more
than $2,000 USD - about $2,525 CAD.)
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.aduana.gob.bo/aduana7/sites/default/files/kcfinder/files/COM_.%20LEY%20GENERAL%20DE%20ADUANAS.pdf
https://www.aduana.gob.bo/aduana7/content/boletines-y-material-informativo
https://www.aduana.gob.bo/aduana7/sites/default/files/SCGNNDTA/procedimiento/RD%2001-007-18%20de%2026.04.2018%20Procedimiento%20para%20Ferias%20Internacionales.PDF
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods for repair are allowed a duty and tax free entry into Bolivia
under the country's 'Temporary Admission for Inward Processing'
regime. Items may remain in Bolivia for a period of 360 days though
this may be extended by 180 days.
Items Under Warranty
Machinery and equipment repaired in Canada without charge because of
warranty obligations will be allowed a duty and tax free re-entry into
Bolivia.
Items No Longer Under Warranty
If items are no longer under warranty when they arrive in Canada for
repair, they will incur taxes and duty when they are returned to
Bolivia.
Sending Product for Repair to Bolivia
Bolivian customs allows equipment and machinery to enter the country
for repairs duty and tax free provided they stay in the country for no
longer than 360 days. (This may be extended to a maximum of 180 days
with permission from Bolivia's Ministry of Internal Trade.)
Returning Repaired Product to Bolivia
Provided equipment was repaired under a warranty at no charge, it may
be returned to Bolivia without duties and taxes being incurred.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Bolivia or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.aduana.gob.bo/aduana7/sites/default/files/kcfinder/files/COM_.%20LEY%20GENERAL%20DE%20ADUANAS.pdf
http://www.sice.oas.org/trade/JUNAC/Decisiones/DEC848_s.pdf
https://www.aduana.gob.bo/aduana7/faq-page/1292#t1292n90183
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods imported temporarily into Bolivia will be exempt from customs
duties and taxes if:
- They exit the country in the same condition as at their entry
- Remain in Bolivia a maximum of 2* years (one extension is allowed)
*5 years is allowed for equipment and machinery imported for the
mining sector
Items that are allowed temporary admission include:
- Commercial samples
- Machinery and equipment for repair
- Equipment and machinery for the mining industry
- Goods for the use in a theatrical or musical presentation
- Equipment for a sporting event
ATA Carnets
Bolivian customs does not recognise ATA Carnets for the temporary
importation of goods.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.atacarnet.com/carnet-countries
https://www.aduana.gob.bo/aduana7/content/guia-de-procedimientos-aduaneros
https://www.aduana.gob.bo/aduana7/faq-page/1292#t1292n90168
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
All sold goods shipped to Bolivia from Canada will incur duty and
taxes no matter the value of the parcel.
Occasional Shipper
Even if you only occasionally ship sold goods to Bolivia from Canada,
for e.g. via eBay, taxes and duties will be incurred by the recipient.
Regular shipper
Regular shippers of sold goods are strongly recommended to employ the
services of a licenced Bolivian customs broker. This is imperative if
the shipment is valued at $1,000 USD or more (about $1,250 CAD) and
weighs 40 kg or more.
Sources:
https://www.aduana.gob.bo/aduana7/content/boletines-y-material-informativo#quickset-boletines_informativos_7
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S363R1.pdf&Open=True
https://www.aduana.gob.bo/aduana7/content/guia-de-procedimientos-aduaneros
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Bolivia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The amount of duty and taxes owed on a shipment to Bolivia is calculated
on its CIF value, i.e. the sum of the customs value plus insurance
amount plus freight costs.
If you calculate the CIF value of your shipment before sending it to
Bolivia, you will have an estimate of the duties and taxes the recipient
will have to pay upon receiving the parcel.
Thresholds
All imports of sold goods will incur duties and taxes regardless of
their value.
NOTE:
Non-commercial shipments
from someone in Canada to a friend or relative in Bolivia may enter
the country duty-free if:
- It has a maximum value of $100 USD (about $125 CAD)
- The shipment has a maximum weight of 20 kg
- The parcel is a maximum of 1.5 m in any dimension
| Currency | Boliviano (B) |
| Duty Exemption (De minimis Value) | $100* USD (about $125 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 13% |
Tax Exemption
(De minimis Value) | N/A |
| Tax Calculation Method | CIF |
| |
*Only on non-commercial shipments to relatives or friends. All sold
goods will incur duty no matter their value.
Duties on Imports
Excise Duties
Bolivian customs officials will apply excise duties on the following
products:
- Tobacco products
- Alcoholic beverages
- Soft drinks
- Energy drinks
Specific rates for the above items can be found
here.
- Candy20%
- Chocolate10%
- Spirits and winesVariable
- TobaccoVariable
- Books0%
- Documents0%
- Video games & consoles20%
- Computers & laptops10%
- Tablets15%
- Mobiles15%
- Cameras10%
- Accessories for Electronics5%
- Coats40%
- Beauty products & cosmetics10%
- Jewellery10%
- Shirts & pants40%
- Home appliances5% - 20%
- Toys10%
- Sports equipment10%
Sources:
https://www.macmap.org/
https://taxsummaries.pwc.com/bolivia/corporate/other-taxes
https://www.aduana.gob.bo/aduana7/content/boletines-y-material-informativo#quickset-boletines_informativos_7
