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Maquila regime in Paraguay (Law 7547/2025)

Frontanilla Estudio Aduanero supports maquila companies with the customs side of their program under Law 7547/2025: temporary imports of inputs and equipment, control of the program's current account and export or re-export of the output.

What it includes

• Tariff classification of inputs, machinery and equipment before the first shipments.
• Alignment between the program's bill of materials and the import declarations.
• Temporary imports with suspended duties and deadline control.
• Follow-up of the program's electronic current account.
• Export and re-export clearance of the output.
• Prior permits when inputs fall under DINAVISA, SENAVE or SENACSA.

The law in brief

• Since 8 September 2025 maquila is governed by Law 7547/2025, which replaced Law 1064/97.
• Programs are reviewed by the National Council of Maquila Export Industries (CNIME).
• A single 1% tax on the value added in Paraguay or the export invoice value, whichever is higher (art. 37).
• Temporarily imported raw materials and inputs: up to 12 months. Machinery and equipment: while the program is in force (art. 14).
• A pure maquiladora may sell locally up to 10% of the previous year's export volume, paying the taxes on those sales (art. 18).

Read more in our article Manufacturing in Paraguay under the new maquila law.