Update to the List of Tariff Subheadings Subject to the Differentiated ISD Rate

The Ministry of Production, Foreign Trade and Investments updated the annex containing the tariff subheadings subject to the differentiated rate of the Tax on the Outflow of Foreign Currency (ISD). The amendment was communicated through Ministerial Agreement No. MPCEI-MPCEI-2026-0043-A of July 31, 2026, published in Official Gazette No. 361 of September 3, 2026, which replaces the annex set forth in Agreement No. MPCEI-MPCEI-2026-0035-A, of May 31, 2026.

Main Changes

The list increases from 1,120 to 1,123 beneficiary tariff subheadings. In particular, three subheadings corresponding to the tuna sector are added:

Skipjack tuna (striped-bellied bonito)

0303.44.00.00

Bigeye tuna

Applicable Rates

The update maintains the following differentiated ISD rates:

•0% for imports in the pharmaceutical sector included in the applicable list.

•2.5% for the other beneficiary productive sectors.

The annex may be subject to further review or adjustment, in accordance with the criteria, conditions and parameters established for the application of these differentiated rates.

Effective Date

The resolution entered into force on July 31, 2026, the date of its execution, without prejudice to its publication in Official Gazette No. 361 of September 3, 2026.

Link to the Ministerial Agreement: https://www.registroficial.gob.ec/registro-oficial-no-361-21/