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Case study: 20 smartphones from the U.S. to Paraguay

Before paying your supplier, separate the goods cost, the cash needed to import them and the expenses still awaiting quotes. This case combines a worked example with a preparation checklist for the U.S. seller and Paraguayan buyer.

1. Included taxes and partial budget

ItemUSD
Goods (FOB)4,000.00
Assumed freight400.00
Assumed insurance40.00
Illustrative CIF4,440.00
Import duty (2%)88.80
Customs valuation fee (0.5%)22.20
Excise tax (ISC) (1%)45.51
Import VAT (10%)459.65
Included duties and taxes616.16
CIF + included duties and taxes5,056.16

The calculator adds duty and the customs valuation fee to the ISC base, then includes those items and ISC in the VAT base. This example uses the general regime. Rates and amounts come from the same engine as the calculator.

Tax base: IVA/VAT USD 4,596.51.

This subtotal is not the delivered cost at your warehouse or your complete cash requirement.

2. Cash outlay is different from cost

Keep import VAT in your cash budget: it must be paid even when a later credit may be available. If your accountant confirms that ALL the VAT shown is creditable, the subtotal excluding that VAT would be USD 4,596.51, before unquoted expenses. This is a conditional scenario, not an entitlement to a refund or an accounting determination. If VAT is not recoverable, do not subtract it from cost. Credit eligibility and timing depend on the importer and transaction.

Still to quote or confirm

Pending does not mean zero. Ask for the amount, currency, validity, responsible party and tax recoverability for each item. Add those quotes to the subtotal to complete the cash budget.

3. Documents to prepare together

This is a preparation checklist. The broker must establish the legally required documents for the shipment. Do not upload IMEI lists or personal documents to this guide.

4. CONATEL: resolve before approving shipment

Check the exact model in the public register and the scope of its type approval; an FCC approval does not replace Paraguayan approval. If a new approval is needed, CONATEL’s official checklist calls for an application by the manufacturer or its authorized representative, sufficient power of attorney, a legal address in Paraguay, tax documentation and a responsible technician, together with technical documentation and test reports. Coordinate the applicable IMEI registration as well. No certificate, fee or processing time has been established for this illustrative lot.

Assign an owner and evidence to each outstanding item. Commercial availability or a tax calculation does not establish that a model may be imported or sold.

5. U.S. export clearance: the exporter’s task

The seller/exporter must determine jurisdiction, export-control classification (separate from customs NCM), recipient, end use and any applicable license or exception. We do not assume EAR99 or license-free treatment simply because the products are smartphones.

Trade.gov explains that EEI is filed through AES when the value per Schedule B number exceeds US$2,500, or another mandatory filing requirement applies, subject to applicable exemptions. For this US$4,000 lot, the exporter must establish Schedule B classification, determine whether EEI is required and provide a filing or exemption reference. We have not completed that process.

6. What must be resolved before ordering

Place the order only after the importer, broker and exporter have confirmed classification, model/type approval, IMEI, documents, export controls and the outstanding expense budget. Agree in writing who pays for and performs each step. This guide does not take orders or authorize shipment.

Before paying your supplier: free preparation checklist (Spanish)

Open the editable example in the calculator (Spanish)

The calculator is in Spanish. Destination, origin, HS, FOB, freight and insurance are prefilled; review them and select Calcular. The 20-unit quantity belongs to this example and is not prefilled.

General guide: phones from the U.S. to Paraguay (Spanish)

Official sources and reading dates

We reuse the dated fiscal and CONATEL readings below; they are not presented as newly verified. The MEF tariff document is a reference and does not replace legislation. Recheck before declaring. U.S. sources were read on October 1, 2026.