Established tariff rate categories of zero to 20 percent are applied to imports of goods into Bolivia.  There is a 35 percent tariff of the cost, insurance, and freight (CIF) value.  Tariffs of 30 and 40 percent are permitted on goods imported into Bolivia that compete with sensitive local products, including textiles and leather products.  There are separate taxes applied to luxury goods, such as sports drinks, wine, beer, and hard alcohol.  Automobiles are also subject to a specific tax regime. 

Bolivia is a member of the Andean Community regional trade group and receives 100 percent exemption on party countries’ import taxes.  Bolivia has a zero percent import tariff for live bovine animals, fresh bovine meat, fresh, frozen and refrigerated chicken meat, wheat and wheat flour, corn, rice, and vegetable oil.  SENASAG has recognized the United States as a country of negligible risk for Bovine Spongiform Encephalopathy and allows the import of live bovine animals from the United States. More information on taxes for specific products can be found on Bolivia’s National Customs page http://anbsw08.aduana.gob.bo:7601/buaran/search.do.  To estimate duties and taxes, click on Customs Info Database tariff look-up tool, available on trade.gov (free registration required).