The Ministry of Production, Foreign Trade and Investment issued the Ministerial Agreement MPCEI-MPCEI-2026-0003-A, which lists the tariff subheadings that are eligible for the differentiated rate of the Foreign Currency Outflow Tax for the year 2026.
Of the 2,933 subheadings that benefited from a differentiated rate in 2025, the current list for 2026 includes 1,067 subheadings, primarily related to the manufacturing, food, agriculture, mining, and pharmaceutical sectors.
Approximately 929 subheadings have been maintained from the 2025 list, while an estimated 138 additional subheadings have been incorporated, mainly linked to the pharmaceutical, chemical, and food industries.
Likewise, the new list excluded at least 1,844 subheadings that had been included in the 2025 list, corresponding to sectors such as fisheries, primary goods, agriculture, floriculture, among others.
The Ministry of Economy recommended that the maximum fiscal space shall not exceed USD 250 million, ensuring that at least USD 50 million be allocated to the importation of medicines and their raw materials.
The current list may be consulted at the following URL: anexo_1 listado de subpartidas 2026.pdf
In accordance with the Agreement, the new list shall enter into force upon its execution, without prejudice to its subsequent publication in the Official Register.
Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544144
