In general, Paraguayan customs duties have been viewed as a source of revenue and a means of conserving foreign exchange, with relatively few of the high duties being intended as protection for manufactured products. Tariff rates, under the MERCOSUR common external tariff (CET) agreement, range from 0% for raw materials to 20% for automobiles. Import duties are specific, ad valorem, or both. Import pressures are such that the government has not kept a tight control on the purchase of nonessentials.
Certain items are prohibited by customs for import to Paraguay. Prohibited items include: molds and machinery designated for the manufacture of currency, daggers, stilettos, hatchets, canes or fans, firearms, swords, immoral or obscene books or films, folders, printed matters, paintings, illustrations or objects, military equipment, arms or any war machinery, gambling items, plants, food items (restricted: requires health inspection that will prolong process).
The following documents are required for all import in Paraguay: bill of lading, cargo release order, certificate of origin, commercial invoice, consular invoice, customs import declaration, inspection report, packing list, tax certificate and terminal handling receipts.
Paraguay has a relatively open trade regime. As a member of MERCOSUR, Paraguay has had to increase its tariffs on some items to comply with the MERCOSUR common external tariff (CET) of up to 22.5%. Paraguay maintains nearly 400 exceptions to the CET, allowing it to keep these tariffs at or below the CET levels. These tariffs will increase annually.
Paraguayan regulations require that the country of origin be designated on domestic and imported products. However, it should be noted that Paraguay, as a member of the MERCOSUR, is gradually adopting the MERCOSUR label regulations, particularly for food, cosmetics, plastics, etc.
Specific labeling requirements (including expiration dates) apply to products such as malt beer, grape and wine growing products, fertilizers and related products, textile products and footwear, medicines, insecticides and fungicides, and pesticides and related products. | 
