SRI Adds 70 Import Subheadings to Reduced ISD List

Ecuador's tax authority has updated the import-product list eligible for a reduced Impuesto a la Salida de Divisas (ISD) rate.

Primicias reports that the Servicio de Rentas Internas (SRI) published the new list on May 31, 2026, covering tariff subheadings that qualify for a 2.5% differentiated ISD rate instead of the 5% general rate.

ISD Update

Item	Figure / Detail
Publication date	May 31, 2026
Reduced ISD rate	2.5%
General ISD rate	5%
New subheadings added	70
Subheadings excluded	17
Pharmaceutical exemptions	No changes reported

According to the Fedexpor analysis cited by Primicias, the new 70 subheadings include food-industry inputs such as soybean oil, rapeseed oil and wheat bran, along with chemicals, plastics and manufactured products, plus steel-industry subheadings.

The 17 excluded subheadings are linked to mineral and chemical products, as well as certain manufactures of rubber, wood, paper and cardboard, iron or steel, and zipper closures.

Business Implications

The list matters for importers because the ISD affects the cost of paying foreign suppliers. A shift from 5% to 2.5% can improve landed-cost economics for specific industrial inputs, while exclusions can raise cash pressure for products removed from the preferential list.

What To Watch

• Whether Fedexpor or industry chambers publish sector-level cost impacts.
• Customs classification disputes around newly eligible or excluded subheadings.
• Any second-round pricing effect in food inputs, plastics, chemicals and steel supply chains.
• Whether the reduced ISD list is modified again during 2026.

Source: Primicias