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Nicaragua import taxes: how DAI, ISC and VAT are calculated

Guide to Nicaragua import taxes: DAI, ISC and VAT, how they are calculated and how to check the duty rate for your product.

Short answer: when importing into Nicaragua you pay the Import Tariff Duty (DAI), which depends on the product's tariff heading; the Selective Consumption Tax (ISC), only on goods listed by law; and 15% VAT, calculated on the customs value plus DAI and ISC. Your customs agent confirms the exact rates before clearance.

Which taxes are paid on imports

DAI is the import tariff. Each product has a ten-digit tariff heading, and each heading has a rate. If the product comes from a country with which Nicaragua has a trade agreement and you hold the certificate of origin, a preferential rate may apply.

ISC taxes the selective consumption of goods listed in the annexes of Law 822, the Tax Harmonization Law, each with its own rate. After the 2019 reform (Law 987), the reference annexes are I and II, and goods not listed there are exempt. Taxed consumer goods include alcoholic beverages, beer, wine and tobacco, plus other products that vary by heading. If your product is not on those lists, it pays no ISC.

VAT is 15% (article 109 of Law 822), except for exports, which are 0%. The 2019 reform did not change that article.

Which DAI rates exist

The 2025 preferential tariff list published by the General Directorate of Customs (DGA) shows, for each heading, the general DAI (most-favored-nation) and the preferential rates by agreement: Mexico, Dominican Republic, CAFTA-DR, Panama, Chile, the European Union, Korea and China, among others. In that list, most headings have a general DAI of 0%, 5%, 10% or 15%, and a few have higher rates.

Some examples from the 2025 list:

  • Smartphones (8517.13): general DAI of 0%.
  • Medicines for human use (3004.90.11): general DAI of 0%.
  • New rubber tires for cars (4011.10): general DAI of 10%.
  • Knitted cotton garments (6109.10): general DAI of 15%, with 0% under CAFTA-DR for goods that meet the rules of origin.

These examples show the kind of rate involved, but they do not replace checking your own heading: a one-digit difference in classification can change the DAI. You can check the full list on the DGA website.

In what order they are calculated

  1. Customs value (CIF): price of the goods plus freight and insurance to Nicaragua.
  2. DAI: the tariff rate of the heading is applied to the CIF value.
  3. ISC: if the product is listed in the law's annexes, its base is the customs value plus the other import taxes, such as DAI, excluding VAT (article 171).
  4. VAT: 15% is applied on the customs value plus the other taxes collected on import, such as DAI and ISC, and the expenses shown on the customs declaration (article 130).

There is one exception: for imports of carbonated waters, energy drinks, juices, soft drinks, alcoholic beverages, wines, beers and cigarettes, among others, the base for VAT and ISC is the retail price, according to the 2019 reform of articles 130 and 171.

Illustrative example

An importer buys knitted cotton garments (heading 6109.10, general DAI of 15%) for USD 10,000, with USD 800 freight and USD 200 insurance, and assumes no ISC and no preferential rate. The CIF value is USD 11,000. DAI is USD 1,650 (15% of 11,000). The VAT base is USD 12,650 and 15% VAT is USD 1,897.50. Taxes total USD 3,547.50. This figure does not include customs agent fees, storage or other clearance costs, and it is only an example with assumed values.

How to find out what you will pay for your product

  1. Identify your goods' tariff heading with your supplier or your customs agent.
  2. Look up the DAI rate for that heading and confirm whether it is in the ISC annexes.
  3. Check whether the country of origin allows a preferential rate and which certificate of origin is required.
  4. Calculate the CIF value with the actual freight and insurance of your shipment.

Common mistakes

  • Calculating VAT only on the price of the goods and forgetting freight, insurance and DAI.
  • Using the wrong tariff heading, which changes the DAI and can lead to later adjustments.
  • Leaving clearance and storage costs out of the total cost. See the guide to customs in Nicaragua.

Frequently asked questions

What does DAI mean? Derecho Arancelario a la Importación, the import tariff duty.

Is VAT paid on freight? VAT is calculated on the customs value, which includes freight and insurance, plus DAI, ISC and the expenses on the customs declaration.

Do all products pay ISC? No, only goods included in the law's annexes.

Can I pay less DAI with a trade agreement? For some products and origins, yes, with a valid certificate of origin and meeting the agreement's rules of origin.

Can I store the goods before paying taxes? Yes, in a fiscal warehouse. Read fiscal warehouse vs general warehouse.

Calculate the taxes for your next import

The ACONISA customs agency team can help you review your tariff heading and prepare the clearance. See our services or request a quote. For the full picture of the process, read the import and export guide for Nicaragua.

Sources consulted as of November 2026: Law 822 (La Gaceta no. 241, December 17, 2012), Law 987 amending it (La Gaceta no. 41, February 28, 2019) and the DGA's 2025 preferential tariff list. Tax laws may have later reforms; confirm current rates with your customs agent before calculating.