Bolivia · Administrative guidance
Bolivia approves longer customs tax-query admission periods
On 8 October 2026, Bolivia’s Aduana Nacional approved RD 01-080-26, revising its customs tax-query procedure. The approved regulation lengthens administrative admission periods; its publication-dependent commencement date has not been established.
- Official document:
- RD 01-080-26, GNJ-REG-03 version 3; RD 01-056-24 version 2; Law 2492 Articles 115–118; Supreme Decree 27310 Article 14
- Development date:
- 2026-10-08
Longer admission stages, not faster answers
Article 10 of GNJ-REG-03 version 3 allows 15 working days to verify the application requirements without considering the merits, and 15 working days to admit a query where observations are absent or remedied. An applicant has 10 working days from notification to remedy defects. Continuing defects or a missed correction period mean the query is treated as not submitted.[1]
The replaced version 2, approved by RD 01-056-24 of 20 June 2024, used 10 working days for each administrative stage. Its Article 11 already provided 30 calendar days to answer after notification of admission, extendable by another 30 days for complexity or indispensable information.[2]
Version 3 retains that response rule. The change is not an automatic extension of every deadline or a faster route to a substantive answer.[1]
A supported query on a concrete transaction
The enabling framework is Law 2492, the Código Tributario Boliviano, Articles 115–118, and Article 14 of Supreme Decree 27310. The decree requires identification, representation, an address, the concrete facts, the provision in question and a reasoned opinion. It authorises administrative rules on submission, admission and response. These are the statutory and implementing-law foundations for a supported application, rather than a new tax relief.[3][4]
The official customs Code text limits binding effect to the actual case and unchanged circumstances. Institutional answers for trade bodies are informative rather than binding. Submitting a query neither suspends other time limits nor excuses non-compliance. Multinational importers should therefore distinguish preparing a supported query from securing protection for their own transaction.[3]
Commencement remains separate from approval
The resolution starts on the working day after publication and preserves the former framework for earlier queries. Customs lists Circular 259/2026 on 9 October, but that dissemination date has not been established as the formal publication required for commencement. Groups should confirm the applicable procedural version before relying on the new periods.[1][5]
Official sources
- [1] RD 01-080-26 and GNJ-REG-03 version 3
Aduana Nacional · Document date: 2026-10-08
Fresh exact ordinary GET200/4804379bytes; original approval8October, recitals and four operative resolution clauses read; regulation Articles8–17 read. Physicalp11, printed5of7, operative Article10 I/IV both quince(15) visually inspected. Change-history row inconsistently says diez(15); operative text controls this account, not silently corrected history. Article11 response rule and resolutionclause2 publication-dependent start/clause4 transition read. This is approval-stage reporting, not certification of operative commencement or every residual amendment. SHA256333dbfff05d154287d212738606f07e06f568cd3090b7912d6daa46eabff0b5b.
- [2] RD 01-056-24 and GNJ-REG-03 version 2 historical comparator
Aduana Nacional · Document date: 2024-06-20
Fresh exact ordinary GET200/5931852bytes; original version2 Articles8–12 read and physicalp12, printed6of7, Article10 I/IV diez(10) and Article11 visually inspected. Historical comparison only, not represented as currently applicable to every query. SHA256e3a3fd2fa94a896756dfe274cc1f72dd39896085b61c92b3cc23f85bdd2b6de9.
- [3] Official customs Código Tributario Boliviano text, Law2492
Aduana Nacional · Document date: 2003-08-02
Complete Articles115–120 read in current officialHTML at1113–1140; Article3 publication/Article4 time computation read. The page links DS27310Article14 as connected law. Selective current officialtext review, not an exhaustive whole-Code/post-February amendment-chain certification; article makes no tax entitlement or exact commencement assertion.
- [4] Supreme Decree27310, Reglamento al Código Tributario Boliviano
Bolivia Government / Servicio de Impuestos Nacionales · Document date: 2004-01-09
Original21-page decree: full Article14 physicalp5 read and actual downloadedPDF page rendered and visually inspected. Historical enabling text corroborated by8October2026 resolution recitals, not a claim to have audited every current decree amendment. ExactGET200/108789bytes; SHA25620c3f5e2cecf141bc36e37fd3a581b1f2264b126b28bbbc6f2b9fc1f77ea3379.
- [5] Official customs circular register
Aduana Nacional · Document date: 2026-10-09
Circular259/2026 entry at161–162 dates dissemination9October and reproduces8Octoberapproval, publication-dependent commencement and replacementofRD01-056-24. Registerdate is not treated as statutorypublication.