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Goods

The zero rate of VAT is applied in Ecuador to the following goods:

1. Ìý

   •ÌýÌýÌýÌý Food products of agricultural, poultry, livestock, apiculture, rabbit breeding, aquaculture, forestry, natural meat, and sausages; and fish kept in their natural state, meaning those that have not undergone any processing, treatment or modification. Cooling, chilling, or freezing processes for preservation, husking, ginning, crushing, mechanical or chemical extraction to produce edible oil, slaughtering, cutting, and packaging are not considered as processing.

2. Ìý

   •ÌýÌýÌýÌý Milk in its natural state, pasteurised, homogenised, or powdered; cheeses and yogurts, as well as infant formula milk and protein supplements for infants.

3. Ìý

   •ÌýÌýÌýÌý Bread, sugar, panela (unrefined cane sugar), salt, lard, margarine, oats, corn starch, noodles, flour for human consumption; canned national tuna, mackerel, sardines and trout; edible oils (excluding olive oil).

4. Ìý

   •ÌýÌýÌýÌý Certified seeds, bulbs, plants, flowers, foliage and cut branches, in fresh state, dyed and preserved, cuttings and live roots.

5. Ìý

   •ÌýÌýÌýÌý Fish meal and balanced animal feeds, forage preparations with the addition of molasses or sugar, and other preparations