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Investment incentives
Incentive Type of incentive
Sectoral and regional development incentives (for new investment/enterprises in priority sectors)a Full exemption from IR for 5 years for new investments located outside the urban limits of Quito and Guayaquil.b
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Exemption from income tax for the development of new and productive investment. For the purposes of applying the provisions of this Article, the new and productive investment shall be made outside the urban jurisdictions of the cantons of Quito or Guayaquil and in the following economic sectors deemed priorities by the State: (...)renewable energy including bioenergy or biomass energy; (...)
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Types of Special Economic Development Zones (ZEDE)
Types of ZEDE Economic activities covered
Technology transfer Any type of technological development, electronic innovation, biodiversity, sustainable environmental or energy related improvement project.
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Imports exempted from foreign trade levies
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Waste materials of goods covered by special regimes that are destroyed in accordance with the customs regulations.

In order to reduce pollution and encourage recycling, in 2011 Ecuador introduced a redeemable tax on plastic bottles (IRBP). (...)

(...)Most import prohibitions are imposed for health, phytosanitary and environmental reasons, as well as to comply with international agreements.

In general, Ecuador guarantees the free export of goods with the exception of those that may affect public health, environmental conservation, animal and plant health , and the cultural heritage. Exports may also be restricted in order to comply with Ecuador's undertakings under the various international agreements to which it is a signatory, such as the Montreal Protocol.

Export controls may be used to support specific industries or encourage domestic production of specific industries. Thus, the "pollution abatement, public transport fuel subsidy rationalization and vehicle scrapping programme" prohibits the export of scrap (HS 7204.30.00.00, HS 7204.10.00.00, HS 7204.29.00.00, HS 7204.41.00.00, HS 7204.49.00.00, HS 7204.50.00.00, HS 7205.10.00.00, HS 72.05.21.00.00, HS 7205.29.00.00, HS 7403.22.00.00, HS 7404.00.00.00 and HS 7602.00.00.00). (...)

In addition to the incentives for production development and export promotion, the Government also promotes basic industries that transform renewable and non-renewable natural resources into inputs for the production of intermediate and final goods. (...)

Notwithstanding the voluntary nature of technical standards, the authorities may make compliance with them mandatory through a technical regulation. Technical regulations are issued to preserve safety, human, animal and plant health, the environment and consumer protection. (...)

Main legislation governing sanitary and phytosanitary measures
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Resolution DAJ-201707-EC-0201-0064: National Plan for Surveillance and Control of Pollutants in Primary Sector Production.
Resolution No. 0099 of 30 September 2013: instructions on the general rules for promoting and regulating organic, ecological and biological production in Ecuador; regulates and controls organic production.
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