Moving to Argentina: importing household goods, a car and pets (customs franchises, ARCA procedures and SENASA rules)

Key rules

Customs Code: the baggage regime

• What counts as baggage. New or used effects that a traveller may reasonably use or consume personally, or give as gifts, provided their quantity, quality, variety and value do not suggest a commercial or industrial purpose (Código Aduanero art. 489). Goods that are not baggage cannot be imported under this regime (art. 490).
• Accompanied and unaccompanied baggage. Baggage may travel with the traveller or be sent before or after (art. 492.1). The regulation sets the time limits (art. 492.2). Unaccompanied baggage arriving outside the limits loses the tax exemption (art. 493).
• Declaration. A traveller carrying goods that are not exempt must declare them (art. 494). Customs may inspect baggage and, selectively, search persons (art. 497).
• Exemption within regulatory limits. Baggage within the maximum values set by the regulation is exempt from import taxes, except storage fees and extraordinary service fees (art. 499).
• No double benefit. The baggage regime cannot be combined with other regimes that grant special treatment for baggage, unless a rule says otherwise (art. 503).
• Resale ban on new items. New items imported duty free as baggage cannot be sold for the period set by regulation, maximum 2 years (art. 504). Decreto 1001/82 sets it at 18 months from release (Decreto 1001/82 art. 67).

Decreto 1001/82 (regulation of the Customs Code)

• Items admitted as baggage include clothing, toiletries, personal jewellery, books, cameras, portable music and electronic devices, sports equipment, prams and wheelchairs, and hand tools for the traveller's profession. Also household linen and other household items (menaje) used by the traveller and family (art. 58.1).
• Traveller categories for imports: A (returning from neighbouring countries), B (returning from other countries), C (coming to reside and immigrants), D (temporary), E (tourists), F (in transit) (art. 58.2). Argentines returning after at least 1 year abroad are category C. Occasional visits do not break the year if total stays in the year before arrival did not exceed 40 days, with a customs tolerance of up to 20 days more (art. 58.3).
• Excluded from baggage: firearms without authorisation, explosives, flammables, narcotics, obscene objects; cars and motor vehicles in general, motorcycles, outboard motors, motorhomes, aircraft and boats (only non-motor sports boats are admitted); and goods prohibited for non-economic reasons (art. 59). Categories D to I may import or export their vehicles temporarily (art. 59 b).
• Unaccompanied baggage may only contain used goods. New goods sent this way pay taxes, within the overall limits (art. 60.1). It must arrive within the storage deposit period if it arrives before the traveller, and within 6 months of arrival if after (art. 60.3 a and b).
• Category C household goods: in addition to the baggage franchise, category C travellers may bring, accompanied or unaccompanied and tax free, used effects of the home and professional tools that do not amount to a workshop or laboratory. The benefit cannot be reused by the traveller or family within 3 years from release (art. 63.6).
• Wedding gifts of a category C traveller married abroad to an Argentine resident: up to USD 2,500, arriving within 6 months of the wedding (art. 63.7).
• Temporary residents (category D) staying less than 1 year get the category F (transit) treatment; staying 1 year or more, category C treatment (art. 63.8). See the trap below: this older rule and current ARCA practice for temporary residents do not match.
• Children under 16 get up to 50% of the franchise for new goods (art. 63.12).
• Electronics: for goods in chapters 84, 85, 90, 91 and 92 of the tariff nomenclature, one unit per species per traveller (art. 63.19).
• Clearing deposited baggage: accompanied baggage left in customs deposit must be cleared within 15 days of arrival (art. 65.1).

Migration law and RG 3109/2011: the household move franchise

• Law 25.871 art. 15: foreigners admitted as permanent residents may bring personal effects, household items and a car free of taxes, within the scope and amount set by the Executive. Art. 103: Argentines with more than 2 years of residence abroad who return may bring work tools free of duties, plus their car and personal and household effects, up to the amount set by the authority.
• Decreto 616/2010 Annex I arts. 15 and 103 make the customs service the competent authority, ban transfer or encumbrance of the goods for a minimum of 2 years from release without prior customs authorisation, and allow the benefit again only after 7 years from the administrative act that granted it.
• RG 3109 art. 2: permanent resident foreigners may import (1.1) personal and household effects, new or used, for the family, without commercial purpose, and (1.2) one car per person aged 18 or emancipated, used and registered in the applicant's name. "Used" means driven on public roads for purposes other than testing or delivery (1.2.1). The car must have been registered with the authority of the country of origin at least 3 months before the applicant's entry (1.2.2). Returning Argentines (more than 2 years abroad) get the same plus professional tools (2.1, 2.2).
• RG 3109 art. 3: exempt from import duties, taxes, fees and contributions: household effects and professional tools without value limit; the car if its customs value is USD 15,000 or less. If higher, the import is processed under Res. ANA 5107/1980 and the whole value is taxed.
• RG 3109 art. 4: goods must arrive within the 3 months before or up to 6 months after the beneficiary's entry and are released only after the beneficiary arrives. For foreigners: if residence was obtained before final arrival, the window runs from the date of entry; if obtained after arrival, from the date permanent residence was granted.
• RG 3109 art. 5 (text by RG 4107/2017): the import is declared by a despachante de aduana or by the customs service in the Sistema Informático MALVINA (SIM), under the relevant sub-regime.
• RG 3109 art. 6: foreign language documents need a translation certified by a traductor público nacional; foreign documents must be certified, legalised or apostilled.
• RG 3109 art. 9: cars are subject to the comprobación de destino (end use verification) regime, fee exempt.
• RG 3109 art. 10: keep your address updated with the customs office of registration for 2 years from release; report changes within 2 administrative business days.
• RG 3109 art. 11 (text by RG 4549/2019): the goods cannot be transferred inter vivos or encumbered for 2 years from clearance without prior customs authorisation. The car title will carry the legend "El vehículo no podrá ser transferido hasta el día/mes/año".
• RG 3109 art. 12: the benefit can be used once every 7 years from the administrative act granting it.
• RG 3109 arts. 13 and 14: breaches are punished under the Customs Code; when penalty proceedings start, the car is placed under interdiction with right of use, noted at the car registry.

SENASA: dogs and cats

• Res. GMC 17/15 Annex I (Mercosur rules for domestic dogs and cats): original CVI from the exporting country's veterinary authority (art. 5), valid 60 calendar days for entry or return, with rabies vaccination valid during that period (art. 6); original CVI not retained for stays of 60 days or less (art. 7); rabies certificate not retained (art. 8); pet passports accepted if issued or endorsed by the origin veterinary authority (art. 9); rabies vaccination for animals over 90 days old (art. 10); first vaccination: shipment authorised after 21 days (art. 11); animals under 3 months admitted with an age certificate and no urban rabies on the premises for 90 days (art. 12); rabies free countries exempt (art. 13); treatments of the last 3 months listed on the CVI (art. 14); internal and external parasite treatment within 15 days before CVI issue (art. 15); clinical exam within 10 days before CVI issue (art. 16); entry may be refused for animals diagnosed with leishmaniasis (art. 17); microchips, if used, must meet ISO 11784 or ISO 11785 Annex A (art. 18); costs of non compliance borne by the owner (art. 20).
• SENASA Res. 1354/94 Annex I (live animal imports generally): Spanish must be one of the languages of foreign health documents, or a certified translation is required on arrival, and release is withheld until then (point 5).

Who qualifies for which franchise

The 1 to 2 year row comes from the ARCA page and Decreto 1001/82 (category C), not from RG 3109, which only covers Argentines with more than 2 years abroad (RG 3109 art. 1).

Franchise amounts and tax treatment

Legal basis of the current traveller amounts. The Decreto 1001/82 text on Infoleg still shows the old franchise amounts (USD 100 neighbouring countries, USD 200 other countries, USD 2,500 for category C: art. 63.3 to 63.5, as amended by Decreto 2130/91). The USD 300 and USD 500 figures and the 50% flat rate appear only on the ARCA page. The amending norm was not found among the downloaded sources.

Deadlines and windows

Documents checklist

The consular residence certificate. The Foreign Ministry's return page tells Argentines to obtain the "certificado de residencia en el exterior" before travelling, because it is "very important if you bring personal goods or a car" (argentina.gob.ar, volver al país). SITA guide 10222 asks, for the car code 0000.04.04.200P, for a consular certificate showing more than one year visaed at the same consulate, and for code 0000.04.04.300V (RG 3109) a certificate or consular deregistration showing at least two years abroad. Foreigners do not need a consular certificate; they need the DNM certificate.

Pet entry requirements by animal

Microchip. Res. GMC 17/15 art. 18 leaves identification to each state and only says that if a microchip is used it must meet ISO 11784 or ISO 11785 Annex A and its location must be on the CVI. The SENASA entry page does not list a microchip as a requirement (unconfirmed).

Leaving Argentina with a pet. To return to the country of origin you need a new CVI issued by SENASA, unless the entry CVI states expressly that it is valid for return, gives the maximum period and is still valid. Pets that entered on a legalised passport can use it to return while the rabies vaccination remains valid (SENASA page). For Argentina's own export certificate procedure and fees, no SENASA export page was downloaded (unconfirmed). The destination country's import rules govern the rest.

Bringing a car: the four scenarios

1. Tourist driving a Mercosur registered car. Carry: an ID valid for Mercosur travel; a licence from a Mercosur state, and the driver must reside in the state where the car is registered; the migration document showing tourist status; the title or official ownership document; proof of insurance valid in Mercosur. Third party drivers need a cédula azul in their name or a notarial authorisation; spouses and relatives up to second degree may drive without authorisation if they prove the link and travel as tourists. The stay is the one Migraciones grants the owner or authorised driver. Rental cars use an ACM authorisation from a rental company registered with customs (ARCA vehículos-MERCOSUR page).

2. Tourist driving a car registered outside Mercosur. Title in your name or public deed power to drive; licence valid in Argentina; civil liability insurance with cover in Argentina. Stay up to 8 months, extendable if Migraciones extends your stay. Not returning in time is an infringement of the temporary import regime under Código Aduanero art. 970 (ARCA otros-paises page). Travellers of categories D, E and F may also use a carnet de passages (Libreta de Paso por Aduanas) or the general temporary import regime (Dec. 1001/82 art. 63.11). Non residents who want to drive out of Argentina into another Mercosur country may only do so in a car rented from a customs authorised rental firm (ARCA no-residentes page).

3. Temporary resident. Temporary import up to 480 days, no extension (section B above).

4. Permanent resident or returning Argentine. Definitive import under RG 3109 and subtrámite 10222: exempt up to USD 15,000 customs value, otherwise fully taxed (RG 3109 art. 3.2). One car per person aged 18 or over (emancipated for foreigners), used, registered in the applicant's name at least 3 months before entry (art. 2.1.2).

General ban on used cars. Decreto 110/99 art. 7 provides that used motor vehicles cannot be nationalised, except in listed cases (as summarised in the recitals of Decreto 273/2025, which replaced its subsection f for special vehicles). The household move car is understood to be one of those exceptions, but the text of Decreto 110/99 art. 7 was not downloaded (unconfirmed).

What is taxed and what is exempt

• Exempt: used personal effects in baggage for all categories (Dec. 1001/82 art. 63.2); new goods within the traveller franchise (ARCA); one phone and one notebook or tablet (ARCA objetos page); household goods of permanent residents and Argentines returning after 2+ years, with no value cap (RG 3109 art. 3.1); professional tools of returning Argentines (art. 3.1); one car per adult up to USD 15,000 customs value (art. 3.2).
• Taxed at a flat 50% of the excess: new goods above the traveller franchise (ARCA franquicia page).
• Taxed at normal rates: cars above USD 15,000 (whole value); the car of an Argentine returning after 1 to 2 years; household goods of an Argentine returning after less than 1 year; white goods brought as baggage through OM 2153 (20% duty, 3% statistics fee, 21% VAT, 11% income tax perception; air conditioners 9.5% excise) (ARCA pages; RG 3109).
• Guaranteed, not paid: household goods of temporary residents, 50% of the taxes (ARCA extranjeros-ingresan page).
• Storage and extraordinary service fees are never covered by the baggage exemption (CA art. 499).

Rates for a fully taxed car. The general VAT rate is 21% (VAT Law art. 28). The statistics fee on definitive imports is 3% until 31 Dec 2027, subject to maximum amounts set in a table (Decreto 1140/2024 art. 1; the caps table is an image, not read here (unconfirmed)). Customs acts as perception agent for income tax at 11% when the import is for the importer's personal use or consumption (RG 2281 art. 5). The 20% VAT perception of RG 2937 (art. 7) does not apply: art. 2 a) (text by RG 4319/2018) excludes definitive imports for the personal use or consumption of an individual importer. The import duty rate for cars and any internal (excise) tax on cars are not in the source files.

What cannot be brought

• Archaeological and cultural material; goods with a commercial or industrial purpose; narcotics; weapons and explosives without authorisation (ARCA objetos page; Dec. 1001/82 art. 59 a).
• Cars, motorcycles, outboard motors, motorhomes, aircraft and motor boats as baggage. They must come under the car regimes above (Dec. 1001/82 art. 59 b).
• Goods prohibited for non-economic reasons (Dec. 1001/82 art. 59 c).
• Food and agricultural products, unless on SENASA's allowed list: no home made products, meat of any species, cold cuts, sausages, hams (except vacuum packed Spanish serrano or Iberian ham under Res. 655/2017; Iberian loin suspended by Res. 940/2025), honey, unlabelled food, fresh fruit and vegetables, plants and seeds, pet food, beekeeping products, veterinary products (sera, vaccines), insects and microorganisms (SENASA ingresar o regresar page, Res. 295/1999). Allowed: labelled canned fish, pork and poultry, pasteurised dairy, processed fruit and vegetables, jams, juices, sugar, oil, in personal quantities.
• Pet food is on SENASA's not permitted list: do not pack your dog's kibble.

Unaccompanied baggage and courier alternatives

Unaccompanied baggage is the route for boxes shipped by air or sea outside a full household move. It may contain only used goods; new goods pay taxes (Dec. 1001/82 art. 60.1). It must arrive within 6 months after your arrival, or up to 3 months before (ARCA equipaje-de-entrada page). Arriving late loses the exemption (CA art. 493). The Decreto 1001/82 text says that if it arrives before you, it must be within the storage deposit period for the transport mode (art. 60.3 a), which is not the same as ARCA's flat "3 months before" (unconfirmed). Category C travellers may bring household items and professional tools tax free as unaccompanied baggage (art. 63.6).

Courier. For a few boxes, the PSP/Courier regime may be simpler. Packages up to 50 kg each, FOB up to USD 3,000 per courier shipment (RG 5608/2024 as amended by RG 5631/2025). Non commercial shipments, up to 5 per year per person, are free of import duty and statistics fee up to FOB USD 400 per shipment; the excess is not covered (Decreto 1065/2024 art. 1). VAT is not mentioned as exempt in art. 1, so VAT applies (unconfirmed). The postal (Correo) route and its 2026 changes are covered in the guide's courier page; the root files for Decree 604/2026 and RG 5883/5884 were not part of this page's sources (unconfirmed).

Timeline of norms

Step by step

A. Household move of a foreigner with permanent residence (or a returning Argentine)

Step 1. Fix your residence status first (DNM, online through RaDEX, then in person). The household franchise depends entirely on residence. A permanent residence certificate from the Dirección Nacional de Migraciones is required for subtrámite 10221 and for the car (SITA guides; RG 3109 art. 5 old text). DNM's permanent residence page lists who qualifies: children of Argentines born abroad, holders of 2 years (Mercosur nationals) or 3 years (others) of temporary residence who change category by "arraigo", recognised refugees, Brazilian nationals, and others enabled by rules (DNM residencia permanente page; Law 25.871 art. 22 as replaced by DNU 366/2025). Most new arrivals start as temporary residents, which changes the customs answer (see section B). Time: depends on DNM (unconfirmed). Cost: DNM fees, see the immigration pages of this guide.

Step 2. Get a CUIL or CUIT. The SITA filing asks for the applicant's CUIT or CUIL as a mandatory reference field (SITA guides). See the CUIL page of this guide. Time: (unconfirmed). Cost: free (unconfirmed).

Step 3. Decide who files: you or a despachante. SITA guides address both "Operadores de Comercio habilitados" (brokers) and UPSA, Usuarios Particulares del Servicio Aduanero. If a broker files, attach a certified power of attorney and authorisation to file, or the filing is rejected (SITA guides). The final import declaration in SIM is made by a despachante or by the customs service (RG 3109 art. 5). (unconfirmed)

Step 4. Inventory and valuation. Prepare a packing list with a brief description of the goods and their total value in USD (SITA guides). Keep quantities consistent with family use: the exemption only covers goods that by quantity, nature or variety do not suggest commercial purpose (RG 3109 art. 2.1.1). Works of art need form OM 3290 (SITA guides).

Step 5. File the SITA MUELA subtrámite before the goods arrive. Log in to SITA, choose trámite "MUELA, Multinota Electrónica Aduanera", subtrámite 10221 (permanent) or 10218 (returning Argentine), enter the CUIT or CUIL, select the customs office of registration, attach the documents and press "Finalizar" (SITA guides). Customs makes a preliminary review and gives feedback on whether the case fits the regime, subject to the goods and documents matching at arrival (ARCA informacion-general page). Approval or rejection is notified automatically through SICNEA (SITA guides). Online. Cost: no filing fee shown (unconfirmed).

Step 6. Ship within the window. The goods must arrive between 3 months before and 6 months after your entry, or after the date residence is granted if later (RG 3109 art. 4). Ask your mover for an arrival date, not a sailing date.

Step 7. Arrival, SIM declaration and release. The despachante registers the detailed declaration in SIM under the sub-regime (RG 3109 art. 5). Goods are released only after you have arrived (art. 4). Exit from the primary customs zone follows the ANA rules for the transport mode (art. 8). Storage at the terminal is charged by the private depot (unconfirmed).

Step 8. After release: two years of obligations. Keep your address updated with the customs office for 2 years, reporting changes within 2 administrative business days (art. 10). Do not sell or pledge the goods for 2 years without customs authorisation (art. 11).

B. Foreigner with temporary residence

Step 1. Obtain the temporary residence certificate. Step 2. File SITA MUELA subtrámite 10220, attaching the "constancia de residencia temporal en el país con constitución de garantía hasta obtener la residencia definitiva o retorno al extranjero" plus the same documents as above (SITA guide 10220). Step 3. Post a guarantee equal to 50% of the taxes that would apply to the goods (ARCA extranjeros-ingresan page). The type of guarantee accepted (cash, bank guarantee, insurance bond) is not stated in the downloaded sources (unconfirmed). Step 4. When you obtain permanent residence, the guarantee is meant to end and the goods regularised, or the goods leave with you. The procedure for converting the temporary import into a definitive one is not described in the sources (unconfirmed).

Car. Register the car at entry under temporary import, codes 0000.04.04.200P (used motor vehicles, cycles and motorcycles) or 0000.04.04.300V (used cars). Maximum 480 days, no extension, no guarantee needed. After 480 days the car must not be used and must wait for permanent residence and nationalisation, or be re-exported (ARCA extranjeros-ingresan page).

C. Nationalising a car (subtrámite 10222)

File SITA MUELA subtrámite 10222, selecting the customs office of registration or the office with jurisdiction over your final domicile (SITA guide 10222). Attach form OM 1781-A (in duplicate for code 300V), the title or registration in your name for more than 3 months before final return (consular visa or apostille), the residence proof (DNM certificate for foreigners; consular certificate for Argentines), passports and DNI, CUIL certificate, and the purchase invoice or sworn statement of value. Curable later: transport document or valid temporary import if you drove in, and sworn statement of final settlement (SITA guide 10222). The car is then registered with the car registry with the 2 year non-transfer legend (RG 3109 art. 11) and remains under end use verification (art. 9).

D. Arriving as a traveller

Declare only if you exceed the franchise, carry SENASA regulated goods or carry cash of USD 10,000 or more. The declaration is digital (mobile apps or self service terminals); if that is not possible, paper forms OM-2087/G5 or OM-2087/G6 (ARCA regimen-equipaje page). Pay the 50% on the excess (ARCA franquicia page). Before leaving Argentina on any later trip, register third country goods you take with you on form OM 121 so they can come back free (ARCA regimen-equipaje page; Dec. 1001/82 art. 63.1).

E. Pets (SENASA)

1. Check whether the airline accepts the animal in cabin or hold; SENASA warns carriers have their own rules on crates, sizes and banned breeds (SENASA documentos page; Res. GMC 17/15 Annex I art. 4).
2. With a private vet: rabies vaccination (first shot at least 21 days before entry), deworming within 15 days before the CVI date, clinical exam within 10 days before the CVI date (SENASA page).
3. Get the CVI from the official veterinary authority of the origin country (or have an EU or GB pet passport endorsed by it). One language must be Spanish; for passports English is accepted as the only alternative (SENASA page). Apostille not required (SENASA FAQ, question 5).
4. Travel within 60 days of CVI issue (Res. GMC 17/15 art. 6).
5. On arrival: SENASA checks documents, the animal physically and its identity. For accompanied pets, no prior import application, no advance notice and no internment permit are needed, and there is no charge (SENASA page). For pets shipped as cargo, the transport agent must notify the border post at least 24 business hours ahead, and the internment permit fee is payable (SENASA page).
6. Keep the original rabies certificate; it must not be retained by officials (SENASA page; GMC art. 8).

Worked examples

Facts (hypothetical). One spouse was born in the US to an Argentine father, so qualifies for permanent residence as the child of an Argentine (Law 25.871 art. 22; DNM permanent residence page). The other spouse and two children (ages 12 and 15) are US nationals. They ship a 40 foot container of used furniture and household goods, valued on the packing list at USD 45,000, and one SUV bought in the US in 2023, registered in the eligible spouse's name, with a purchase invoice value used for customs of USD 18,000. Assume freight and insurance attributable to the car of USD 1,500 (unconfirmed).

Step 1. Who is the beneficiary? Only a permanent resident (or a returning Argentine with 2+ years abroad) gets RG 3109. The eligible spouse obtains permanent residence. The other spouse would typically apply for residence as a family member; if that spouse only gets temporary residence, their goods fall under the temporary regime (unconfirmed). The household goods are filed under the eligible spouse's subtrámite 10221.

Step 2. Test the time window (RG 3109 art. 4).

• Scenario A: permanent residence granted on 20 Jun 2027, before the family's final arrival on 1 Aug 2027. The window runs from the date of entry: goods may arrive from 1 May 2027 to 1 Feb 2028. The container arrives in Buenos Aires on 15 Jul 2027: inside. The car arrives on a separate ro-ro ship on 10 Sep 2027: inside. Release only after 1 Aug 2027, when the beneficiary has arrived.
• Scenario B: the family arrives on 1 Aug 2027 and permanent residence is granted on 1 Nov 2027, after arrival. The window runs from the grant date: 1 Aug 2027 to 1 May 2028. The container that arrived on 15 Jul 2027 is 17 days early and falls outside the window. Lesson: if residence will be granted after arrival, ship late, not early.

Step 3. Test the car rules. Registered in the applicant's name since 2023, more than 3 months before entry (art. 2.1.2.2): passes. One car, one adult: passes. Value: USD 18,000 > USD 15,000. Result: no partial exemption. The whole value pays import taxes, and the import is processed under Res. ANA 5107/1980 (art. 3.2). If the invoice were USD 14,000 but freight and insurance took the customs value above USD 15,000, the result may be the same (unconfirmed).

Step 4. Household goods. USD 45,000 of used household goods: exempt with no value limit (art. 3.1). Taxes: USD 0.

Step 5. Taxes on the car (illustration). Import duty rate not in the files. For illustration only, a hypothetical rate of 35% is used.

The income tax perception is an advance payment of income tax, creditable in the person's own income tax return (unconfirmed). Possible excise tax on cars is not included (unconfirmed).

Step 6. Compare with a USD 15,000 car. Same facts, customs value exactly USD 15,000 (ARS 23,458,500): taxes USD 0. The USD 3,000 difference in car value (plus freight) costs roughly USD 13,000 to 16,000 in taxes and perceptions in this illustration. The obvious decision for most families: sell an expensive car before moving, or ship a car whose total customs value stays within USD 15,000.

Step 7. Other costs (all hypothetical (unconfirmed)). Ocean freight for the container USD 4,000 to 9,000; despachante USD 800 to 1,500; terminal storage and handling at Buenos Aires, variable; certified translations of the car title and documents (traductor público nacional), variable. None of these are in official sources.

Step 8. After clearance. The car title carries the legend "El vehículo no podrá ser transferido hasta" a date 2 years after clearance (RG 3109 art. 11). The family keeps its address updated with customs for 2 years (art. 10). The franchise cannot be used again for 7 years (art. 12).

Variant: the same family with temporary residence only

If neither spouse has permanent residence, the household goods enter temporarily under a guarantee equal to 50% of the taxes (ARCA). The tax rate for used household goods is not in the files. Illustration only: if the combined taxes on USD 45,000 of used goods were 50% of value, i.e. USD 22,500 (unconfirmed), the guarantee would be 50% of that: USD 11,250 (ARS 17,593,875). The car enters under temporary import for up to 480 days, then must stop being used until permanent residence allows nationalisation, or be re-exported. If permanent residence by arraigo needs 3 years of temporary residence for non Mercosur nationals (DNM permanent residence page), the car would be parked for well over a year. That is the practical reason most temporary residents should not ship a car.

Facts. An adult flies into Ezeiza with new items bought abroad: a camera (USD 1,100), clothing with tags (USD 400) and a watch (USD 500). Total new goods: USD 2,000. They also carry their own phone and laptop. Nothing was bought in the arrival duty free shop.

Step 1. Exclude what is always free. One phone and one notebook or tablet are free (ARCA objetos page). Used personal effects are free (Dec. 1001/82 art. 63.2).

Step 2. Apply the franchise. Air arrival: USD 500 in baggage (ARCA franquicia page).

Excess = 2,000 − 500 = USD 1,500 (ARS 2,345,850).

Step 3. Apply the 50% flat rate on the excess. 1,500 × 50% = USD 750 (ARS 1,172,925). This matches ARCA's own worked example (USD 600 − USD 500 = USD 100 × 50% = USD 50).

Step 4. Variant: travelling with a spouse. Spouses, cohabiting partners and unemancipated children under 16 may pool the franchise (ARCA). Two adults: franchise USD 1,000. Excess = 2,000 − 1,000 = USD 1,000. Tax = USD 500 (ARS 781,950). With a 12 year old child as well (50% franchise: USD 250), franchise USD 1,250, excess USD 750, tax USD 375 (ARS 586,462.50).

Step 5. Variant: arriving by land from a neighbouring country. Franchise USD 300. Excess = 1,700. Tax = USD 850 (ARS 1,329,315).

Step 6. Variant: the arrival duty free shop. If the watch had been bought at the arrival duty free shop at Ezeiza, it would use the separate USD 500 duty free franchise (ARCA franquicia page), and the baggage excess would drop to 1,500 − 500 = USD 1,000 before pooling, tax USD 500 (ARS 781,950).

Step 7. Declare. Because tax is due, the traveller must make the customs declaration on the digital form (app or self service terminal), or on form OM-2087/G5 or G6 if digital is not possible (ARCA regimen-equipaje page). Failing to declare goods that are not exempt breaches CA art. 494; penalties are in the Customs Code infringement provisions (unconfirmed).

Caution: electronics. Under Decreto 1001/82 art. 63.19, only one unit per species of chapter 84, 85, 90, 91 and 92 goods (which include cameras and watches) per traveller is admitted under the regime. Two identical cameras would not both qualify.

Facts. Family flying from Toronto, arriving Buenos Aires on Wednesday 10 March 2027, with two adult dogs. Dog A has a current rabies vaccination (booster, valid per the manufacturer). Dog B has never been vaccinated against rabies. Both travel in the hold as accompanied baggage on the family's flight.

Check on the rabies validity. Dog A's vaccination must still be valid on 10 Mar 2027 (SENASA page). If Dog A's booster expired in, say, February 2027, a new shot would be needed. Whether a booster given after expiry counts as a "first vaccination" requiring 21 days is not addressed in the sources (unconfirmed).

If a flight is delayed. The CVI remains valid until 4 May 2027, but if the trip slips beyond that, the whole sequence (deworming, exam, new CVI) must be repeated.

Cost. SENASA verification: ARS 0 for accompanied baggage (SENASA page). If the dogs were shipped as cargo on a different flight, the transport agent must notify the border post 24 business hours before arrival and the internment permit fee applies (amount not in files (unconfirmed)). Canadian CVI fees, vet fees, crates and airline pet fees are outside Argentine sources (unconfirmed).

Practical traps

1. "USD 15,000" is a cliff, not a deduction. A car worth USD 15,001 pays tax on all USD 15,001 (RG 3109 art. 3.2). There is no franchise against the excess.
2. Freight may push you over. If the customs value is CIF, a USD 14,000 car plus USD 1,500 freight and insurance fails the test (unconfirmed).
3. Shipping too early. If permanent residence is granted after you arrive, the 3 month "before" window counts from the grant date, not your arrival (RG 3109 art. 4.2). A container that lands before that date loses the benefit.
4. Temporary residents are not covered by RG 3109. It covers only permanent residents and Argentines with 2+ years abroad (art. 1). ARCA offers temporary residents only a guaranteed temporary import of goods and a 480 day car admission.
5. The 480 day car limit cannot be extended. After it, the car must be parked or re-exported (ARCA). Keeping it in use exposes you to temporary import infringements (CA art. 970, cited on ARCA's otros-paises page for the tourist regime) (unconfirmed).
6. Car must be registered in your name for 3 months before entry. Buying a car abroad shortly before moving disqualifies it (RG 3109 art. 2.1.2.2). Registration in a spouse's name means only that spouse can import it.
7. One car per adult, and only used. "Used" means driven on public roads for purposes other than testing or delivery (art. 2.1.2.1). A car bought new and shipped straight from the dealer does not qualify.
8. Argentines with 1 to 2 years abroad pay full tax on the car; those with less than 1 year cannot import it at all (ARCA argentinos-retornan page).
9. The 60 days, 40 days and "more than one year" thresholds differ by source. ARCA's page says Argentines with 1 to 2 years abroad must not have spent more than 60 days in Argentina in the last year; Decreto 1001/82 art. 58.3 says 40 days plus a tolerance of up to 20 days, which adds up to 60. SITA guide 10222 asks for a consular certificate of "more than one year" for code 200P and "at least two years" for code 300V.
10. The 7 year clock. RG 3109 art. 12 and Decreto 616/2010 count 7 years from the administrative act that granted the benefit; ARCA's argentinos-retornan page says 7 years from release ("libramiento"). Use the stricter reading (unconfirmed).
11. Tools for foreigners. RG 3109 art. 2 gives professional tools only to returning Argentines. ARCA's extranjeros-ingresan table marks tools as taxed for permanent resident foreigners, while Decreto 1001/82 art. 63.6 gives category C (immigrants) used professional tools tax free. Expect customs to follow RG 3109 (unconfirmed).
12. Stale ARCA page. ARCA's importacion-de-bienes page still describes a paper note filed at the customs reception desk and the "Único autorizado para conducir" car legend. That is the RG 3181/2011 era text. Since RG 4107/2017 the declaration is in SIM (RG 3109 art. 5), and since RG 4549/2019 only the non-transfer legend remains (art. 11). The same page also mixes in traveller franchise lines (under 16 at 50%, family pooling) that belong to the baggage regime.
13. Two "valid for 60 days" rules. The CVI is valid 60 days for entry (GMC art. 6). A separate rule: the original CVI is not retained for stays of 60 days or less (art. 7). For a permanent move expect officials to keep the original CVI; keep certified copies.
14. Language of the CVI. The CVI must include Spanish (SENASA page). For passports, English is accepted as the only alternative. The SENASA FAQ and Res. 1354/94 point 5 allow a certified translation on arrival instead, but release is withheld until it is done.
15. Pet food and treats are banned as "alimentos para animales" (SENASA ingresar o regresar page).
16. Leishmaniasis. Argentina may refuse animals previously diagnosed with leishmaniasis (GMC art. 17). Dogs from endemic regions should have their history reviewed before travel.
17. Selling within 2 years. Selling the imported car or household goods within 2 years without customs authorisation is a breach (RG 3109 art. 11). Penalty proceedings put the car under interdiction (art. 14).
18. Address changes. A move within Argentina during the first 2 years must be reported to the customs office within 2 administrative business days (art. 10).
19. White goods are outside the franchise. Fridges, washing machines and air conditioners brought as baggage go through OM 2153 and pay 20% duty, 3% fee, 21% VAT and 11% perception, one new unit per species per year (ARCA regimen-simplificado page). In a household move, used white goods count as household effects.
20. Agency and ministry names. DNM pages now show it under the Ministerio de Seguridad Nacional. AFIP became ARCA; SITA guides still carry afip.gov.ar URLs and RG 3109 still says "AFIP" in amendment titles. These are the same procedures.

Recent changes

• Digital filing of household moves through SITA MUELA. ARCA now describes the new SITA subtrámites as the way to manage international moves, with a preliminary customs review before arrival and notifications by SICNEA (ARCA home and informacion-general pages; SITA guides). The guides still sit on the afip.gov.ar domain. The start date is not shown (unconfirmed).
• Temporary residents' car: 480 days, no guarantee. ARCA's current extranjeros-ingresan page sets a 480 day maximum with no extension and no guarantee. The norm behind this figure is not cited on the page (unconfirmed).
• Courier liberalisation. Decreto 1065/2024 created the 5 × USD 400 duty free courier allowance; RG 5608/2024 and RG 5631/2025 set USD 3,000 per courier shipment and 50 kg per package.
• Used goods regime opened. Decreto 273/2025 rewrote the used capital goods regime and adjusted Decreto 110/99 art. 7 f) on special vehicles. It does not change the RG 3109 household car rule.
• Statistics fee. Kept at 3% until 31 Dec 2027 (Decreto 1140/2024).
• Permanent residence rules. DNU 366/2025 replaced Law 25.871 art. 22 and other articles; DNM's permanent residence page now reflects it. Since the household franchise depends on permanent residence, this affects who can use RG 3109.
• SENASA guidance update. The January 2026 SENASA notice confirms the CVI rules and stresses that EU passports must be endorsed by the exporting country's official vet.

Pending changes

• Legal basis for current traveller franchise amounts and the 50% flat rate: not found in the downloaded texts; Decreto 1001/82 on Infoleg shows older amounts (unconfirmed).
• Temporary residents' regime: no general resolution text found for the 50% guarantee or the 480 days (unconfirmed).
• Valuation for the USD 15,000 test (FOB or CIF): not stated in RG 3109 (unconfirmed).
• Import duty rate and excise tax for cars: not in source files (unconfirmed).
• SENASA cargo internment fee: amount not in files (unconfirmed).
• Courier and postal changes in 2026: covered elsewhere in the guide; not re-verified here (unconfirmed).
• No announced reform of RG 3109 was found in the sources.

FAQ

1. I am a foreigner moving to Buenos Aires on a work visa. Can I bring my furniture duty free? Not under RG 3109, which covers permanent residents and Argentines with more than 2 years abroad (art. 1). With temporary residence, ARCA allows a temporary import of household goods under a guarantee of 50% of the taxes, through SITA subtrámite 10220 (ARCA extranjeros-ingresan page).

2. Is the USD 15,000 car limit per family or per person? Per person: one car per person aged 18 or emancipated, registered in that person's name (RG 3109 art. 2.1.2). Two eligible adults with two cars registered in their own names can each use it, if each is a beneficiary.

3. My car is worth USD 16,000. Do I pay tax only on USD 1,000? No. Above USD 15,000 the entire value is taxed (RG 3109 art. 3.2).

4. How early can I ship my container? Up to 3 months before your entry, or before the date permanent residence is granted if that happens after you arrive. It cannot be released until you are in the country (RG 3109 art. 4).

5. Do I need a customs broker? The SIM declaration is made by a despachante or by the customs service (RG 3109 art. 5). SITA filings can be made by brokers or by private users registered as UPSA (SITA guides). In practice most container moves use a broker (unconfirmed).

6. Can I sell my imported car after a year? Not without prior customs authorisation during the first 2 years from clearance (RG 3109 art. 11; Decreto 616/2010 arts. 15 and 103). The title carries a non-transfer date.

7. How much can I bring as a tourist without paying? New goods up to USD 500 if arriving by air or sea, plus USD 500 at the arrival duty free shop; USD 300 by land or river (USD 500 in the Puerto Iguazú duty free shop). Children under 16 get half; families can pool. Above that you pay 50% of the excess (ARCA franquicia page).

8. Does my dog need a microchip to enter Argentina? The SENASA entry page does not list one. Res. GMC 17/15 art. 18 leaves identification to each country and sets ISO standards if a chip is used (unconfirmed).

9. How long before the flight should I get the CVI? Within 60 days before entry (GMC art. 6), but after the deworming (no more than 15 days before the CVI) and the clinical exam (no more than 10 days before). In practice, about 5 days before departure leaves room for both windows.

10. Do I have to apostille the CVI? No (SENASA FAQ, question 5).

11. Does SENASA charge for checking my cat at Ezeiza? No charge for pets arriving as accompanied baggage, in cabin or hold. Pets shipped as cargo pay the internment permit fee (SENASA page).

12. Can I bring my cat's food? No. "Alimentos para animales" are on SENASA's not permitted list.

13. I am Argentine and lived in Spain for 18 months. What can I bring? Household goods and professional tools, new or used, free, if your occasional visits in the last year did not exceed 60 days; the car pays taxes and must arrive between 3 months before and 6 months after you; once every 3 years (ARCA argentinos-retornan page; Dec. 1001/82 arts. 58.3, 63.6).

14. Can I drive my Uruguayan registered car in Argentina after getting temporary residence? The Mercosur circulation rules are for tourists: the driver must reside in the state of registration and hold the migration document showing tourist status (ARCA vehículos-MERCOSUR page). Once resident in Argentina, the temporary resident rule (480 day temporary import) or nationalisation applies (unconfirmed).

Primary sources

• Código Aduanero, Law 22.415, Section VI, baggage arts. 488 to 505 (root)
• Decreto 1001/82 (texto actualizado)
• RG AFIP 3109/2011, current text
• Law 25.871 (texto actualizado), arts. 15, 22, 103 (root)
• Decreto 616/2010, Annex I arts. 15 and 103 (root)
• DNU 366/2025, art. 5 (new Law 25.871 art. 22) (root)
• DNM residencia permanente page (root)
• ARCA viajeros, información general (mudanzas)
• ARCA viajeros, argentinos que retornan
• ARCA viajeros, extranjeros que ingresan a residir
• ARCA viajeros, franquicia
• ARCA viajeros, régimen de equipaje
• ARCA viajeros, objetos permitidos y prohibiciones
• ARCA viajeros, equipaje de entrada
• ARCA viajeros, importación de bienes
• ARCA viajeros, régimen simplificado línea blanca
• ARCA viajeros, ingreso y egreso de valores
• ARCA viajeros, vehículos registrados en el MERCOSUR
• ARCA viajeros, no residentes
• ARCA viajeros, otros países
• ARCA viajeros portal
• SITA guide 10221, permanent residence move
• SITA guide 10220, temporary residence move
• SITA guide 10218, returning Argentine move
• SITA guide 10222, nationalisation of used vehicles
• Cancillería, volver al país
• SENASA, ingresos con perros y/o gatos
• Res. GMC 17/15 (SENASA)
• SENASA, preguntas frecuentes mascotas
• SENASA, documentos fundamentales (8 Jan 2026)
• SENASA Res. 1354/94
• SENASA, ingresar o regresar al país (food and products)
• Decreto 1065/2024 courier (root),
• RG ARCA 5608/2024 (root),
• RG ARCA 5631/2025 (root),
• Decreto 1140/2024, statistics fee, art. 1 (root)
• VAT Law t.o. 1997, art. 28 (root vat.txt)
• RG AFIP 2937/2010, VAT import perception, arts. 2 a) and 7 (root)

Related pages

• Cost of living in Argentina in 2026: official baskets, inflation, rents, services and what it costs an expat household
• Driving in Argentina: foreign licences, licence exchange, buying, registering, insuring and importing a car
• Healthcare in Argentina for expats and employers: obras sociales, prepagas, PMO and switching rules
• Schools and education in Argentina for expat families: public and private schools, enrolment, fees and recognising foreign studies
• How much does private health insurance (prepaga) cost in Argentina?