Import and export duties in Argentina: tariffs, statistics fee, VAT and income tax prepayments at customs

Key rules

A. The legal framework

• Customs Code, Law 22.415. The Code defines importers and exporters (art. 91), import and export destinations (arts. 217 onward and 321 onward), customs taxes (Section IX, arts. 635 to 819) and penalties. The Executive may create, remove or modify import duties (art. 664) and export duties (art. 755) for listed purposes, such as executing trade policy or "attending the needs of public finances" (arts. 664.2 e) and 755.2 e)). This is why Argentine tariffs change by decree, not by law.
• Importers and exporters (art. 91). An importer is the person who imports goods in its own name, whether it carries them or a third party carries them for it (art. 91.1). An exporter is the person who exports in its own name (art. 91.2). The definitions also cover licences and services treated as goods under art. 10.2.
• No registry precondition (art. 92). "All natural and legal persons may request customs destinations and carry out foreign trade operations without the need to register in any registry" (art. 92, replaced by DNU 70/2023, art. 105, BO 21 December 2023). Arts. 95 to 97, which regulated the old registry, were repealed (DNU 70/2023, art. 108). In practice an importer still needs a CUIT, a Clave Fiscal and system access to file declarations in the Malvina system (unconfirmed).
• Who may not trade (art. 94). Persons convicted of customs, tax or social security crimes, partners or directors of companies so convicted, and persons with a firm indictment for those offences may not import or export, unless Customs accepts a guarantee (art. 94.1).
• Advance rulings (arts. 226 and 323). Before importing or exporting, a trader may ask Customs for a binding advance ruling on tariff classification, valuation or other elements needed to apply the tax regime or prohibitions. Advance rulings on origin are issued by the Secretariat of Industry and Trade. The ruling binds Customs as long as the law and facts do not change, and can be challenged under art. 1053 (arts. 226 and 323, replaced by DNU 41/2026, BO 26 January 2026).

B. Customs value (WTO valuation)

• Import duty base. Ad valorem import duty is applied to the customs value (art. 642). The original Code articles on the "normal price" (arts. 641 to 650 and 652 to 659) were replaced from 1 January 1988 by Law 23.311, which approved the GATT Customs Valuation Code, now the WTO Valuation Agreement (Decree 1026/1987, art. 18, quoted in the Infoleg note to art. 642) (unconfirmed).
• CIF basis. The Code's original rule assumed delivery at the port or place of introduction, with freight, insurance, commissions, brokerage and loading costs included (arts. 643 and 644). Argentina's practice is to value imports on a CIF basis (unconfirmed).
• Royalties. The original Code treated licence fees for patents, designs and trademarks as part of the price where the goods are made under the patent or sold under a foreign mark (art. 647). Under the WTO rules, royalties are added when they are a condition of sale (unconfirmed). For services and rights treated as goods under art. 10.2, the rate and base are those in force when the licence fees fall due (art. 637.1 e)).
• Statistics fee base. The statistics fee is charged on the customs value as defined for the import or export duty (art. 763).
• Which date fixes the rate. Import duty, the tax regime, the base and the exchange rate are those in force on the date the import declaration is registered (arts. 637.1 b) and 639). If the declaration is registered up to five days before the means of transport arrives, and that is authorised, the arrival date applies (art. 637.1 a)). For exports, the rate is the one in force on the date the export declaration is registered (art. 726).

C. Tariff classification and the import duty

• NCM and the AEC. Decree 557/2023 (BO 26 October 2023) approved the NCM adjusted to the Seventh Amendment of the Harmonised System, with its Common External Tariff (AEC) and export refunds, as Annex I. Goods pay the DIE at the AEC rate shown in Annex I, "with the exceptions" in the decree (art. 1).
• National lists (Decree 557/2023, arts. 2 to 9).
• Annex II: the National Exceptions List to the AEC. Since Decree 311/2026 (BO 4 May 2026) Annex II contains two lists: the permanent National Exceptions List and a Temporary National Exceptions List of up to 50 NCM codes until 31 December 2028, authorised by Mercosur CMC Decision 1/25 (Decree 311/2026, arts. 1 to 3 and recitals).
• Annex III: capital goods (BK) with a differential DIE. Replaced by Decree 513/2025, Annex II (BO 29 July 2025). Of the rated lines in that annex, 379 carry a DIE of 2% and 3 carry 12.6% (count of the downloaded PDF). Mercosur CMC Decision 8/21 lets Argentina apply a rate below the AEC, including 0%, to capital goods and IT goods until 31 December 2028 (Decree 513/2025, recitals).
• Annex IV: IT and telecoms goods (BIT) with a differential DIE; new positions added by Decree 333/2025.
• Annex V: the list of rates subject to a transitional tariff increase. Replaced by Decree 513/2025, Annex III, and again by Decree 305/2026 (BO 4 May 2026).
• Arts. 6 to 9: used goods, dairy and peaches, toys (art. 8 and Annex X, repealed by Decree 781/2025, so toys now pay the AEC), and a 20% intrazone duty on sugar under Law 25.715 (art. 9).
• Used capital goods. Used goods in NCM chapters 84 to 90 imported under the used goods regime pay double the DIE of the position, capped at 35% (Res. 909/1994, art. 1, as replaced by Decree 273/2025, BO 16 April 2025). The importer must declare in the Malvina system that the goods are not waste under Law 24.051 and are not for energy recovery or disposal (Res. 909/1994, art. 5).
• Electric and hybrid vehicles. A 0% DIE applies to listed alternative propulsion vehicles up to an annual quota of 50,000 units and listed FOB unit values, for five years from 31 January 2025 (Decree 49/2025, arts. 1, 3 and 7, as amended by DNU 44/2026 and Decree 1128/2026, BO 30 September 2026).
• Mercosur origin. Goods originating in Mercosur states pay the intrazone duty, which is 0% except for listed products such as sugar (Decree 557/2023, art. 9) (unconfirmed).
• Specific duties. The Executive may set specific duties (a fixed sum per unit) as the only duty or as a minimum, maximum or addition to an ad valorem duty (CA arts. 660 and 662).
• Grandfathering. Several tariff decrees keep the old rate for goods already shipped or already in the primary customs zone when the decree takes effect, if the import declaration is registered within 60 calendar days (Decree 513/2025, art. 4; Decree 305/2026, art. 2).

D. Statistics fee (tasa de estadística)

• Legal basis. Imports and exports for which a general statistical service is provided may be charged an ad valorem fee (CA art. 762). The base is the customs value (art. 763). The Executive may change the rate (art. 764) and grant exemptions (art. 765).
• Rate and term. 3% on definitive imports for consumption, extended until 31 December 2027 inclusive, effective 1 January 2025 (Decree 1140/2024, arts. 1 and 5, BO 31 December 2024).
• Caps (Decree 1140/2024, art. 1, table). The fee cannot exceed:

• Exemptions kept (art. 2). Imports under preferential agreements that specifically exempt the fee, goods originating in Mercosur states, and operations exempted by special rules, including art. 2 of Decree 389/1995 and arts. 26 and 27 of Decree 690/2002.
• Hydrocarbons. The 0% rate under Decree 361/2019, art. 1 a) and b), for certain capital goods for unconventional hydrocarbons and used production lines, was extended to 31 December 2027 (Decree 1140/2024, art. 3).
• Temporary imports under Decree 1330/2004 do not pay the statistics fee (Decree 1330/2004, art. 4).

E. Import VAT

• Taxable event and base. Definitive imports of goods are taxed (VAT Law art. 1). The rate applies to the customs value (the "normal price defined for import duties") plus all taxes on the import or caused by it (art. 25). In practice the base is CIF value plus import duty plus statistics fee.
• Rates. 21% general rate; 10.5% for goods listed in art. 28, including capital goods in the schedule to art. 28 e) (art. 28) (unconfirmed).
• Payment. Import VAT is assessed and paid together with the import duties (art. 27, fourth paragraph). For a registered VAT taxpayer, it is input tax in the month of import. See VAT.

F. Additional VAT perception (RG 2937)

• Regime. RG 2937 (AFIP, BO 15 November 2010, as amended) is still the current regime. Customs collects an additional VAT prepayment on definitive imports of taxable goods (arts. 1 and 6).
• Rates (art. 7, replaced by RG 4461/2019). On the art. 25 VAT base:
• VAT registered importers: 20% for goods at the general VAT rate; 10% for goods at the 50% reduced rate.
• Importers who do not prove exempt or non taxable status: the same rates. This includes goods that are capital goods for the importer.
• Exclusions (art. 2). Among others: goods for the personal use of an individual importer (a)); reimports under VAT Law art. 26 (b)); goods that are capital goods (bienes de uso) for the importer, meaning goods with a useful life over two years for income tax depreciation, including leased goods, unless the importer falls in art. 7 b) (c)); natural gas (g)); and, until 31 December 2026, listed basic consumption goods (j)) and listed inputs imported by companies with a valid MiPyME certificate (k)) (RG 5490/2024 and RG 5501/2024, extended by RG 5527/2024, RG 5623/2024, RG 5807/2025 and RG 5868/2026).
• Declaration. The exclusion must be claimed with the declaration code in the Malvina system; if not, Customs collects at the art. 7 b) rates (art. 9).
• Use of the perception. For registered taxpayers it is a payment of tax, credited in the VAT return for the period in which the import input tax is computed (art. 8, first paragraph). A resulting balance is a "direct payment" balance usable under VAT Law art. 24, second paragraph (art. 8, third paragraph). A permanent surplus can lead to an exclusion certificate under RG 2226 (art. 8, fourth paragraph). The suspension of exclusion certificates (RG 5339/2023 and extensions) was lifted for imports from 1 March 2025 (RG 5655/2025, arts. 1 and 2).

G. Income tax perception (RG 2281)

• Regime. RG 2281 (AFIP, BO 2 August 2007, as amended). Customs collects an income tax prepayment on definitive imports, including imports into a free zone from third countries and from a free zone into the general territory (arts. 1 and 4).
• Rate (art. 5, replaced by RG 4579/2019). 6% of the "normal price" for import duties plus all taxes and fees on the import; 11% for goods for the personal use or consumption of the importer. VAT and excise taxes are deducted from that base (art. 6).
• Exclusions (art. 3). Reimports exempt under CA art. 566 (point 1); goods that are capital goods for the importer, including leased goods (point 3); courier shipments under the simplified procedure (point 5); and, until 31 December 2026, the same basic consumption and MiPyME input lists as in RG 2937 (points 8 and 9).
• Declaration. The importer declares the destination in the Malvina system: "COMERC" for resale, "USOPAR" for personal use, "BDEUSO" for capital goods (art. 10 b), c) and f)).
• Exclusion certificates. Income tax exclusion certificates under RG 830, art. 38, are honoured by Customs (art. 7). Their suspension ended for imports from 1 March 2025 (RG 5655/2025).

H. Gross income tax perception at customs

Provinces collect gross income tax prepayments on imports through a system run with the Multilateral Agreement Commission and Customs. RIGI projects are exempt from "all national and/or local perception, collection, advance payment or withholding regimes" on imports (Law 27.742, art. 190). See Gross income tax.

I. PAIS tax

• The PAIS tax applied to foreign currency purchases for imports of goods, among other operations. It applied from 23 December 2019 to 22 December 2024 inclusive, under Law 27.541, art. 87, and Decree 99/2019, art. 19, as recited in RG 5720/2025.
• ARCA had required, for some imports, a prepayment of up to 95% of the PAIS tax at customs (Decree 99/2019, art. 13 bis; RG 5393, Title II, as recited in RG 5720/2025).
• Refund of unused prepayments. RG 5720/2025 (BO 7 July 2025) created a register for import declarations with uncomputed PAIS prepayments. Importers filed a sworn statement (DJIP) between 8 July and 4 September 2025. Approved amounts became a credit in the Malvina system, usable only to pay import duties, in monthly instalments: 1 instalment up to ARS 4 million; 6 up to ARS 10 million; 12 up to ARS 100 million; 24 above that (RG 5720/2025, arts. 2 to 4). RG 5765/2025 (BO 26 September 2025) reopened the register from 6 October 2025 for further cases, including imports with customs entry up to 12 December 2023 (arts. 1 to 3 and 7).

J. Export duties

• Legal basis. The export duty taxes exports for consumption (CA art. 724), meaning goods leaving the customs territory for an indefinite time (art. 725). Ad valorem duty is a percentage of the taxable value or official FOB prices (art. 734). The taxable value is the FOB value for sea or air shipments, or FOT or FOR for land shipments, between independent parties (art. 735). If the price is not a suitable base, Customs may use comparable exports, international quotations, preset prices or destination market prices (art. 748). The applicable rate is the one in force on the date the export declaration is registered (art. 726). The Executive sets the rates by decree (art. 755).
• Grain sales declarations. For grains under Law 21.453, the relevant date is linked to the sworn statement of foreign sale (Declaración Jurada de Venta al Exterior, DJVE). Decree 423/2026, Annex II, applies the rate schedule "according to the start date of the shipment period stated in the DJVE" (art. 2) (unconfirmed).
• RIGI. Exports of goods from a RIGI project are exempt from export duties after 3 years from adhesion, or 2 years for long term strategic export projects (Law 27.742, art. 191). See RIGI.
• Crude oil. For conventional crude oil (NCM 2709.00.10), the rate is 0% when the Brent price is at or below USD 65 per barrel, and 8% at or above USD 80, with a formula between (Decree 59/2026, art. 1; only the endpoints are quoted here) (unconfirmed).

Courier and small shipments

• Simplified courier regime. Licensed postal and courier providers (PSP/Courier) can import parcels of up to 50 kg each, for individuals or companies, with FOB up to USD 3,000 per consignee, and up to three units of the same kind without commercial purpose (RG 5608/2024, Annex I). All import taxes of the general regime apply, plus perceptions in force (Annex I, "Tributos"), but the income tax perception does not apply to courier imports under the simplified procedure (RG 2281, art. 3, point 5). Above the limits, the general import regime applies.
• USD 400 relief. For shipments without commercial purpose, up to five per person per year, the import duty and statistics fee do not apply up to FOB USD 400 per shipment. The excess over USD 400, or shipments beyond the fifth, do not get the relief (Decree 1065/2024, art. 1). VAT still applies.
• Samples. Samples for companies and laboratories have their own limits, including USD 10,000 for certification samples for foreign markets (RG 5608/2024, Annex I).
• Tierra del Fuego goods. Individuals in mainland Argentina may receive small shipments of goods made in Tierra del Fuego under Law 19.640, up to three units of the same kind per year and FOB USD 3,000 per shipment, for personal use only (Decree 334/2025, arts. 1 and 2).
• Personal imports outside courier. RG 3172 on definitive imports without commercial purpose by individuals was amended by RG 5805/2025 (unconfirmed).

Temporary imports and factory customs

• General regime. Goods may enter for a purpose and term without paying import taxes, except service fees, against a guarantee, and must be re-exported (CA arts. 250, 255 and 256). They may be processed, transformed or repaired (art. 251). If the term expires without re-export, the goods are deemed imported for consumption and taxes plus penalties apply (art. 274).
• Inward processing (Decree 1330/2004). Inputs imported to be processed and exported pay no import taxes and no statistics fee (art. 4). Export within 360 days, or 720 days for listed non serial capital goods (arts. 6 and 7), with one extension (art. 9). The processed export is exempt from export taxes, though the Executive may tax the locally added part (CA art. 258).
• Repostock. A user may import, duty free, goods identical to those previously imported for consumption and exported after processing, within 360 days of the export declaration, with a Temporary Import Classification Certificate (CTIT) and an authorisation through VUCEA (Decree 1330/2004, arts. 27, 29 and 29 bis, as replaced by Decree 779/2024).
• Nationalisation of temporary imports and the old PAIS rule. Decree 779/2024, art. 5, let ARCA collect 100% of "the tax" when goods imported temporarily under Decree 1330/2004 or Decree 688/2002 were later imported for consumption. The rule was inserted in art. 13 bis of Decree 99/2019, which regulated the PAIS tax, so it lost relevance when the PAIS tax ended on 22 December 2024. Nationalisation today triggers the ordinary import taxes (CA arts. 273 and 274).
• Factory customs (RAF). Industrial plants and their suppliers can operate under the Factory Customs Regime of Decree 688/2002, reformed by DNU 252/2026. ARCA must rule within 60 days once all requirements are met, and guarantees are required (Decree 688/2002, arts. 3 and 6, as replaced) (unconfirmed).

Payment of imports and the FX market

The customs rules decide how much tax is paid; the BCRA rules decide when the importer may buy dollars to pay the supplier. Key points, as summarised on the exchange controls page and in Com. A 8226:

• Goods with customs entry registered from 14 April 2025 can be paid from the customs entry date: "0 calendar days" (Com. A 8226, point 7).
• SMEs, and individuals, may pay at sight for goods shipped from 14 April 2025, unless the goods are in point 12.1 of the FX rules (Com. A 8226, point 8).
• Capital goods may be paid in advance before customs entry up to 30% of FOB, and up to 80% counting advance, sight and unregistered debt payments (Com. A 8226, point 9).
• The SEDI declaration, which earlier conditioned FX access, no longer exists (Joint RG 5651/2025).
• Payments are debited from the importer's own local account and monitored by one bank (FX rules, points 10.3.2.1 and 10.3.2.2, as summarised on the exchange controls page).

Step by step

1. Before the deal: classify the goods. Find the eight digit NCM code. Check the AEC in Decree 557/2023, Annex I, and whether the code appears in a national list (Annexes II to V, as replaced by Decrees 513/2025, 305/2026 and 311/2026). If in doubt, request a binding advance ruling on classification or value from Customs, and on origin from the Secretariat of Industry and Trade (CA art. 226). Time and fee for the ruling: (unconfirmed).
2. Check non tariff requirements. Some goods need licences, permits or certificates (LPCO) through the single foreign trade window, VUCEA (for example RG 5613/2024, RG 5676/2025, RG 5730/2025 and later RGs listed in Infoleg) (unconfirmed). Under Decree 892/2025, technical requirements are deemed met if the goods meet the requirements of one of the countries in its Annex I, proved by official or accredited certificates (art. 1), with exclusions such as weapons, used goods and unprocessed farm products (art. 4).
3. Set up access. Obtain a CUIT and Clave Fiscal, and system access to file in the Malvina system, usually through a licensed customs broker (unconfirmed). No importer registry is legally required (CA art. 92).
4. Contract terms. Agree Incoterms. Remember that the customs value is CIF (unconfirmed), so FOB contracts need freight and insurance added for the duty base. If you pay royalties to the seller or a related party, analyse whether they must be added to the customs value (unconfirmed).
5. Shipment and arrival. The declaration can be registered up to 5 days before arrival if authorised, locking in the duty rate at the arrival date (CA art. 637.1 a)).
6. File the import declaration (despacho de importación) in the Malvina system. Declare the NCM, value, origin, the destination codes for perceptions (for example "BDEUSO" for capital goods, RG 2281, art. 10 f)) and any exclusion codes (RG 2937, art. 9).
7. Pay. Duty, statistics fee, VAT and perceptions are assessed and paid together (VAT Law art. 27; RG 2281, art. 9; RG 2937, art. 7, last paragraph).
8. Channel and release. Customs assigns a control channel and releases the goods (unconfirmed).
9. Pay the supplier. Through the official FX market, from the customs entry date (0 days) for goods registered from 14 April 2025, or at sight for SMEs with goods shipped from 14 April 2025, subject to the general FX requirements (Com. A 8226, points 7 and 8). Capital goods can be prepaid up to 30% of FOB, and up to 80% including sight and unregistered debt payments, before customs entry (point 10.10.2.10, as replaced by Com. A 8226, point 9). See Exchange controls.
10. Book the credits. VAT and VAT perception in the VAT return of the month; income tax perception in the income tax return and advance calculations. Duty and statistics fee go into the cost of the goods.

Cost to do it. Taxes as computed in the examples below. Broker, terminal, storage and Malvina service fees: (unconfirmed). Typical clearance: (unconfirmed). Advance ruling: (unconfirmed).

1. Classify the product and read the current export duty decree. For grains and by products, check Decrees 526/2025, 877/2025 and 423/2026 and later amendments. For industrial goods, check the 0% decrees (38/2025, 305/2025, 563/2025, 811/2025, 566/2026) and Decree 697/2024.
2. Grain DJVE. For products under Law 21.453, register the sworn statement of foreign sale. Under Decree 423/2026 the rate follows the start date of the shipment period declared in the DJVE (art. 2).
3. File the export declaration (permiso de embarque). The duty rate is the one in force on registration (CA art. 726). The base is FOB (CA art. 735).
4. Pay the export duty (unconfirmed).
5. Ship and bring in the proceeds. Export proceeds must be brought into the country and converted through the FX market within the term set for the tariff position, and in any case within 20 business days of collection (FX rules, points 7.1.1 and 7.1.2, as summarised in the guide's exchange controls page). Promotional decrees that cut duties temporarily added stricter settlement conditions (for example 90% within 3 business days of the DJVE, Decree 682/2025, art. 2).
6. Claim refunds and credits. Export VAT credits can be recovered (VAT Law art. 43) and some products carry export refunds (reintegros) in Decree 557/2023, Annex I and Annex XI.

Costs and timelines

Import tax stack at customs

Statistics fee: where the caps bite

Computed from Decree 1140/2024, art. 1.

The caps only matter for imports between USD 6,000 and USD 10,000 and for imports above USD 5,000,000. Within the middle bands the 3% figure never exceeds the cap.

Perception exclusions most used by investors

Export duties: selected rates over time

Rates read from the decree annexes held in the source files. "Annex" means the decree annex listing NCM codes and rates.

Notes: the maize line follows the general rate for 1005.90.10, which has several exceptions by type and packaging (Decree 877/2025 annex; Decree 423/2026, Annex II, references (1) to (4)). Wheat and barley are in Decree 423/2026 Annex I, which applies at once ("cultivos de invierno"), while soybeans, maize and sunflower are in Annex II with a monthly schedule ("cultivos de verano") (Decree 423/2026, recitals and arts. 1 and 2). The Annex II tables held in the sources cover 2026 to 2028; the annex states it has 6 pages and only the 2027 and 2028 schedule pages were read (unconfirmed).

Decree 423/2026 soybean schedule (NCM 1201.90.00)

Courier and small shipment thresholds

RG 5608 was amended by RG 5631/2025 and RG 5883/2026 (BO 29 July 2026), which moved procedural requirements such as minimum age and domicile to the ARCA "Envíos internacionales" microsite (RG 5608, art. 2) (unconfirmed).

Temporary imports: key terms

Timeline of norms (Official Gazette dates)

Worked examples

Facts. An Argentine SA, registered for VAT, imports an injection moulding machine for its own factory. The importer classifies it in NCM 8477.10.11, which appears in the capital goods list at a DIE of 2% (Decree 557/2023, Annex III, as replaced by Decree 513/2025, Annex II). CIF value USD 100,000. Origin outside Mercosur, no preferential agreement. Assume the machine is in the VAT Law schedule of capital goods taxed at 10.5% (art. 28) (unconfirmed). Conversion at ARS 1,563.90.

Reading the result. The true cost of customs is 5% of CIF (USD 5,000). The VAT is a cash flow item: it comes back as input tax against output VAT, but if the company has little taxable sales in the first months, the credit sits idle (unconfirmed). If the machine were at the 21% VAT rate instead, import VAT would be USD 22,050 (ARS 34,483,995), doubling the cash needed at clearance.

If the importer were a RIGI vehicle, the DIE and statistics fee would be exempt, as would any perception (Law 27.742, art. 190). VAT would still apply (unconfirmed).

If the machine were used, the used goods regime would double the 2% DIE to 4%, below the 35% cap (Res. 909/1994, art. 1, Decree 273/2025): duty USD 4,000 (ARS 6,255,600), and the VAT base would rise to USD 107,000 (unconfirmed).

Facts. A distributor, registered for VAT, imports the same machine to sell it in Argentina. Same CIF, duty and fee. Because the machine is not a capital good for the distributor, both perceptions apply.

Reading the result. The distributor must fund USD 32,825 at clearance, more than six times the final customs cost of USD 5,000. The USD 10,500 VAT perception is credited in the month's VAT return (RG 2937, art. 8). The USD 6,300 is an income tax payment on account. If those credits keep building up, the distributor can apply for exclusion certificates under RG 2226 (VAT) and RG 830, art. 38 (income tax), which Customs again honours from 1 March 2025 (RG 5655/2025). For goods at 21% VAT the perception would be 20%, so on the same base it would be USD 21,000 (ARS 32,841,900).

Facts. An exporter sells USD 4,000,000 FOB of soybeans (NCM 1201.90.00) [the price and volume are assumptions for illustration]. Conversion at ARS 1,563.90. The base is the FOB value (CA art. 735) (unconfirmed).

Step by step for the 2026 case. FOB USD 4,000,000 × 24% = USD 960,000 duty. Net FOB after duty USD 3,040,000 (ARS 4,754,256,000). The ARS 1,501,344,000 duty equals the 24% rate applied to the peso FOB of ARS 6,255,600,000.

Reading the result. Each quarter point step in the Decree 423/2026 schedule is worth USD 10,000 on this shipment. A shipment period that starts on 1 December 2028 rather than in 2026 saves USD 360,000. That creates an incentive to plan DJVE shipment periods, but the schedule counts the start of the declared shipment period, and the DJVE rules on how far ahead a period may be declared are outside the sources (unconfirmed).

Not to forget. The export proceeds must still be brought in and converted (FX rules, Section 7). An exporter that used a temporary 0% window but failed the settlement condition owes the full duty that applied the day before the window, and cannot use the benefit again until it pays (Decree 682/2025, arts. 2 and 4).

Practical traps

1. Forgetting the perceptions in the cash plan. For goods for resale, perceptions can add 16% (10% plus 6%) or 26% (20% plus 6%) of the VAT base to the cash needed at clearance (Example 2). They are recoverable, but only over time.
2. Not declaring "BDEUSO". The capital goods exclusion from both perceptions works only if the destination code is declared in the Malvina system (RG 2281, art. 10 f); RG 2937, art. 9). If you omit it, Customs collects the perception.
3. Abusing the capital goods exclusion. If a later audit finds that goods declared as capital goods were resold, ARCA can exclude the importer from the regime (RG 2937, art. 10), and customs penalties may follow (unconfirmed).
4. Classification drift. A machine may fit a BK line at 2% or a general line at the AEC. Use an advance ruling (CA art. 226) for high value imports.
5. Grandfathering windows are short. When rates rise, goods already shipped keep the old rate only if the declaration is registered within 60 calendar days (Decree 513/2025, art. 4; Decree 305/2026, art. 2).
6. Statistics fee band edge. An import of USD 6,000 to 10,000 pays the USD 180 cap, not 3%; above USD 5 million the USD 150,000 cap applies. Splitting or merging shipments changes the fee.
7. Expiring exclusions. The basic goods and MiPyME input exclusions end on 31 December 2026 unless extended again (RG 5868/2026).
8. Temporary import deadlines. The extension request must be filed at least 10 business days before expiry (RG 2147, Annex V, as replaced by RG 5854/2026). Missing it turns the import into a definitive one with taxes and penalties (CA art. 274).
9. Used goods. Used goods regime imports pay double duty (up to 35%) and need a sworn statement that the goods are not waste (Res. 909/1994, arts. 1 and 5).
10. Grain promotions with strings. Temporary 0% or reduced rates have required fast currency settlement (95% within 15 business days of the DJVE in Decree 38/2025, art. 2; 90% within 3 business days in Decree 682/2025, art. 2). Failure means paying the full prior rate.
11. Courier is not for trade. The simplified courier regime is limited to three units of the same kind without commercial purpose (RG 5608, Annex I). Commercial imports must use the general regime.
12. Customs exchange rate. Customs uses the rate in force on the registration date (CA art. 639), not the MEP or the rate on the day you pay the supplier. Budget in pesos with that in mind.

Recent changes

• 26 Feb 2025. SEDI abolished; pending SEDI declarations lapsed (Joint RG 5651/2025, BO 25 Feb 2025).
• 1 Mar 2025. Exclusion certificates for VAT and income tax perceptions honoured again (RG 5655/2025).
• 14 Apr 2025. Import payments from customs entry; SME sight payments (Com. A 8226).
• 16 Apr 2025. Used goods regime liberalised: double DIE capped at 35%, goods may enter without working condition (Decree 273/2025).
• 7 Jul 2025 and 26 Sep 2025. PAIS refund register opened and reopened (RG 5720/2025; RG 5765/2025).
• 29 Jul 2025. National Exceptions, BK and transitional lists replaced (Decree 513/2025).
• 1 Aug 2025. Permanent grain duty cuts (soybeans 26%) (Decree 526/2025).
• 23 Sep to 31 Oct 2025. Temporary 0% for grains, subject to USD 7 billion cap and settlement within 3 business days (Decree 682/2025).
• Dec 2025. Soybeans to 24% (Decree 877/2025). Foreign certification accepted for technical requirements (Decree 892/2025).
• 26 Jan 2026. Advance rulings rewritten as binding acts (DNU 41/2026).
• 4 May 2026. Temporary National Exceptions List of up to 50 codes to 2028 (Decree 311/2026).
• 3 Jun 2026. Multi year schedule of grain duty cuts to December 2028 (Decree 423/2026).
• 1 Jul 2026. More 0% export duties and new schedules for listed products and petroleum derivatives (Decree 566/2026).
• 29 Jun 2026. Perception exclusions for basic goods and MiPyME inputs extended to 31 Dec 2026 (RG 5868/2026).
• 30 Sep 2026. Electric vehicle 0% DIE annex replaced (Decree 1128/2026).

Pending changes

• Perception exclusions after 31 December 2026. RG 5490 and RG 5501 exclusions lapse unless ARCA extends them again.
• Statistics fee after 31 December 2027. Decree 1140/2024 runs to that date; a new decree will be needed.
• Remaining Decree 423/2026 schedules. The Annex II pages not read and Annex III (biodiesel) need to be checked (unconfirmed).
• Crude oil formula rules. The Energy Secretariat had 60 days from Decree 59/2026 to issue rules (art. 4) (unconfirmed).
• Temporary National Exceptions List. Its 50 codes and rates (Decree 311/2026, Annex II) (unconfirmed).
• Decree 726/2025 (0% DE to markets with tariffs of 45% or more) ran to 31 March 2026 under Decree 930/2025 (unconfirmed).
• New customs chamber at the Tax Court (Decree 746/2026, per Infoleg listing) (unconfirmed).
• Gross income perception at customs. Current rules not in the sources (unconfirmed).

FAQ

1. Do I need to register as an importer before my first import? Not as a legal precondition. Since DNU 70/2023, the Customs Code says anyone may file customs declarations and trade "without the need to register in any registry" (CA art. 92). You still need tax registration and system access, usually through a customs broker (unconfirmed).

2. How much does a typical import cost in taxes? It depends on the NCM rate. For a USD 100,000 CIF machine on the 2% capital goods list, duty and statistics fee cost USD 5,000, plus VAT of USD 11,025 at 10.5% that is recoverable (Example 1). For the same goods bought for resale, the cash at clearance rises to USD 32,825 because of perceptions (Example 2).

3. Is the statistics fee still 3%? Yes, 3% on definitive imports until 31 December 2027, with caps from USD 180 to USD 150,000. Mercosur origin goods and goods under agreements that exempt it do not pay (Decree 1140/2024, arts. 1 and 2).

4. Does the PAIS tax still apply to imports? No. It applied from 23 December 2019 to 22 December 2024 inclusive. Unused PAIS prepayments could be refunded as a credit against import duties under RG 5720/2025 and RG 5765/2025.

5. What replaced SIRA and SEDI? SEDI replaced SIRA in December 2023 (Joint RG 5466/2023) and was abolished from 26 February 2025 (Joint RG 5651/2025). There is no general prior import declaration now. FX access for imports depends on the BCRA rules, which allow payment from customs entry (Com. A 8226).

6. Can I avoid the VAT and income tax perceptions? Yes, if the goods are capital goods for your own use (RG 2937, art. 2 c); RG 2281, art. 3 point 3), if they are in the temporary basic goods or MiPyME input lists until 31 December 2026, if you hold exclusion certificates, or if you are a RIGI vehicle (Law 27.742, art. 190).

7. What is the current export duty on soybeans? 24% for shipment periods starting in 2026, falling monthly to 21% from 1 December 2027 and 15% from 1 December 2028 (Decree 423/2026, Annex II). Soybean oil and meal are at 22.5% in 2026 and fall to 14% from 1 December 2028.

8. Which exports pay no duty? A large and growing list of goods at 0%, set by Decrees 38/2025, 305/2025, 563/2025, 811/2025 and 566/2026, plus dairy products and some cattle categories (Decree 697/2024, arts. 2 and 3). Check the annex for your NCM code.

9. Can I import used machinery? Yes, for goods in NCM chapters 84 to 90 listed in the regime, paying double the DIE, capped at 35%, and with a sworn statement that the goods are not waste (Res. 909/1994, as amended by Decree 273/2025).

10. How long can goods stay under temporary import? 360 days for inward processing, 720 days for listed non serial capital goods, with one extension requested at least 10 business days before expiry (Decree 1330/2004, arts. 6, 7 and 9; RG 5854/2026).

11. Can I buy online from abroad and avoid duty? Personal courier shipments up to FOB USD 400 each, up to five per year, pay no import duty or statistics fee (Decree 1065/2024, art. 1). VAT still applies (unconfirmed). Commercial imports must use the general regime.

12. When can I pay my foreign supplier? For goods with customs entry from 14 April 2025, from the customs entry date. SMEs can pay at sight for goods shipped from that date. Capital goods can be partly prepaid (Com. A 8226, points 7 to 9).

13. Can I get a binding answer on classification before importing? Yes. Since DNU 41/2026 the advance ruling on classification or valuation is binding on Customs while law and facts do not change (CA art. 226).

Primary sources

• Customs Code, Law 22.415, consolidated text, Infoleg index
• DNU 41/2026
• Decree 557/2023
• Decree 513/2025 and Annex II (BK)
• Decree 236/2025
• Decree 333/2025
• Decree 439/2025
• Decree 781/2025
• Decree 305/2026
• Decree 311/2026
• Decree 273/2025
• Decree 49/2025 (updated)
• DNU 44/2026
• Decree 1128/2026
• Decree 1140/2024 and caps table image
• RG 2937 (updated)
• RG 2281 (updated)
• RG 5490/2024 (updated)
• RG 5501/2024
• RG 5527/2024
• RG 5623/2024
• RG 5655/2025
• RG 5807/2025
• RG 5868/2026
• Joint RG 5466/2023 (updated)
• Joint RG 5651/2025
• RG 5720/2025 (updated)
• RG 5765/2025
• RG 5608/2024 (updated)
• RG 5631/2025
• Decree 1065/2024
• Decree 334/2025
• Decree 1330/2004 (updated)
• Decree 779/2024
• RG 5854/2026
• DNU 252/2026
• Decree 892/2025
• Export duty decrees: Decree 697/2024

Related pages

• How much tax do you pay on courier purchases from abroad?
• Tax system overview and calendar
• Fiscal Innocence Law: simplified income tax return, statute of limitations and penalties
• Corporate income tax
• VAT
• Withholdings, perceptions and non resident rates
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• Transfer pricing
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