How much tax do you pay on courier purchases from abroad?

Q: Is the RG 5883/2026 five shipment cap already enforced?

ARCA's courier schedule for RG 5883 says "Próximamente" ( ARCA, courier schedule ), yet its small shipments page already states the cap. The franchise itself has been limited to five since Decree 1065/2024.

Last verified: 27 Oct 2026 · Status: Changing

Short answer. For personal courier shipments, the first FOB USD 400 of each shipment pays no import duty or statistics fee, for up to five shipments per person per year. You still pay 21% VAT on goods plus shipping. The excess, or every shipment after the fifth, pays normal duty and the 3% fee. Paying by card in pesos adds 30%.

As of 26 Oct 2026. Rules in force at that date.

Key rules

Who can use courier. Licensed postal and courier providers (PSP/Courier) can bring in parcels of up to 50 kg each, for individuals or companies, worth up to FOB USD 3,000 per shipment, with or without commercial purpose (RG ARCA 5608/2024, Annex I, point C.2.1, as replaced by RG 5631/2025; ARCA, courier general concepts). Individuals must be 16 or older (same ARCA page).
Taxes in principle. Courier goods pay all import taxes of the general regime plus the perceptions in force (RG 5608, Annex I, point E).
The USD 400 franchise. Imports through courier without commercial purpose, up to five shipments per year per person, are free of import duty and statistics fee up to FOB USD 400 per shipment. The excess, and shipments beyond the quota, get no relief (Decree 1065/2024, art. 1, in force since 3 Dec 2024, art. 3). Basis: Customs Code, Law 22.415, art. 664.
VAT is not waived. ARCA states franchised shipments pay "only" VAT and excise tax where applicable (ARCA, pequeños envíos). Import VAT is 21% (VAT Law, art. 28) on the customs value plus all import taxes (art. 25). The courier declares a CIF value using the real freight (RG 5608, Annex I, point F.1), so shipping is taxed.
Above the franchise. Duty is the rate for the product's NCM code (Decree 557/2023 and amendments); there is no flat courier rate in the current norms. The statistics fee is 3%, capped at USD 180 for values under USD 10,000 (Decree 1140/2024, art. 1 and its caps table).
No import perceptions for individuals. The VAT perception excludes personal use imports by individuals (RG 2937, art. 2 a)). The income tax perception excludes courier simplified imports (RG 2281, art. 3, point 5).
The card perception. Paying a foreign store in pesos by card triggers a 30% perception, creditable against income tax or wealth tax (RG 5617/2024, arts. 1 b), 6 and 7).
Small shipments regime. Up to three units of the same kind, no commercial purpose, FOB USD 3,000 per shipment, usable five times per calendar year per person (RG 5883/2026, which replaced RG 5608 Annex II, Title I).

What changes the answer

Value over FOB USD 400. Only the excess pays duty and fee. Whether the excess is measured on FOB or on CIF is not spelled out (unconfirmed).
Correo Argentino instead of courier. Decree 604/2026 (in force 17 Jul 2026) gave postal shipments the same USD 400 and five shipment franchise (Decree 1001/82, art. 80.1 b)), with door to door delivery under RG 5884/2026 (art. 2) and a 20 kg per package limit. But ARCA says the new scheme's dates are "a definir" and the old procedure applies meanwhile, which used a USD 50 franchise for 12 shipments and 50% on the excess (ARCA, postal schedule). Which scheme Correo actually applies today is unclear (unconfirmed).
Company or commercial goods. No franchise. A company pays duty, fee, VAT and the 20% VAT perception (RG 2937, art. 7).
Excise goods. Some goods also pay excise tax (ARCA, pequeños envíos).

Worked examples

A resident buys clothes for USD 400 plus USD 50 shipping, paid by card in pesos. Card conversion uses the BCRA retail selling average of ARS 1,549.77 on 23 Oct 2026 (BCRA series 4). Everything else uses dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, the 23 Oct 2026 dólar MEP rate (unconfirmed), see /data/mep/. No insurance is assumed, so CIF is USD 450 (unconfirmed).

Case A is a shipment within the five per year quota. Case B is the same order as a sixth shipment, using an assumed 20% duty.

Step or item	Time	Cost ARS	Cost USD
1. Order at card selling rate (450 × 1,549.77)	Statement payment	697,396.50	445.93
2. Card perception 30%	Statement payment	209,218.95	133.78
A3. Duty and statistics fee (franchise)	Before delivery	0	0
A4. VAT 21% on USD 450	Before delivery	147,788.55	94.50
A. Total		1,054,404.00	674.21
B3. Duty 20% on USD 450 (assumed)	Before delivery	140,751.00	90.00
B4. Statistics fee 3%	Before delivery	21,112.65	13.50
B5. VAT 21% on USD 553.50	Before delivery	181,779.92	116.24
B. Total		1,250,259.02	799.45

Step by step:

Card: 450 × 1,549.77 = ARS 697,396.50; × 30% = ARS 209,218.95 (RG 5617, art. 6).
Case A: FOB USD 400 is within the franchise, so duty and fee are zero (Decree 1065/2024, art. 1). VAT: 450 × 21% = USD 94.50 = ARS 147,788.55.
Case B: duty 450 × 20% = USD 90; fee 450 × 3% = USD 13.50, under the USD 180 cap; VAT (450 + 90 + 13.50) × 21% = USD 116.24.
The courier pays the taxes to Customs (RG 5608, Annex III, Title I, C.1.2) and recovers them from you, plus its own fees (unconfirmed).

Cost to do it: Case A taxes are USD 228.28 on a USD 450 order (VAT plus perception); USD 133.78 of that is a tax credit if you file income or wealth tax. Paying the card in dollars removes the 30% (RG 5617, art. 1, last paragraph).

Practical traps

The quota is per person, not per order. Split orders burn quota. Check your remaining quota in the "Envíos Postales Internacionales" service with Clave Fiscal level 2 (ARCA, pequeños envíos).
Resale. Commercial purpose is presumed from quantity, variety and value (Customs Code, art. 554). More than three units of the same kind takes you out of small shipments.
Customs can revalue. If Customs sets a higher value, you pay the difference; above USD 3,000 the general regime applies (RG 5608, Annex I, points F.3 and H.1.2).

FAQ

Is the RG 5883/2026 five shipment cap already enforced? ARCA's courier schedule for RG 5883 says "Próximamente" (ARCA, courier schedule), yet its small shipments page already states the cap. The franchise itself has been limited to five since Decree 1065/2024.

Do I pay antidumping duties? Not in the small shipments regime (RG 5883 Annex, Title I, B.6).

Are books taxed? Books and printed matter carried as correspondence are outside the value and weight limits (RG 5608, Annex I, C.1 f)). Their tax treatment is not covered here (unconfirmed).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.