Importer and exporter registry and import/export onboarding in Argentina

Last verified: 27 Oct 2026 · Status: Changing

The registry no longer exists as a legal precondition. For four decades, anyone who wanted to import or export in Argentina had to be entered in the Registro de Importadores y Exportadores, run by Customs, with solvency, guarantee and identity requirements. That changed on 21 December 2023. DNU 70/2023 replaced art. 92 of the Customs Code with a single sentence: all natural and legal persons may request customs destinations and carry out foreign trade operations without having to register in any registry (CA art. 92, as replaced by DNU 70/2023, art. 105). The same decree repealed art. 93 (the registration requirements) and arts. 95 to 99 and 107, which dealt with registration, suspension and removal from the registry (DNU 70/2023, arts. 106 and 108).

What replaced it is an ARCA system profile. Customs still has to know who is declaring. AFIP implemented the reform with RG 5472/2023 (Official Gazette, BO, 29 December 2023), which created the "Perfil de Importador/Exportador" (importer/exporter profile) and the "Perfil de Despachante de Aduana/Declarante" (customs broker or declarant profile) "to manage the customs destinations of goods and other customs operations" (RG 5472/2023, art. 1). Everyone who was registered as an importer, exporter or customs broker on the date the resolution took effect received the matching profile automatically (art. 3). The "Registros Especiales Aduaneros" of RG 2570/2009 now cover only the other customs operators: customs transport agents, general attorneys and employees, and the "other subjects" of Title IV of Section I of the Code (RG 2570/2009, art. 4, as replaced by RG 5472/2023, art. 2 a)).

What you still need in practice. According to ARCA's procedural page for the profiles, to obtain and keep the importer/exporter profile a person must be registered for VAT, income tax or the simplified regime (Monotributo) as applicable, must have biometric data registered in the Sistema Registral, and must file a criminal record certificate through the customs procedures system SITA, sub procedure 10047, with certificates for all partners in the case of a legal entity, "among other requirements" (ARCA, "Gestión de perfiles", page downloaded 25 October 2026). The exact full list is not in a published resolution (unconfirmed). Identity validation by facial biometrics through the "Mi AFIP" app, or in person as an exception, still applies to the customs registers (RG 2570/2009, art. 20, as replaced by RG 5266/2022).

Customs brokers are now optional. Since DNU 70/2023, natural or legal persons may handle the clearance and destination of goods "by themselves or through an authorised person" (CA art. 37, as replaced by DNU 70/2023, art. 99). The customs broker (despachante de aduana) still exists as an auxiliary of trade who acts in the name of others (CA art. 36), but the broker registry and its admission requirements were repealed (CA arts. 42 to 46, repealed by DNU 70/2023, art. 101; RG 5472/2023, recitals). A company that clears its own goods registers as "declarante".

Import licensing is gone. The SIRA prior import declaration system (Joint RG 5271/2022) was replaced by the "Sistema Estadístico de Importaciones" (SEDI) from late December 2023 (Joint RG 5466/2023, art. 15), and SEDI itself was abolished from 26 February 2025, with all registered SEDI declarations rendered void (Joint RG 5651/2025, arts. 1 and 2). There is no current prior import approval system of general application in the sources reviewed.

Disqualifications and sanctions survive. The Code still bars certain persons from importing or exporting (convicted of customs, tax or social security crimes, bankrupt, judicially barred from managing assets, and so on) (CA art. 94). The Director General of Customs may warn, suspend or prohibit a person from carrying out foreign trade operations (CA art. 100). These are now sanctions on the person, not removal from a registry.

Who should care. Foreign groups setting up an Argentine SAS, SRL or SA that will import machinery or inputs; distributors and e-commerce sellers; local SMEs starting to export; service exporters who want to know whether the Customs Code reaches them; and advisers who still have registration checklists from before 2024 on file.

Cost to do it. There is no official registration fee for the profile in the sources (unconfirmed). The real costs are: incorporating and registering the entity for tax (see the entities pages), the time to complete biometrics and criminal record certificates, and, at the first clearance, the import taxes (which for a USD 100,000 machine run from USD 16,025 (ARS 25,061,497.50) of cash at clearance for a capital good at 10.5% VAT, of which USD 5,000 (ARS 7,819,500) is a true cost; see Example 1). Customs broker fees, terminal, storage and freight forwarder charges are not set by any norm in the sources (unconfirmed). Time: a company that already has a CUIT, Clave Fiscal level 3 and VAT and income tax registration can usually expect the profile to depend mainly on the criminal record certificates (unconfirmed). From zero (no Argentine entity), allow for the entity incorporation and tax registration timelines described on the entities pages (unconfirmed).

COMPARISON: to be sourced by editor

Peso amounts are converted at the dólar MEP (bolsa) selling rate of ARS 1,563.90 per US$ on 23 Oct 2026 (source: dolarapi.com, MEP quote). Conversions are indicative and move daily.

Key rules

A. Who is an importer or exporter

Importer (CA art. 91.1). The person who imports goods in its own name, whether it brings them itself or a third party brings them for it. In the cases of art. 10.2, the importer is the borrower or assignee of the services or rights involved.
Exporter (CA art. 91.2). The person who exports goods in its own name, whether it carries them or a third party carries goods it shipped. In the cases of art. 10.2, the exporter is the provider or assignor of the services or rights involved (second paragraph replaced by Law 27.467, art. 79, BO 4 December 2018).
Services and rights as "goods" (CA art. 10.2). For the Code, these count as goods: (a) services rendered abroad and used in Argentina, (b) copyrights and intellectual property rights, and (c) services rendered in Argentina and used abroad (inciso c) added by Law 27.467, art. 78). The Executive must issue the complementary rules and decide which Code provisions do not apply (art. 10.2, last paragraph). In practice, service exports are not cleared through customs declarations (unconfirmed). The export duty base for services is the invoice amount (CA art. 735, last paragraph).

B. No registry: the new art. 92

CA art. 92 (as replaced by DNU 70/2023, art. 105, BO 21 December 2023). "All natural and legal persons may request customs destinations and carry out foreign trade operations without needing to register in any registry."
Repeals. Art. 93 (registration requirements) repealed by DNU 70/2023, art. 106; arts. 95, 96, 97, 98, 99 and 107 repealed by art. 108.
Residual text. CA art. 108 still refers to persons "registered in the Registro de Importadores y Exportadores, the Despachantes de Aduana register or the Agentes de Transporte Aduanero register", whose files receive notes of final convictions communicated by other agencies. This wording was not updated by DNU 70/2023 and is now partly obsolete for importers and exporters (unconfirmed).
Status of a DNU. DNU 70/2023 and DNU 41/2026 are decrees of necessity and urgency. Their validity is subject to review by the Permanent Bicameral Commission and both chambers of Congress under Law 26.122 (DNU 41/2026, recitals and art. 4) and can be challenged in court. Infoleg's consolidated Customs Code shows the DNU 70/2023 changes as in force (unconfirmed).

C. The ARCA profiles (RG 5472/2023)

Creation (art. 1). "Perfil de Importador/Exportador" and "Perfil de Despachante de Aduana/Declarante". A "declarante" is the importer or exporter itself, or a natural or legal person authorised by it, and must register in the despachante/declarante profile.
Procedure. The "procedural guidelines" are published on ARCA's "Operadores de comercio exterior" micro site, not in the resolution (art. 1, third paragraph). The resolution applies according to an implementation schedule published there (art. 5).
Automatic migration (art. 3). Persons registered as importer, exporter or broker when RG 5472/2023 took effect received the corresponding profile automatically. ARCA's page fixes that cut off at 29 December 2023.
RG 333 repealed (art. 4). RG 333 had set rules for registering import and export declarations and for clearance by legal entities registered as importers and exporters.
Requirements stated by ARCA. VAT, income tax or Monotributo registration as applicable; biometric data registered; criminal record certificate filed through SITA sub procedure 10047 ("Doc. Complementaria RG 2570, Certificado de Antecedentes Penales"), and, for a legal entity, certificates of all partners. ARCA then issues an acceptance or a rejection notice with reasons that can be cured (ARCA "Gestión de perfiles" page).

D. The Sistema Registral that still applies around the profile (RG 2570/2009)

RG 2570/2009 still governs the Sistema Registral, the identity layer that the profiles sit on, and the Registros Especiales for other operators.

Access. Through ARCA's website with Clave Fiscal (art. 3). Applications to the Registros Especiales use form F. 420/R with Clave Fiscal security level 3 as a minimum (art. 6 a)).
Data changes. Must be reported within 15 calendar days of the change (art. 10).
Identity (art. 20, as replaced by RG 5266/2022, BO 30 September 2022). Identity of natural persons acting for themselves or as attorneys or legal representatives is validated by facial biometrics in the "Mi AFIP" app ("Datos Biométricos"). As an exception, photo, signature, fingerprint and DNI image can be captured at an ARCA office by appointment ("Datos Biométricos, Registro"), and then ratified online ("Aceptación de datos biométricos").
Third parties. Supporting documents may be filed by authorised third parties using form F. 3283/A through "Gestión de Autorizaciones Electrónicas" (art. 19). Photocopies must be certified by a notary and the notaries' association (art. 19, first paragraph).
Sanctions. Breach of RG 2570 triggers the sanctions of the Customs Code (art. 21).
Manual (RG 5472/2023 Annex). For the Registros Especiales: documents must be presented within 30 calendar days of filing F. 420/R; statuses are "incomplete", "archived", "denied", "under appeal" and "registered"; solvency is evaluated at registration and annually, valid from 1 August to 31 July (point 12.1); and the "permanent update" regime places operators in groups A (not registered for VAT, income tax or Monotributo), B (no customs operations in the last 24 months) and C (non existent or unknown address). Groups A and C cannot register declarations from 0:00 of the next day; for group B the registration lapses (point 13).

These Annex rules are written for the Registros Especiales. Whether ARCA applies the same 24 month inactivity lapse and the same automatic group A and C blocks to the importer/exporter profile is not stated in the sources (unconfirmed). In practice, keep tax registrations and the fiscal address in order, because the profile itself requires VAT or income tax registration (ARCA page).

E. Solvency and guarantees

Before 2024. Importers and exporters had to accredit economic solvency, with guarantees of performance (garantías de actuación) under RG 3885/2016, Annex II, section III. RG 5095/2021, for example, extended "the validity of the solvency accredited by importers, exporters and auxiliaries of trade" to 24 November 2021 (RG 5095/2021, art. 1).
Now. RG 5472/2023 removed importers and exporters from the Registros Especiales. The 2026 solvency extensions refer only to operators "registered in the Registros Especiales Aduaneros": RG 5881/2026 extended the validity of solvency accredited by performance guarantees to 30 September 2026, and RG 5904/2026 (BO 30 September 2026) extended it again to 30 November 2026 (art. 1 of each). Broker guarantees constituted before DNU 70/2023 must be released and returned if not blocked by pending matters (RG 3885/2016, art. 41, second paragraph).
Conclusion and caveat. On the sources, a new importer or exporter does not need to post a general performance guarantee or prove a minimum solvency to obtain the profile (unconfirmed).
Operation guarantees remain. Guarantees are still required for specific operations: possible tax differences detected by Customs, deferred payment, temporary imports and exports, conditional exemptions, clearance without complete documents, possible anti dumping duties, and possible fines (CA art. 453.1 a) to h)). Accepted forms include cash, fixed term deposit at Banco de la Nación, surety insurance policy, bank guarantee, government securities, reciprocal guarantee company (SGR) guarantee and the common solidarity fund (RG 3885/2016, art. 20).

F. Disqualifications (CA art. 94, as replaced by DNU 70/2023, art. 107)

Natural persons may not import or export if they: 1. were convicted of a customs, tax or social security crime, until twice the maximum penalty has elapsed since the sentence was served; 2. were an unlimited liability partner, director or manager of an entity convicted of such crimes, unless they prove they were not involved or opposed the act; 3. have a final indictment (procesamiento firme) or are subject to administrative proceedings (sumario) at ARCA for those offences, until acquitted, although Customs may accept sufficient guarantees; 4. are bankrupt; 5. are judicially barred from managing or disposing of their assets.

Legal persons may not import or export when: * the entity or a director, manager or unlimited partner is prosecuted or convicted for a customs, tax or social security crime, but only if the person does not leave office within 40 days of a Customs demand; guarantees may again be accepted (art. 94.2 a)); * they are declared bankrupt (b)); * they are subject to administrative proceedings, when a reasoned decision considers it necessary given the seriousness of the alleged offence; this preventive suspension lasts up to 45 days, extendable once for 45 more (c)); * they repeatedly commit sanctioned misconduct or a serious fault incompatible with customs security (d)).

G. Sanctions on importers and exporters

CA art. 100 (as replaced by DNU 70/2023, art. 109). According to the fault, the harm caused or that could have been caused and the person's record, the Director General of Customs may impose (a) a warning or (b) suspension or prohibition from carrying out foreign trade operations.
Limitation (art. 101). 5 years from 1 January of the year after the fault. Interrupted by the opening of proceedings or a new fault punishable by suspension or removal.
Procedure. Warning: request for reconsideration within 5 days with suspensive effect (art. 102). Suspension or prohibition: administrative proceedings with 10 days to defend, evidence within 30 days, 5 days to plead, decision within 20 days (art. 103, point 1 as replaced by DNU 70/2023, art. 110). Appeal to the Treasury Secretariat within 10 days, with suspensive effect (art. 104). Judicial appeal to the federal administrative appeals court in Buenos Aires within 10 days, without suspensive effect (art. 105).
Late declaration. The import declaration must be filed in advance (direct clearance) or within 15 days of arrival of the means of transport (art. 217, as replaced by DNU 70/2023, art. 119). Missing that term, with complementary documents, triggers an automatic fine of 1% of the customs value (art. 218).
Missing documents. If Customs allowed registration without complementary documents against a guarantee (art. 219) and they are not filed in time, an automatic 1% fine applies, and continued failure can lead to the sanctions of art. 100, including suspension that ends when the documents are filed (art. 220).
Inaccurate declarations (art. 954). A declaration that differs from what Customs verifies and that, if unnoticed, would cause (a) tax loss, (b) breach of an import or export prohibition, or (c) a different amount paid or to be paid abroad, is fined 1 to 5 times the tax loss, the customs value of the goods, or the difference, respectively.
Formal fines (arts. 994 and 995). Inaccurate information, refusal to inform or obstructing Customs: ARS 500 to ARS 10,000. Breach of duties without a specific sanction: ARS 1,000 to ARS 10,000. These amounts are to be updated annually by wholesale prices (art. 996) (unconfirmed).
Contraband and other crimes are in Section XII, Title I of the Code and were not reviewed for this page (unconfirmed).

There is no longer a specific sanction for "operating without being registered", because registration is not required. The practical barrier is the system: a person without the profile cannot register declarations in SIM.

H. Customs brokers and declarants

Definition (CA art. 36). Customs brokers are natural persons who, under the Code, carry out procedures before Customs in the name of others for imports, exports and other customs operations. They are auxiliaries of trade and of the customs service.
Self clearance (art. 37, as replaced by DNU 70/2023, art. 99). Natural or legal persons may manage clearance "by themselves or through an authorised person", except for the functions reserved to customs transport agents and to captains, commanders and drivers.
Proof of representation (art. 38). General power of attorney (which may be registered with Customs), special power for the specific goods, or endorsement in procuration of the bill of lading or other title document. Powers may be replaced by an authorisation granted before Customs.
Broker acting without proof (art. 39). A broker who clears goods it controls without proving representation is treated as the importer or exporter.
Ineligibility (art. 41, as replaced by DNU 70/2023, art. 100). Twelve grounds, including conviction for a customs crime or minor contraband, prison sentences (with exceptions), bankruptcy (until 2 years after rehabilitation; 5 or 10 years for culpable or fraudulent bankruptcy), unpaid enforceable customs tax debts, and having been a customs officer in the last year.
Sanctions (arts. 47 and 48). Warning, or suspension or prohibition to act before Customs. Brokers are liable for acts of their attorneys and employees.
Broker guarantees. Released after DNU 70/2023 (RG 3885/2016, art. 41).
Fees. No regulated fee schedule appears in the sources (unconfirmed).

I. Import monitoring regimes: SIRA, SEDI and after

Regime	Norm	Period	What it did	Status
SIRA and SIRASE	Joint RG 5271/2022 (dated 11 Oct 2022)	Until the day SEDI took effect	Prior information system for imports for consumption by persons in the Registros Especiales (SIRA) and for payments of services abroad (SIRASE) (Joint RG 5466/2023, recitals)	Repealed by Joint RG 5466/2023, art. 15
Technical regulations link	Joint RG 5429/2023	Oct 2023 to Feb 2025	Required the SIRA to quote the file number and approval of the technical regulations procedure (Joint RG 5466/2023, recitals)	Abrogated by Joint RG 5651/2025, art. 1
SEDI	Joint RG 5466/2023 (dated 22 Dec 2023, BO 26 Dec 2023, in force next business day, art. 16)	Dec 2023 to 25 Feb 2025	"Statistical" advance information system on imports, without the approval delays of SIRA (recitals)	Arts. 1 to 9, 13 and 14 repealed from 26 Feb 2025; existing SEDI declarations void (Joint RG 5651/2025, arts. 1 and 2)
Commercial import debt register	Joint RG 5466/2023, arts. 10 to 12	Filing window to 24 Jan 2024	Register of debts with foreign suppliers for imports registered before 13 Dec 2023, linked to the BCRA BOPREAL bonds (art. 10; Joint RG 5478/2024; Joint RG 5651/2025, recitals)	Articles not repealed; filing window closed

The recitals of Joint RG 5651/2025 explain the policy: compliance with technical standards "should not be a necessary condition to make an import declaration", but should be ensured at the time of use or sale through market controls by the Secretariat of Industry and Commerce.

J. Other agencies: ANMAT, SENASA, INAL, INTI and technical rules

Decree 892/2025 (BO 17 December 2025). Technical requirements for import are deemed met if the goods meet the entry or sale requirements of at least one country or group listed in Annex I, proved by official or certifier certificates; or have certificates from a certification body; or test reports from an accredited laboratory, showing compliance with Argentine standards (art. 1).
ANMAT products (art. 2). For class I and II medical devices, household cleaning products, class A and B in vitro diagnostics without cold chain, oral hygiene, personal hygiene, cosmetics, perfumes and some disposable hygiene products: authorised for sale in an Annex I country, or certified by official services, certification bodies or accredited labs.
SENASA products (art. 3). Plant protection products, veterinary products and animal vaccines: the art. 1 options plus a sworn statement that the product poses no risk to human or animal health or to Argentine territory.
Exclusions (art. 4). Weapons, explosives and chemicals; used or refurbished goods; goods whose sale is prohibited; unprocessed farm, livestock, fishery and forestry products; foods governed by Decrees 2126/1971, 1812/1992 and 815/1999; medicines under Decree 150/1992; fertilisers under Decree 101/2025; and goods for which a special law sets other rules.
Certification bodies (art. 5). Accredited by the Argentine Accreditation Body (OAA), or by a body recognised under multilateral recognition agreements signed by the OAA, among other options.
INAL. Small courier shipments are exempt from the intervention of the National Food Institute (INAL) under ANMAT Disposition 537/2025 (RG 5608/2024, Annex II, Title I, B.1).
INTI. No source reviewed assigns a specific import certification role to INTI (unconfirmed).
Licences, permits and certificates (LPCO) through the foreign trade single window (VUCEA). Not reviewed for this page (unconfirmed).

K. Courier and small shipments

General courier regime (RG 5608/2024, BO 2 December 2024, Annex I). Courier operators (PSP/Courier) must be registered in the national postal operators register (B.1). Each package or piece may weigh up to 50 kg (C.2). Imports: shipments to natural or legal persons with FOB value up to USD 3,000 per courier shipment (C.2.1, as replaced by RG 5631/2025, BO 9 January 2025). Exports: no value limit (C.2.2, as replaced by RG 5883/2026, BO 29 July 2026) (unconfirmed).
Taxes (Annex I, E). All import taxes of the general regime apply, plus perceptions in force, and export duties apply to exports.
Value (Annex I, F). CIF value, using actual freight; invoice or e-commerce order or receipt with minimum data.
Exclusions (Annex I, H.1). Goods subject to identification under RG 5581, to prohibitions or prior intervention of other agencies (with exceptions), to certificates of origin (unless the extrazone treatment is chosen), to special tax regimes, and exports seeking export incentives.
Small shipments regime (Annex II, Title I). Up to 3 units of the same kind, no commercial purpose, up to 50 kg per piece, FOB up to USD 3,000 per shipment, 5 times per calendar year per person. Exempt from INAL intervention, technical standards, SIDIP identification, economic restrictions, ANMAT for cosmetics, anti dumping and safeguards, and later market controls.
Duty relief (Decree 1065/2024, BO 2 December 2024, art. 1). Courier imports without commercial purpose, up to 5 shipments a year per person, are free of import duty and statistics fee up to FOB USD 400 per shipment. The excess is not covered.
Samples (Annex II, Title II). Samples to legal persons: franchise for samples up to USD 100 customs value (code "MUESTRA_100"); above that, code "INUMUE".
Lab test samples (Title III). Up to USD 3,000, or USD 10,000 for certification for foreign markets (code "ENSAYOLAB").
Export of plant and animal samples (Title VI). Up to 10 kg net and FOB USD 500 per shipment with SENASA certificate (code "MUESTRACOURIER").
Tierra del Fuego small shipments (Decree 334/2025, BO 20 May 2025). A simplified regime for goods made under Law 19.640 by promoted companies, sold online to natural persons in the mainland for personal use only: up to 3 units of the same kind per recipient per calendar year and FOB USD 3,000 per shipment (arts. 1 to 3).

L. Special regimes relevant to onboarding

Temporary imports for industrial processing (Decree 1330/2004). Goods must be exported in processed form within 360 days of release (art. 6), or 720 days for non serial production goods listed in the annex (art. 7). Guarantee required (CA art. 453.1 c)). Under RG 5854/2026 (BO 3 June 2026), the importer may ask once through SITA for an extension at least 10 business days before expiry; if granted, a guarantee top up is due only when the import taxes on the balance plus 2% per month of that balance exceed the original guarantee; if denied after expiry, Customs gives 20 business days to regularise (RG 2147, Annex V, point 2, as replaced). Stock replacement (Repostock): import within 360 days of the export registration (Decree 1330/2004, art. 29, as replaced by Decree 779/2024).
Aduana en Factoría (Decree 688/2002, as amended by DNU 252/2026, BO 17 April 2026, in force 60 days after publication, art. 5). Industrial plant owners and, now, their associated suppliers may import under the regime goods to be integrated into an intermediate good for the plant (art. 1). Application to both the Secretariat of Industry, Commerce and SMEs and ARCA; Customs must decide within 60 days of full compliance; solvency rules to be set by the authority; strict tax, customs and social security compliance (art. 3). Guarantees under CA art. 453.1 c) and RG 3885 (art. 6).
Advance rulings (CA arts. 226 and 323, as replaced by DNU 41/2026, BO 26 January 2026). Before importing or exporting, a person may ask Customs for a binding ruling on classification, valuation or other elements; rulings on origin are issued by the Secretariat of Industry and Commerce. Maximum term 30 days. If no ruling issues in time, the person may file the declaration as proposed, possibly against a guarantee. Earlier procedures: RG 5473/2023 (classification), RG 5477/2023 (valuation) and RG 5484/2024 (technical criteria) (DNU 41/2026, recitals).
Users without a profile (RG 5593/2024, BO 28 October 2024). Persons who must file with Customs but are neither in the Registros Especiales nor holders of the RG 5472 profiles can adhere voluntarily to the UPSA profile ("Usuarios Particulares del Servicio Aduanero") in SITA and SICNEA, with CUIT, CUIL or CDI and Clave Fiscal level 3 (arts. 1 and 2). UPSA allows electronic filings, notifications, authorisations to third parties and electronic payment of customs taxes (art. 3). It does not replace the importer/exporter profile for registering declarations (unconfirmed).
Authorised Economic Operator (OEA). Listed among the Registros Especiales (RG 5472/2023 Annex, point 10), with procedures in RG 5107/2021, RG 5504/2024 and RG 5668/2025 (titles from Infoleg's list of RG 2570 amendments) (unconfirmed).

M. Import taxes collected at clearance (pointer)

The full tax stack is on the guide's customs duties page. In short:

Import duty (DIE) on customs value (CA arts. 635 and 642); capital goods list mostly 2% (Decree 513/2025, Annex II).
Statistics fee 3%, capped by bracket, until 31 December 2027 (Decree 1140/2024, art. 1 and caps table). Mercosur origin and preferential agreements with exemption are excluded (art. 2).
Import VAT on customs value plus all import taxes (VAT Law art. 25), at 21% or the reduced rate equal to 50% of it (VAT Law art. 28).
Additional VAT perception of 20% or 10% (RG 2937, art. 7 a)); not applied to capital goods (bienes de uso, useful life over two years) of the importer (art. 2 c)).
Income tax perception of 6%, or 11% for personal use (RG 2281, art. 5); base excludes VAT and excise (art. 6); not applied to capital goods (art. 3, point 3).
Gross income tax perception collected at customs for the provinces.

N. FX settlement (pointer)

See the guide's exchange controls page. Imports of goods are paid through the bank that monitors the import in SEPAIMPO, which checks the customs record, the invoice and the transport document (FX rules, point 10.3.2.1). For goods with customs entry from 14 April 2025 the deferral before payment is 0 calendar days from customs entry (Com. A 8226, point 7). Export proceeds of goods must be converted within the term for the tariff position and in any case within 20 business days of collection (points 7.1.1 and 7.1.2); service export proceeds within 20 business days (point 2.2.1).

Step by step

Who files: the importer itself (as declarant) or a customs broker authorised by it. System: ARCA website with Clave Fiscal; Sistema Registral; SITA; SICNEA; SIM (Malvina). Online or paper: online; paper only exceptionally and digitised (CA art. 120 bis, added by DNU 70/2023, art. 112).

Set up the entity and its tax identity. Incorporate (for a foreign owned business, typically an SAS, SRL or SA; see the entities pages) and obtain the CUIT. Appoint a legal representative who can obtain Clave Fiscal level 3.
Register for taxes. VAT and income tax registration is a stated condition of the profile (ARCA page). Without VAT registration, import VAT and perceptions become a cost rather than a credit (RG 2937, art. 7 b) and art. 8).
Biometrics. The representative validates identity through the "Mi AFIP" app, or at an ARCA office by appointment if the app route is not possible (RG 2570/2009, art. 20).
Criminal record certificates. Obtain certificates for the natural person or, for an entity, all partners, and file them in SITA sub procedure 10047 (ARCA page). For a foreign parent company as partner, clarify what ARCA accepts (unconfirmed).
Request the importer/exporter profile. Through the ARCA service described in the procedural guidelines (unconfirmed). ARCA checks the conditions and issues acceptance or a rejection with reasons.
Decide who declares. Either register the company (or an employee) in the "Despachante de Aduana/Declarante" profile, or appoint a broker by power of attorney or electronic authorisation (CA arts. 37 and 38; RG 2570/2009, art. 19; RG 5593/2024, art. 3 c)).
Pre clearance checks. Classify the goods (NCM), check duty, statistics fee and VAT rate, check whether technical requirements or other agencies apply (Decree 892/2025), and consider an advance ruling (CA art. 226, up to 30 days).
Arrange the payment route. Choose the bank that will monitor the import in SEPAIMPO; payment can be made from the customs entry date for goods registered from 14 April 2025 (FX rules, point 10.3.2.1; Com. A 8226, point 7).
File the import declaration in SIM. In advance, or within 15 days of arrival (CA art. 217). Include the codes for perception exclusions (for capital goods, RG 2937, art. 9; RG 2281, art. 10).
Pay taxes and clear. Duty, statistics fee, VAT and perceptions are assessed and paid together (RG 2937, art. 7, last paragraph; RG 2281, art. 9). Customs may verify; differences can be secured by a guarantee (CA art. 453.1 a)).
Book the credits. VAT and VAT perception go to the VAT return; income tax perception to income tax; duty and statistics fee to the cost of the goods (RG 2937, art. 8; customs duties page).
Keep the profile alive. Report data changes within 15 calendar days (RG 2570/2009, art. 10) and keep tax registrations and the fiscal address in order.

Cost to do it. Profile: no fee found (unconfirmed). Broker fee: (unconfirmed). Capital: no minimum solvency on the sources (unconfirmed). Taxes: Example 1. Time: entity and tax registration plus certificates (unconfirmed).

Costs and timelines

Requirements checklist: importer/exporter profile

#	Requirement	Who	How it is proved	Legal basis
1	CUIT (tax ID) of the importer or exporter	Entity or individual	ARCA registration	RG 2570/2009, art. 1 a) (Registro Tributario) (unconfirmed)
2	Clave Fiscal, security level 3 minimum	Legal representative and any natural person acting	ARCA Clave Fiscal	RG 2570/2009, arts. 6 a) and 16; RG 5593/2024, art. 2
3	Registration in VAT, income tax or Monotributo, as applicable	Importer or exporter	System check	ARCA "Gestión de perfiles" page
4	Biometric data (photo, signature, fingerprint, DNI)	Natural persons acting for themselves or as representatives	"Mi AFIP" app, or ARCA office by appointment	RG 2570/2009, art. 20
5	Criminal record certificate	Natural person; for entities, all partners	SITA sub procedure 10047	ARCA "Gestión de perfiles" page
6	No disqualification under CA art. 94	Person, directors, managers, unlimited partners	Customs checks records	CA art. 94
7	Fiscal address valid	Importer or exporter	System check	RG 5472/2023 Annex, point 13 (group C, for Registros Especiales) (unconfirmed)
8	Declarant profile, if self clearing, or authorisation to a broker	Importer or exporter; broker	Profile; power of attorney or Customs authorisation	RG 5472/2023, art. 1; CA arts. 37 and 38
9	Adhesion to SICNEA (electronic customs notifications)	Operators	Web service	RG 5593/2024, recitals and art. 2 (for UPSA; for profile holders (unconfirmed))
10	Solvency or performance guarantee	Not required for the profile on the sources	n/a	RG 5472/2023, art. 2 a); RG 5904/2026 (Registros Especiales only) (unconfirmed)

Timeline: from zero to first import clearance

Stage	Indicative time	Legal or practical driver
Incorporate entity (SAS, SRL, SA) and obtain CUIT	See entities pages (unconfirmed)	Corporate and tax registration
Clave Fiscal level 3 for legal representative, biometrics	Days, if the representative has a DNI; longer for foreign representatives (unconfirmed)	RG 2570/2009, art. 20
VAT and income tax registration	(unconfirmed)	ARCA tax registration
Criminal record certificates for all partners; file in SITA 10047	Depends on certificate issuance; foreign partners need foreign or Argentine certificates (unconfirmed)	ARCA profile page
Profile acceptance	No statutory term in sources (unconfirmed)	RG 5472/2023
Broker authorisation or declarant profile	Same day once profiles exist (unconfirmed)	CA arts. 37 and 38
Optional advance ruling on classification or value	Up to 30 days	CA art. 226
Goods arrive; file declaration	In advance, or within 15 days of arrival	CA art. 217
Late filing	Automatic 1% fine of customs value	CA art. 218
Payment of import through FX market	From customs entry date (0 days)	Com. A 8226, point 7

Fees, guarantees and taxes at a glance

Item	Amount	Basis
Profile application fee	None found (unconfirmed)	RG 5472/2023
General performance guarantee for importers/exporters	Not required on the sources (unconfirmed)	RG 5472/2023; RG 5904/2026
Operation guarantees (temporary imports, deferrals, disputes)	Amount of taxes at stake; plus customs value if goods are prohibited	CA art. 453.1
Statistics fee cap: customs value below USD 10,000	USD 180	Decree 1140/2024, art. 1 table
Cap: USD 10,000 to USD 100,000 inclusive	USD 3,000	Same
Cap: above USD 100,000 to USD 1,000,000 inclusive	USD 30,000	Same
Cap: above USD 1,000,000	USD 150,000	Same
Late declaration fine	1% of customs value	CA art. 218
Missing complementary documents fine	1% of customs value	CA art. 220
Inaccurate declaration	1 to 5 times tax loss, customs value or difference	CA art. 954
Formal fines	ARS 500 to 10,000 (USD 0.32 to USD 6.39); ARS 1,000 to 10,000 (USD 0.64 to USD 6.39), as legislated, before any update	CA arts. 994 to 996 (unconfirmed)
Customs broker fee	(unconfirmed)	CA art. 36
Terminal, storage, freight forwarder	(unconfirmed)	Not regulated in sources

Documents for a first import

Document	Purpose	Source
Commercial invoice	Value and description; for courier, invoice or e-commerce receipt with minimum data	CA art. 234.2; RG 5608/2024 Annex I, F.1
Bill of lading, air waybill or carriage document	Title to goods; broker may act by endorsement in procuration	CA art. 38.1 c)
Power of attorney or Customs authorisation to the broker	Representation	CA art. 38
Certificate of origin, if claiming preferential treatment	Preferential duty or statistics fee exemption	Decree 1140/2024, art. 2; RG 5608/2024 Annex I, H.1 c)
Technical compliance proof (foreign approval, certificate or lab report)	Where technical requirements apply	Decree 892/2025, arts. 1 to 3
SENASA sworn statement	Plant protection and veterinary products	Decree 892/2025, art. 3
Declaration codes for perception exclusions (e.g. capital goods)	Avoid VAT and income tax perceptions	RG 2937, art. 9; RG 2281, art. 10
Insurance and freight documents	CIF value	RG 5608/2024 Annex I, F.1 (courier); general rule (unconfirmed)

Timeline of norms

Norm	Date (BO)	What it did
Law 22.415, Customs Code	Dated 2 Mar 1981	Created the importer and exporter registry (former arts. 92 and 93)
RG 2570/2009	BO 4 Mar 2009	Sistema Registral; Registros Especiales Aduaneros
Law 27.467	BO 4 Dec 2018	Services as goods (art. 10.2 c)); service exporters (art. 91.2)
RG 5266/2022	BO 30 Sep 2022	Biometrics through "Mi AFIP" (RG 2570, art. 20)
Joint RG 5271/2022	Dated 11 Oct 2022	SIRA and SIRASE
DNU 70/2023	BO 21 Dec 2023	No registry (art. 92); broker optional (art. 37); new art. 94 and art. 100
Joint RG 5466/2023	BO 26 Dec 2023	SEDI replaces SIRA; import debt register
RG 5472/2023	BO 29 Dec 2023	Importer/exporter and broker/declarant profiles
Joint RG 5478/2024	BO 10 Jan 2024	Debt register amendments and deadline to 24 Jan 2024
RG 5593/2024	BO 28 Oct 2024	UPSA profile
RG 5608/2024	BO 2 Dec 2024	New courier regime
Decree 1065/2024	BO 2 Dec 2024	Courier duty relief to USD 400 per shipment
Decree 1140/2024	BO 31 Dec 2024	Statistics fee 3% to 31 Dec 2027
RG 5631/2025	BO 9 Jan 2025	Courier: USD 3,000 limit for imports
RG 5633/2025	BO 13 Jan 2025	RG 3885 title on solvency and guarantees amended (Infoleg note)
Joint RG 5651/2025	BO 25 Feb 2025	SEDI abolished from 26 Feb 2025
Decree 334/2025	BO 20 May 2025	Tierra del Fuego small shipments
Decree 892/2025	BO 17 Dec 2025	Technical requirements recognised from listed countries
DNU 41/2026	BO 26 Jan 2026	Advance rulings; origin rulings to Secretariat
DNU 252/2026	BO 17 Apr 2026	Aduana en Factoría for associated suppliers
RG 5854/2026	BO 3 Jun 2026	Temporary import extensions through SITA
RG 5881/2026	BO 29 Jul 2026	Registros Especiales solvency to 30 Sep 2026
RG 5883/2026	BO 29 Jul 2026	Courier exports without value limit (per Infoleg note)
RG 5904/2026	BO 30 Sep 2026	Registros Especiales solvency to 30 Nov 2026

Worked examples

Facts. A newly incorporated SAS, 100% owned by a foreign company, registered for VAT and income tax, with the importer/exporter profile granted. It imports an injection moulding machine for its own factory. Classification NCM 8477.10.11, listed at 2% in the capital goods annex (Decree 513/2025, Annex II, line 8477.10.11) (unconfirmed). CIF value USD 100,000. Origin outside Mercosur, no preferential agreement. Assume the machine is in the VAT schedule of capital goods at the reduced rate of 10.5% (VAT Law art. 28, rate equal to 50% of 21%) (unconfirmed). New machine. Exchange rate ARS 1,563.90.

Step	Item	Calculation	USD	ARS
1	Customs value	CIF	100,000.00	156,390,000.00
2	Import duty (DIE)	2% × 100,000	2,000.00	3,127,800.00
3	Statistics fee	3% × 100,000 = 3,000; cap for USD 10,000 to 100,000 inclusive is USD 3,000, so no reduction (Decree 1140/2024)	3,000.00	4,691,700.00
4	VAT base	100,000 + 2,000 + 3,000 (VAT Law art. 25)	105,000.00	164,209,500.00
5	Import VAT	10.5% × 105,000	11,025.00	17,241,997.50
6	Additional VAT perception	Excluded: capital good of the importer (RG 2937, art. 2 c))	0.00	0.00
7	Income tax perception	Excluded: capital good (RG 2281, art. 3, point 3)	0.00	0.00
8	Gross income perception	Rate and base; each 1% on a base of USD 105,000 would be USD 1,050	not computed	not computed (each 1% = 1,642,095.00)
9	Cash paid at clearance (2 + 3 + 5)		16,025.00	25,061,497.50
10	True cost (2 + 3)		5,000.00	7,819,500.00

Step notes. * The statistics fee happens to equal the cap exactly: 3% of USD 100,000 is USD 3,000, and the bracket "between USD 10,000 and USD 100,000, inclusive" caps the fee at USD 3,000. At a CIF of USD 100,001 the next bracket applies (cap USD 30,000), so the fee would be USD 3,000.03 and uncapped. * VAT of USD 11,025 (ARS 17,241,997.50) is recoverable as input VAT. In a start up with few taxable sales, it may sit as a credit for months (unconfirmed). * If the VAT rate were 21%: VAT USD 22,050 (ARS 34,483,995.00), cash at clearance USD 27,050 (ARS 42,303,495.00). * If the SAS forgot the capital goods codes: Customs would apply the VAT perception of 10% (USD 10,500, ARS 16,420,950.00) and the income tax perception of 6% on USD 105,000 (USD 6,300, ARS 9,852,570.00), taking cash at clearance to USD 32,825 (ARS 51,335,017.50). Both are credits, but they tie up cash (RG 2937, arts. 7 and 9; RG 2281, arts. 5, 6 and 10). * Late filing: filing more than 15 days after arrival triggers 1% of USD 100,000 = USD 1,000 (ARS 1,563,900.00) (CA arts. 217 and 218). * Payment to the foreign supplier: the SAS can access the FX market to pay from the customs entry date (Com. A 8226, point 7). For capital goods, advance payments are limited to 30% of FOB, and advance, sight and unregistered debt payments together to 80% of FOB (FX rules, point 10.10.2.2, per the exchange controls page).

Onboarding costs for this SAS. Profile fee: none found (unconfirmed). Broker fee for one container: (unconfirmed). Port and terminal: (unconfirmed).

Facts. A local SRL, registered for VAT and income tax, makes industrial goods and receives its first foreign order: USD 20,000 FOB, shipped by air. It has never exported. It obtains the importer/exporter profile (the same profile covers exports, RG 5472/2023, art. 1) and appoints a broker. Exchange rate ARS 1,563.90.

Step 1. Check the export duty. Export duties are set per NCM code. Many industrial goods were moved to 0% (for example Decree 305/2025, art. 1 and annex; Decree 566/2026, art. 1 and Annex I). Assume the NCM is on a 0% annex (unconfirmed). The base for ad valorem duty is FOB for air shipments (CA art. 735).

Scenario	Rate	Duty USD	Duty ARS	Net FOB USD	Net FOB ARS
A. NCM at 0%	0%	0.00	0.00	20,000.00	31,278,000.00
B. Illustrative 5% duty (not the rate of any specific NCM; check the decree for your code)	5%	1,000.00	1,563,900.00	19,000.00	29,714,100.00

The 5% in scenario B is illustrative only. Law 27.541, art. 52 had capped duties on industrial goods and services at 5% of FOB, but the Executive's power under that article ran only until 31 December 2021 (art. 52, last paragraph).

Step 2. Statistics fee. Decree 1140/2024 fixes the 3% fee for imports for consumption only (art. 1). No export statistics fee appears in the sources (unconfirmed).

Step 3. Choose the channel. Since 29 July 2026, courier exports have no value limit, with pieces up to 50 kg each (RG 5608/2024, Annex I, C.2 and C.2.2, as amended). A USD 20,000 shipment could go by courier if it meets the exclusions test (no export incentives sought, no prohibited goods or goods subject to agency intervention, and so on, Annex I, H.1). Otherwise, a regular export declaration in SIM through the broker (unconfirmed).

Step 4. Bring the money in. Proceeds must be converted through the FX market within the term for the tariff position counted from shipment and, in any case, within 20 business days of collection (FX rules, points 7.1.1 and 7.1.2). At ARS 1,563.90, USD 20,000 is ARS 31,278,000.00.

Step 5. Taxes. Export revenue and related expenses are excluded from the inter provincial apportionment of gross income tax (Comarb RG CA 2/2018, art. 1) (unconfirmed). VAT on purchases linked to exports may be recoverable under the exporter refund regime (unconfirmed).

Variant: a service exporter. A software firm invoicing USD 20,000 to a foreign client is an "exporter" under CA art. 91.2 because services rendered in Argentina and used abroad count as goods (CA art. 10.2 c)). The export duty base for services would be the invoice (CA art. 735). Whether a duty currently applies to service exports, and whether any customs registration is needed, is not answered by the sources (unconfirmed). The FX duty is clear: convert within 20 business days of collection (FX rules, point 2.2.1), with an exception for individuals crediting their own local foreign currency account (point 2.2.2.1).

Practical traps

Old checklists. Advisers still ask clients for solvency certificates, guarantees and "inscripción en el Registro de Importadores". Since DNU 70/2023 and RG 5472/2023 those are not legal requirements for importers and exporters. Do not pay for guarantees you do not need (unconfirmed).
All partners' criminal records. For an entity, ARCA asks for the certificates of all partners. For a subsidiary owned by a foreign parent and a nominee, this can stall the profile. Plan it early (unconfirmed).
Foreign representative without DNI. Biometric validation through the app needs a DNI card. Without one, an in person appointment is needed (RG 2570/2009, art. 20, second paragraph).
Capital goods codes. Forgetting to declare the capital goods exclusion codes means perceptions are collected (RG 2937, art. 9, last paragraph). Recovering them takes time.
The 15 day clock. The 1% automatic fine applies even without bad faith (CA arts. 217 and 218).
Brokers acting without power. A broker who controls the goods and acts without proving representation becomes the importer (CA art. 39). Keep powers in order.
Suspension through art. 220. Failing to file missing documents after the 1% fine can lead to suspension from foreign trade until they are filed (CA art. 220).
Directors with criminal tax cases. A legal entity can be blocked from importing if a director is prosecuted for a tax crime and does not step down within 40 days of the Customs demand (CA art. 94.2 a)). Board composition matters.
Preventive suspension. During a customs investigation, a company can be suspended for up to 45 days, renewable once (CA art. 94.2 c)). Guarantees can lift the block.
Courier limits. Import courier shipments are capped at USD 3,000 FOB each; the duty relief to USD 400 only applies to non commercial shipments, 5 per year per person (RG 5608/2024; Decree 1065/2024). It is not a channel for regular commercial imports above those limits.
Temporary import deadlines. One extension only, requested at least 10 business days before expiry (RG 5854/2026). Missing the re export deadline turns the goods into a definitive import with taxes and penalties (CA art. 274, per the customs duties page).
Infoleg wording. CA art. 108 still mentions the "Registro de Importadores y Exportadores". Do not read it as a live requirement.
Gross income perception. It is collected at customs but its rates and base are provincial and outside the sources. Budget for it.

Recent changes

21 December 2023. DNU 70/2023: registry abolished (CA art. 92); brokers optional (art. 37); new disqualification and sanction articles (arts. 94 and 100); declaration in advance or within 15 days (art. 217); electronic procedures mandatory (art. 120 bis).
27 December 2023. SEDI replaced SIRA (Joint RG 5466/2023, arts. 15 and 16).
29 December 2023. RG 5472/2023: profiles created; automatic migration; Registros Especiales limited to other operators.
28 October 2024. RG 5593/2024: UPSA profile for occasional users.
2 December 2024. RG 5608/2024 new courier regime; Decree 1065/2024 duty relief to USD 400.
1 January 2025. Statistics fee of 3% extended to 31 December 2027 (Decree 1140/2024, art. 5).
9 January 2025. RG 5631/2025: courier imports up to USD 3,000 per shipment.
26 February 2025. SEDI abolished (Joint RG 5651/2025).
21 May 2025. Tierra del Fuego small shipments regime in force (Decree 334/2025, art. 6).
17 December 2025. Decree 892/2025 on technical requirements.
23 January 2026. DNU 41/2026 on advance rulings (in force on the date it was signed, art. 3; BO 26 January 2026).
About 16 June 2026. DNU 252/2026 on Aduana en Factoría in force, 60 days after BO 17 April 2026 (art. 5) (unconfirmed).
3 June 2026. RG 5854/2026 on temporary import extensions.
29 July 2026. RG 5883/2026: courier exports without value limit (per Infoleg note in RG 5608).
30 September 2026. RG 5904/2026: Registros Especiales solvency extended to 30 November 2026.

Pending changes

Origin advance rulings. DNU 41/2026 moved them to the Secretariat of Industry and Commerce, which must issue implementing rules (CA arts. 226.2 and 226.3) (unconfirmed).
Solvency review of Registros Especiales. The validity of guarantees runs to 30 November 2026 (RG 5904/2026). A further extension or a new evaluation is pending (unconfirmed).
Aduana en Factoría regulations. The Secretariat must set solvency rules and procedures (Decree 688/2002, arts. 3 and 8, as amended by DNU 252/2026) (unconfirmed).
Perception exclusions. The NCM lists excluded from VAT and income tax perceptions run to 31 December 2026 (RG 2937, art. 2 j); RG 2281, art. 3, point 8, as extended by RG 5868/2026).
Statistics fee. The 3% rate and caps run to 31 December 2027 (Decree 1140/2024, art. 1).
Congressional review of DNUs. DNU 41/2026 and DNU 252/2026 must be reported to the Bicameral Commission (art. 4 and art. 6 respectively) (unconfirmed).
Profile rules. The ARCA procedural guidelines for the profiles are on a web page, not in the Official Gazette. They can change without a resolution. This is a legal certainty concern worth noting (unconfirmed).

FAQ

1. Do I still need to register as an importer before importing into Argentina? Not in a legal registry. CA art. 92 (as replaced by DNU 70/2023) says no registration in any registry is needed. You do need ARCA's importer/exporter profile to register declarations (RG 5472/2023, art. 1), which in practice requires tax registration, biometrics and criminal record certificates (ARCA page).

2. What happened to RG 2570/2009? Is it repealed? No. It still governs the Sistema Registral and the Registros Especiales for transport agents, attorneys, employees and other operators (RG 2570/2009, art. 4, as replaced by RG 5472/2023). Its identity and biometrics rules (art. 20) still apply. Importers and exporters are simply no longer a Registro Especial.

3. Must my company post a guarantee or prove solvency? Not for the profile, on the sources reviewed (unconfirmed). You may need guarantees for specific operations, such as temporary imports or deferred payment of taxes (CA art. 453.1).

4. Do I need a customs broker? No. Any person can clear goods directly or through an authorised person (CA art. 37). You then register as "declarante" (RG 5472/2023, art. 1). Most first time importers still use a broker because of the technical work in SIM, classification and valuation.

5. Can a foreign company import directly without an Argentine entity? The Code allows "all natural and legal persons" to request customs destinations (CA art. 92). The profile requires registration in VAT, income tax or Monotributo (ARCA page), which a foreign company without an Argentine presence normally does not have (unconfirmed).

6. Is SIRA or SEDI still required? No. SIRA was replaced by SEDI (Joint RG 5466/2023), and SEDI was abolished from 26 February 2025 (Joint RG 5651/2025).

7. Can my company be suspended from importing? Yes. The Director General of Customs can warn, suspend or prohibit foreign trade operations (CA art. 100), after administrative proceedings (art. 103), with appeals (arts. 104 and 105). Companies are also blocked if declared bankrupt, if a director under prosecution does not step down within 40 days, or preventively during an investigation for up to 45 days, renewable once (art. 94.2).

8. What is the fine for filing the import declaration late? An automatic 1% of the customs value if not filed in advance or within 15 days of arrival (CA arts. 217 and 218).

9. Can I use courier for commercial imports? Yes, up to USD 3,000 FOB per shipment and 50 kg per piece, paying all import taxes (RG 5608/2024, Annex I, C.2.1 and E). The USD 400 duty relief only applies to non commercial shipments (Decree 1065/2024).

10. Does the profile also cover exports? Yes. It is a single "Importador/Exportador" profile (RG 5472/2023, art. 1).

11. Are service exporters "exporters" under the Customs Code? Yes, in the sense of CA art. 91.2 and art. 10.2 c). Whether they must obtain the customs profile, and whether any export duty applies today, is not answered by the sources (unconfirmed).

12. How can I get certainty on classification before shipping? Request an advance ruling from Customs (classification and value) or from the Secretariat of Industry and Commerce (origin). It must be issued within 30 days and binds the authority (CA arts. 226 and 323, as replaced by DNU 41/2026).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked line by line against the official text; rely on the primary sources linked below before acting, and expect this page to change as we verify it.