Temporary imports, drawback and special customs regimes in Argentina

Key rules

A. Temporary import under the Customs Code (arts. 250 to 277)

• Definition. Goods may stay "with a purpose and for a fixed term", under an obligation to re export them for consumption before the term expires (CA art. 250). They may stay in the same state or be transformed, processed, combined, mixed, repaired or otherwise improved (art. 251).
• What the regulation decides. The Executive determines which goods qualify, for what purpose (as long as it does not harm national economic activity), where the purpose may be fulfilled, the guarantee, special controls and the expiry of permits (art. 252).
• Declaration. The temporary import declaration follows the general declaration rules of art. 234. If the goods will be processed, the declaration must state the purpose, the place and any data needed for control (art. 253, as replaced by Law 25.986). ARCA sets the formalities and supporting documents (art. 254).
• Guarantee. A guarantee in favour of Customs is required (art. 255). It must cover "the possible taxes on the import for consumption" of the goods and, if the goods are subject to an import prohibition, also an amount equal to their customs value (art. 453.1 c)).
• No taxes. The temporary import is not subject to taxes, except service fees (art. 256.1). The Executive may impose partial taxes when the use of the goods justifies it (art. 256.2). Re export in the same state is also tax free, except service fees (art. 257). The export of the processed product is exempt from export taxes, though the Executive may tax the value added in Argentina (art. 258).
• Losses and destruction. Shrinkage within tolerances (art. 259), damage by force majeure (art. 260), total destruction or irretrievable loss by force majeure (art. 261, no import taxes if proven) and waste (arts. 262 and 263) each have their own rule. Waste with commercial value pays import taxes if imported for consumption (art. 263).
• No transfer without permission. Ownership, possession, holding or use of goods under temporary import cannot be transferred, except with Customs authorisation, in which case the new holder substitutes the guarantee, or the original importer keeps it and remains liable (art. 264).
• Maximum terms (art. 265.1). Customs fixes the term in each case, within these ceilings counted from release:
• 3 years for capital goods used as such in an economic process (a);
• 8 months for goods for exhibitions, fairs, congresses and sports competitions; commercial samples; machines and apparatus for testing; sports aircraft and boats, cars, motorcycles, bicycles and professional or scientific instruments of non resident travellers; packaging; containers and pallets; and other goods placed in this group by the regulation (b);
• 1 year for theatre, circus and show equipment, and other goods placed by the regulation without specifying a group (c).
• Goods to be processed must be re exported within 2 years (art. 265.2), unless a special regime sets another term (the Decree 1330/2004 regime does, see section B).
• Extension. At least 1 month before expiry, with good reasons, the importer may ask for an extension. Customs may grant it once, for no longer than the original term. If refused, the importer gets 20 days from notification to re export, or the original term if longer (art. 266) (unconfirmed). After the 1 month cut off the right to ask lapses (art. 267).
• Identity and equivalence. Customs checks that what leaves is what came in (art. 268.1). For fungible goods it may allow equivalent goods to be re exported (art. 268.2; Regulation art. 31.4 requires prior authorisation). Where processing destroys identity, Customs imposes special controls and accounting (art. 268.3).
• Deemed compliance. The obligation is met if, before expiry, the goods enter a provisional export warehouse and the re export declaration is filed (art. 269).
• Alternatives to re export. The importer may ask, at least 1 month before expiry, to abandon the goods to the State or to destroy them under customs control, paying the costs and any taxes accrued (art. 270). Or it may ask, at least 1 month before expiry or within 10 days of a refused extension, to import them for consumption if no prohibition applies and the original purpose is not distorted (art. 271). Taxes are then computed on the elements in force when the consumption declaration is registered, plus taxes on any abnormal wear (art. 272). Any partial taxes paid earlier are credited, updated by the wholesale price index (art. 273).
• Deemed import. If the term expires without re export, or a substantive condition is breached, the goods are deemed imported for consumption even if their import is prohibited, and the importer owes the taxes, plus penalties (art. 274).
• Late re export. Customs may still authorise re export after expiry if the import taxes and the penalty have been paid; for this purpose only, the goods are treated as still under temporary import for one year after expiry (art. 275).
• Vehicle documents and special regimes. The Executive may accept documents issued by international tourism bodies for vehicles (art. 276) and may create special temporary import regimes when there is a public interest (art. 277). Decree 1330/2004 and DNU 688/2002 rely on art. 277.

B. What the regulation (Decree 1001/1982, art. 31) allows

Article 31.1 of the Regulation lists the goods that may use the general regime:

• (a) capital goods to be used as such in an economic process, provided the beneficiary is not the owner and is contractually obliged to re export them outside Argentina;
• (b) goods for exhibitions, fairs, congresses, sports competitions or similar events, owned by persons resident abroad;
• (c) commercial samples that advertise a product, belong to a non resident, are shown in Argentina to obtain orders for goods supplied from abroad, are not used normally, sold, rented or remunerated, are identifiable at re export, and come in commercial quantities;
• (d) machines and apparatus for tests, or lent free of charge by a supplier or repairer while a client waits for delivery or repair of similar goods;
• (e) sports aircraft and boats, cars, motorcycles, bicycles and scientific or professional instruments used by non resident travellers;
• (f) packaging; (g) containers and pallets;
• (h) teaching and scientific material brought in by non profit educational, charitable or scientific institutions, not for commercial use, in reasonable quantities and identifiable;
• (i) theatre, circus and show equipment, costumes, instruments and animals;
• (j) drawings, projects and models used to manufacture goods.

Further rules: the declaration must state the use of the goods, and Customs may consult other agencies (art. 31.2); processing outside Decree 1330/2004 needs prior authorisation with a description of the work and the expected value increase (art. 31.3); Customs may extend the list to similar goods, except private passenger cars (art. 31.5); Customs may require special identification, books and sworn statements (arts. 31.7 and 31.8).

Practical consequence of art. 31.1 a). An Argentine company that owns a machine cannot place it under temporary import as a capital good. The regime is built for equipment owned by a foreign party (a contractor, lessor or parent) and lent or leased for a project with a contractual duty to send it back. If the Argentine company buys the machine, it is a definitive import.

C. Temporary import for industrial processing (Decree 1330/2004)

• Scope. Goods may be imported temporarily to receive industrial processing, with the obligation to export them for consumption to other countries in the new form, within the authorised term (art. 1). Processing means any manufacturing involving transformation, processing, combination, mixing, rehabilitation, splitting, assembly, or incorporation of equipment that adds technological or functional improvement; the authority may add other processes (art. 2, as replaced by Decree 854/2018). Goods consumed in the process, auxiliary materials and reusable packaging exported with the goods are also covered (art. 3).
• No taxes, no statistics fee. The goods do not pay import taxes; service fees apply except the statistics fee and the destination check fee (art. 4).
• Users. Persons registered as importers and exporters, whether direct users (they process the goods) or non direct users (they hand the goods to a third party for processing); whoever registers the temporary import is responsible (art. 5, as replaced by Decree 854/2018; RG 2147, Annex I, point 2). Note that art. 5 still refers to the "Registry of Importers and Exporters", which DNU 70/2023 abolished (see the registry page) (unconfirmed).
• Terms. Export within 360 days of release (art. 6); 720 days for non serial capital goods in the NCM positions of the Annex (art. 7); a special term for delivery programmes or long term contracts, or for sectors whose production cycle justifies it (art. 8, as replaced by Decree 523/2017 and amended by Decree 854/2018). One extension may be requested through SITA (art. 9), now at least 10 business days before expiry (RG 2147, Annex V, point 2, as replaced by RG 5854/2026). For force majeure (natural disaster, war, confiscation, import bans in the destination country, cancellation not attributable to the buyer, agricultural emergency, fire) Customs grants a single extension of up to 360 days, with prior approval of the Secretariat of Commerce (art. 11).
• Certificate. Before using the regime the beneficiary must obtain a CTIT from the Secretariat of Commerce, fixing the input to output ratio including shrinkage and losses, and present it when registering the DIT (art. 15, as replaced by Decree 854/2018). The CTIT must now also be presented physically at the technical approval stage when the DIT reaches a zero balance (RG 2147, Annex VI, point b), as replaced by RG 5854/2026).
• Technical report. The user must file a technical report on the process, either with the CTIT application or within 360 days after the CTIT is issued (art. 15). Missing that deadline cancels the CTIT and triggers bans (no identical CTIT for 360 days and no new typifications for 180 days if unused; no use and no new typifications for 360 days if used) and, if the CTIT was used, payment of the unpaid taxes plus a 24% fine on the customs value of all goods imported (art. 15, points I and II). If the report shows a different input to output ratio, a replacement CTIT is issued and, if exports already took place, a 5% fine on the customs value of the inputs cancelled applies (art. 15 bis).
• Transfers and third party processing. The Secretariat may authorise, once, a total or partial transfer of the goods before processing if the importer proves it cannot comply; the transferee needs its own CTIT and the guarantees remain the original importer's responsibility (art. 12; RG 2147, Annex V, point 3, subregime IT18). A direct user may hand goods to a third party for processing, but keeps responsibility for the export (art. 13). The export may be made by a third party on behalf of the beneficiary (art. 14).
• Export without processing. If, for justified reasons, the goods are exported within the term without processing, no tax or fine applies (art. 16; subregime EC04, RG 2147, Annex V, point 5).
• Waste and losses. Irrecoverable shrinkage, waste and surplus are losses and pay no import taxes. Waste with commercial value must be exported or imported for consumption within 90 days of the last export (art. 18).
• Nationalisation. If the goods are imported for consumption instead, the importer pays the taxes in force at registration plus 2% per month of the customs value at that date, counted from the first month after the temporary import, with a minimum of 12%; where a special term under art. 8 was granted, the surcharge is between 12% and 72% (art. 20, as replaced by Decree 854/2018). Doing so, or exporting without processing under art. 16, is not an infringement (art. 24).
• Guarantee. The guarantee rules of CA art. 453 apply (art. 22). Under RG 2147, the DIT guarantees the amount of art. 20 (taxes plus the surcharge); Mercosur origin is ignored for the guarantee and for any later nationalisation; VAT is guaranteed at the general rate of VAT Law art. 28 (first paragraph); the VAT perception at the rates of the perception regime; and the income tax perception at the maximum 11% (RG 2147, Annex I, point 3).
• Export taxes and refunds. The processed export pays export duties and gets export refunds in force, computed on the FOB value minus the CIF value of the temporarily imported inputs; if the inputs are worth more than the product because of market moves, the base is the national value added (art. 25; RG 2147, Annex IV, points 3 and 5).
• Cancellation route. A DIT must be cancelled by an export to another country. It cannot be cancelled by an export to a national free zone or to the Special Customs Area (RG 2147, Annex I, point 7).
• Penalties. Except for arts. 15 and 15 bis, infringements are punished under Chapters 7 and 10 of Title II of Section XII of the Customs Code, and the names of sanctioned offenders are sent for publication in the Official Gazette within 10 days of the decision becoming final (art. 23).
• Who runs it. The Secretariat of Commerce is the authority of application and Customs the enforcement authority (art. 33).

D. Stock replacement (Repostock)

• Rule. A direct user may import, free of import taxes, goods identical to those it previously imported for consumption, processed and exported (Decree 1330/2004, arts. 27 and 30, art. 27 as replaced by Decree 779/2024). Decree 779/2024 dropped the old requirement that the replacement goods be of the same origin.
• Terms. The original import must be exported within 360 days of its release (art. 28). The replacement import must be made within 360 days of the registration of the export declaration; replacement goods may stay in Argentina or be exported again after processing; a new replacement may be requested only if the replacement goods were themselves exported within 360 days of release; this term cannot be extended (art. 29, as replaced by Decree 779/2024).
• Paperwork. The export must be declared as Repostock in the SIM, with a CTIT issued beforehand; if the exporter differs from the importer of the inputs, both need a CTIT (art. 29). The authorisation is issued by the Undersecretariat of Foreign Trade and sent to Customs through VUCEA as an LPCO (art. 29 bis).
• Exclusions. No Repostock for goods whose import is prohibited when replacement is requested, or for exports that claimed or received drawback (art. 31).
• Not yet fully in force. Arts. 27, 29, 29 bis and 29 ter as amended by Decree 779/2024 apply only from the entry into force of the complementary rules of the authority of application (Decree 779/2024, art. 6) (unconfirmed).

E. Drawback (CA arts. 820 to 824; Decree 177/1985 as amended by Decree 1012/1991)

• Definition. Drawback refunds, in whole or in part, the taxes paid on an import for consumption, if the goods are exported for consumption after processing in Argentina, or are used to pack or condition exported goods (CA art. 820).
• Scope of the refund. The regulation limits the refund to import duties and the statistics fee (Decree 177/1985, art. 1, as replaced by Decree 2184/1992). Import VAT is recovered through the VAT refund for exporters, not through drawback (Decree 177/1985, art. 2, as replaced by Decree 1012/1991, referring to the VAT export refund article of the VAT Law).
• Typification. The authority, at the exporter's request, typifies the product, fixing the input to output ratio (Decree 177/1985, art. 3, as replaced by Decree 1012/1991; Res. SIECyGCE 212/2022, art. 1). Under the decree, a typification request must be decided within 90 calendar days, is publicised within 5 days so others may adhere or oppose within 10 days (Decree 177/1985, art. 5).
• Current procedure. The application is a sworn statement ("Declaración Jurada de Tipificación Drawback") filed through the TAD platform; the applicant must be registered in the RUMP productive matrix register (Res. 212/2022, art. 2). INTI contacts the applicant within 5 business days of receiving the file (art. 4), and after its technical opinion has 5 business days to send the file back (art. 5); the Secretariat issues the CTDB within 15 business days (art. 6). The CTDB must be obtained before the export declaration is registered (art. 6). It is valid for 5 years from its upload to the SIM while the input to output ratio does not change (art. 11). NCM changes allow an updated certificate without a new INTI report (art. 9).
• Import side. When registering the import for consumption, the importer should invoke the advantage code "DRAW-BACK-IMPO"; it may be added later through the Malvina kit (RG 1921, Annex III, A, point 2.2, as replaced by RG 4544/2019).
• Export side. The export declaration uses the drawback subregimes and lists, per item, the import declarations, the units used and the CTDB number; the system checks the ratio and liquidates concepts 630 (drawback of import duties) and 632 (drawback of statistics fee) (RG 1921, Annex III, A, points 2.3 and 2.4).
• Who and when. Only inputs imported directly by the exporter count, and no more than one year may pass between the release of the import and the registration of the export (RG 1921, Annex III, A, point 2.5). Units and NCM codes must match the certificate.
• Payment. The claim is made by registering the export declaration; payment is by transfer to the exporter's declared CBU bank account (RG 1921, Annex III, A, point 1) after checks that include: the shipment was completed ("cumplido"), the BCRA has confirmed FX settlement where required, the invoice is filed, no payment blocks or attachments exist, and any export duty was paid (point 4.1). By decree, export incentives are paid only after the export proceeds have been brought in or settled in the FX market, except for capital goods and IT goods fully pre or post financed (Decree 661/2019, arts. 1 and 1 bis, the latter added by Decree 865/2021).
• Advance payment. An exporter that has filed the export declaration and placed the goods in an authorised customs warehouse may collect drawback in advance against a guarantee (CA art. 823) covering everything received plus 10% for possible penalties (art. 453.1 k)). If the export does not follow in time, the amount must be returned with update and interest (art. 824).
• Returns. If exported goods come back to Argentina, the exporter must repay the drawback (Decree 177/1985, art. 12).
• Compatibility. Drawback is compatible with export refunds (reintegros) (CA art. 826) but not with Repostock (Decree 1330/2004, art. 31 b)). Export refunds paid on goods with temporarily imported inputs are computed after deducting those inputs (Decree 1330/2004, art. 25).
• Time bar. The exporter's action to collect export incentives prescribes in 5 years, counted from 1 January of the year after the export (CA arts. 840 and 841). If Customs pays late it owes interest and update (arts. 838 and 839).

F. Free trade zones (Law 24.331 and CA arts. 590 to 599)

• Concept. A free area (área franca) is a place where goods are not under usual customs control and their entry and exit are free of taxes, except service fees, and free of economic prohibitions; it must be created by law (CA arts. 590 and 591). Entry from the general territory is treated as an import into the zone, and exit to the general territory as an export from it, for Customs Code purposes (art. 593).
• Law 24.331 (BO 17 June 1994). The Executive may create one free zone per province, plus up to four more in regions with critical economic conditions or next to other countries (art. 2). The province must adhere through an agreement approved by provincial law (art. 3).
• Activities. Storage, trade, services and industry only to export to third countries (art. 6), with an exception for capital goods with no domestic production record, which may be imported into the general territory under the general import rules (art. 6, second paragraph). Usual handling (splitting, sorting, repacking) and transfers are allowed (art. 7). Consumption inside the zone is prohibited except for operations of the zone and food for staff (art. 10), and nobody may live in the zone (art. 12).
• Tax treatment. Goods entering the zone are exempt from import taxes "existing or to be created", except service fees (art. 24); so are goods leaving to third countries (art. 25). Basic services (telecoms, gas, electricity, water, sewage) are exempt from national taxes (art. 26). Otherwise all tax, customs, financial and criminal rules of the general territory apply (art. 23). Goods entering from the general territory are a suspensive export (art. 27); goods leaving for the general territory are an import (art. 28) and pay the normal import taxes.
• Export incentives. Incentives on exports from the mainland into the zone are paid only when the goods leave the zone for another country (art. 29). Goods leaving the zone for third countries get no incentives except refunds of taxes actually paid (art. 30).
• Exclusions. Free zone users cannot claim industrial, regional or sector promotion regimes (art. 32). All goods may enter except weapons, ammunition and goods that harm morals, health, plant and animal health, security or the environment (art. 33).
• FX. No special FX restrictions apply inside the zone, but the general FX rules apply (art. 36). Under the BCRA rules, entry into a free zone counts as an import for FX purposes only when it matches a sale from a non resident to a resident (BCRA "Exterior y Cambios", point 10.2.2); imports from a free zone with customs transfer of ownership have their own document checklist (point 10.3.5).
• Labour. Ordinary labour law applies (art. 41).
• Operators. Each zone is run by a private or mixed concessionaire chosen by public tender, overseen by a provincial monitoring committee, and the concessionaire is jointly liable for users' customs breaches and pays for customs control (arts. 15 to 20). Users must keep separate books (art. 22).

G. Storage warehouses (CA arts. 285 to 295)

• Use. Imported goods may be stored under customs control for a fixed term, pending another destination (art. 286). This is how importers defer the import decision while goods wait for a buyer or documents.
• Taxes. No import taxes; service fees apply except the statistics fee (art. 289). Re shipment abroad pays no export taxes (art. 290).
• Term. 3 months for sea or river arrivals and 1 month for land or air arrivals, counting time in the provisional import warehouse; ARCA may extend where the nature of the goods justifies, and Customs may grant an exceptional extension no longer than the original term (Regulation art. 34, as replaced by Decree 1508/2007). At expiry the goods are sold under CA art. 419 (art. 291).
• Missing goods. Goods found missing after the term are conclusively presumed imported for consumption, for tax purposes; the warehouse keeper is secondarily liable (art. 293).
• Transfers. A transfer of the right to dispose of the goods binds Customs only if authorised (art. 294).
• FX. Suspensive warehouse entries are not "customs entry" for the purpose of paying imports through the FX market (BCRA point 10.2.2).

H. Factory customs (RAF, DNU 688/2002 as amended by DNU 252/2026)

• Who. Owners of industrial establishments in Argentina and their suppliers, who may import as "associated suppliers" goods that go into an intermediate good transferred to the RAF user (DNU 688/2002, art. 1, as replaced by DNU 252/2026). Before DNU 252/2026 access required a sector agreement (acta convenio) and the regime was in practice used by the automotive sector, as the DNU's recitals explain.
• What. Raw materials, parts, components, auxiliary materials and packaging used directly in production for export or for import for consumption, placed in a storage warehouse within the art. 221 terms (art. 2).
• Term. The importer must request a definitive destination (export after processing, re export without processing, or import for consumption) within 1 year of entry (art. 4). Taxes on goods imported for consumption are grouped by calendar month and paid on a due date set by the authority (art. 4).
• Application. To the Secretariat of Industry, Commerce and SMEs and to ARCA; Customs must decide within 60 days of a complete application; solvency and full tax, customs and social security compliance are required (art. 3, as replaced).
• Guarantees. No longer a single global guarantee; any form under CA art. 453.1 c), Decree 1001/1982 and RG 3885/2016 (art. 6, as replaced).
• Entry into force. DNU 252/2026 took effect 60 days after publication on 17 April 2026 (art. 5), that is in mid June 2026, and must be reviewed by Congress's Bicameral Committee (art. 6).

I. Temporary export (CA arts. 349 to 373)

The mirror regime lets goods leave temporarily, for example for repair or exhibition abroad, against a guarantee (arts. 349, 354). The exit is tax free (art. 355) and so is the return in the same state (art. 356). If the goods were processed abroad, the return pays import taxes on the added value (art. 357, as replaced by DNU 70/2023). One extension may be requested at least 1 month before expiry; if refused, the exporter has 30 days to reimport (art. 364).

J. Guarantees (CA arts. 453 to 465; Decree 1001/1982, art. 56; RG 3885/2016)

• Accepted forms. Cash, government securities, bank guarantee, surety insurance, real security (only for payment plans), revenue sharing pledges for provinces, Treasury guarantees and other forms set by regulation (CA art. 455).
• Self signed document. Where the amount per operation does not exceed ARS 2,100,000 (USD 1,342.80), Customs may accept a document signed by the interested party or a third party (CA art. 456) (unconfirmed).
• New sworn statement route. Decree 838/2025 (BO 27 November 2025) allows a document signed by the interested party as sufficient guarantee for definitive or suspensive import or export declarations, in the form ARCA sets (Regulation art. 56.5 i)). RG 5842/2026 (BO 4 May 2026) implemented it: the declarant selects the advantage code "DJ-GARANTIAS" on each item and accepts the text "DJ-GARANTIAS-TXT" in the SIM (RG 3885/2016, art. 30 and Annex II, part IV, point 1). Conditions at the time of the guarantee: (a) no enforceable tax, customs or social security debt; (b) authorised to import and export for at least 2 years, except RIGI adherents under Title VII of Law 27.742; (c) not reported for tax, social security or customs crimes; (d) not convicted of such crimes, including directors, managers and unlimited partners of legal entities; (e) not rated "D" or "E" in the SIPER risk system (Annex II, part IV, point 2). Customs may also allow it for temporary imports and exports under the simplified RG 3628 regime without those conditions where the applicant's status warrants it. Application follows a schedule published on ARCA's "Garantías - Operaciones aduaneras" microsite (RG 5842/2026, art. 2) (unconfirmed).
• Decision time. Customs must decide on a guarantee request within 5 days; refusal, the amount or the form can be challenged in court or before the Tax Court (CA arts. 459 and 463, as replaced by DNU 70/2023).
• Release. A temporary import without processing is cancelled automatically when all units are re exported and the guarantee is released; with processing, release follows Customs' technical approval of the input to output ratio against the CTC or CTIT (RG 1796/2004, arts. 3 and 4).

K. Penalties (CA Section XII, Title II)

• Failure to comply with temporary import obligations. Fine of 1 to 5 times the import taxes on the goods, never less than 30% of the customs value, even if the goods are tax free; plus confiscation if the import is prohibited (CA art. 970). Anyone holding the goods for commercial or industrial purposes is jointly liable (art. 971).
• Reduced fine. If the breach does not affect the purpose of the regime, 1% of the customs value (art. 972.1). But failing to re export within the term is always deemed to affect the purpose (art. 972.2), so the 1% rate is not available for late re export.
• No benign retroactivity. A later rule that changes the customs or tax treatment of the goods does not count as a more lenient penal rule (art. 976).
• Conditional exemptions and incentives. Breach of a condition of a tax exemption: 1 to 5 times the updated taxes waived; breach of a condition of an export incentive (such as drawback): 1 to 5 times the updated incentive (art. 965 b) and c)); 1% to 10% of customs value if the purpose is not affected (art. 968).
• Drawback specifically. Infringements are punished under Section XII of the Customs Code (Decree 177/1985, art. 13). Amounts paid unduly must be returned with interest from 10 days after notice (CA art. 845).
• Decree 1330/2004 specific fines. 24% (art. 15) and 5% (art. 15 bis) as described in section C.

Choosing the right regime

Step by step

A. General temporary import of a capital good (for example, a contractor's machine)

1. Check eligibility. Confirm the goods fit CA art. 265.1 and Regulation art. 31.1, and in particular that the Argentine beneficiary is not the owner and the contract obliges re export (art. 31.1 a)). Check for non economic prohibitions and agency interventions (sanitary, safety, environment) (unconfirmed).
2. Classify and value. Classify the machine in the NCM and determine its customs value as for a definitive import, because the guarantee and any later nationalisation depend on it (CA art. 453.1 c)). Used machines in chapters 84 to 90 attract a doubled import duty if later nationalised (Res. 909/1994, art. 1, as replaced by Decree 273/2025).
3. Choose the declarant. A customs broker or the importer itself through its ARCA importer profile (see the registry page).
4. Arrange the guarantee. Choose a form under CA art. 455 (surety insurance, bank guarantee, cash) or, if the conditions of RG 3885/2016 Annex II part IV are met and the schedule covers the subregime, the DJ-GARANTIAS sworn statement. Customs must decide within 5 days (CA art. 459).
5. Register the DIT in the SIM. State the use, the place and the requested term (CA art. 253; Regulation art. 31.2) (unconfirmed).
6. Release. The term starts at release (CA art. 265.1; RG 2147, Annex I, point 10 applies the same rule to Decree 1330/2004).
7. Diarise. Put three dates in the calendar: one month before expiry (last day to ask for an extension, to nationalise, or to abandon); expiry; and the date by which the goods must be in a provisional export warehouse with the re export declaration filed (CA art. 269).
8. Re export. File the re export declaration (BCRA lists the subregimes EC02, EG02 and PER1 for exports that re export temporary imports in the same state, "Exterior y Cambios" point 8.5.17.17). On cancellation of all units the guarantee is released automatically (RG 1796/2004, art. 3).

Time and cost. Registration is online in the SIM. Official service fees (unconfirmed), broker fees (unconfirmed), guarantee premium (unconfirmed). The legal process itself has no waiting period beyond the 5 day guarantee decision.

B. Inward processing under Decree 1330/2004

1. Get the CTIT from the Secretariat of Commerce, with the input to output ratio, shrinkage and losses (Decree 1330/2004, art. 15). File the technical report with the application or within 360 days.
2. Register the DIT in the SIM with the CTIT number and the term option (RG 2147, Annex III, point 1). If a special term under art. 8 is requested, the system blocks the declaration until the Secretariat approves (RG 2147, Annex V, point 1).
3. Post the guarantee for taxes plus the art. 20 surcharge (RG 2147, Annex I, point 3).
4. Process the goods yourself or through a third party (art. 13), keeping records that match the CTIT.
5. Export the product, declaring in each item the CTIT, the DIT, item, sub item and units to be discharged, and the CIF value of the temporary inputs, which is deducted from the export duty base (RG 2147, Annex IV, point 1; Decree 1330/2004, art. 25).
6. Deal with residues. Waste with commercial value must be exported or nationalised within 90 days of the last export (art. 18); tangible losses are documented under subregime IC84 at a symbolic USD 1 (RG 2147, Annex IV, point 4 b)).
7. Extension, if needed. File through SITA at least 10 business days before expiry and notify the customs office where the DIT was registered (RG 2147, Annex V, points 1 and 2, as amended by RG 5854/2026).
8. Technical approval. When the DIT balance reaches zero, Customs checks the CTIT (presented physically) against the discharges and releases the guarantee (RG 2147, Annex VI, point b), as replaced by RG 5854/2026; RG 1796/2004, art. 4).

C. Drawback

1. At import, declare the "DRAW-BACK-IMPO" advantage code on the import for consumption, or add it later through the Malvina kit (RG 1921, Annex III, A, point 2.2). Pay duty, statistics fee, VAT and perceptions as usual.
2. Register in RUMP and file the drawback typification sworn statement through TAD (Res. 212/2022, art. 2).
3. Wait for INTI and the Secretariat. INTI contacts you within 5 business days, then the Secretariat issues the CTDB within 15 business days after INTI's opinion (arts. 4 to 6). The CTDB is transmitted to the SIM.
4. Export within one year of the import release, using the drawback subregime and listing the import declarations, units and CTDB number (RG 1921, Annex III, A, points 2.3 and 2.5).
5. Settle the export proceeds in the FX market (Decree 661/2019, art. 1; see the exchange controls page).
6. Collect by transfer to the declared CBU after the shipment is completed and checks are passed (RG 1921, Annex III, A, points 1 and 4.1). Claim the VAT export refund separately (unconfirmed).

Costs and timelines

Terms and deadlines

Taxes and surcharges

Penalties

Timeline of norms (Official Gazette dates)

Worked examples

Facts. A foreign construction contractor wins a 12 month road contract in Argentina through its local subsidiary, an Argentine SA. It brings a used crawler excavator that it owns, customs value USD 400,000 (ARS 625,560,000). The subsidiary will use the machine and the contract requires its return to the parent after the job. We classify it in NCM 8429.52.19, which appears at a 2% extrazone duty in the capital goods list (Decree 557/2023, Annex III, as replaced by Decree 513/2025, Annex II). Because it is used, nationalisation would double the duty to 4% (Res. 909/1994, art. 1, as replaced by Decree 273/2025, cap 35%) (unconfirmed). Assume the machine is a capital good taxed at 10.5% VAT (VAT Law art. 28, as noted on the customs duties page). All amounts at ARS 1,563.90 per USD.

Option A: definitive import (if the subsidiary bought the machine).

The VAT of USD 44,940 is an input tax credit, useful only if the subsidiary has enough taxable sales. When the machine is shipped back after the project it leaves as a definitive export (unconfirmed). The USD 28,000 is not recovered: drawback does not apply because the machine was not processed or used to pack exported goods (CA art. 820).

Option B: temporary import under CA art. 265.1 a). Here the parent keeps ownership, as Regulation art. 31.1 a) requires. Import duty, statistics fee and VAT are zero (CA art. 256.1). Service fees apply (unconfirmed). The cost is the guarantee, which must cover "the possible taxes on the import for consumption" (CA art. 453.1 c)). The sources do not say how ARCA computes that amount for a general temporary import, so we show two bases:

A surety policy costs an annual premium on the insured amount; the DJ-GARANTIAS route costs nothing if the subsidiary has two years as an importer and meets the other conditions (RG 3885/2016, Annex II, part IV, point 2), which a newly formed subsidiary would not meet.

Timeline. Release on 16 November 2026. Customs grants the 12 months requested, so expiry is 16 November 2027 (within the 3 year ceiling of art. 265.1 a)). The job slips. The subsidiary must apply for an extension by 16 October 2027 (one month before, art. 266.1). Customs can grant at most another 12 months (to 16 November 2028). If it refuses, the subsidiary has 20 days from notification (art. 266.3) or until 16 November 2027 if later.

What failure would cost. Suppose nobody diarised the date and the machine is still on site on 17 November 2027. The goods are deemed imported for consumption (art. 274), so the taxes become due, and the fine is 1 to 5 times the import taxes, with a floor of 30% of the customs value (art. 970.1):

If VAT were excluded from "taxes" for the fine, the ceiling would be 5 × 28,000 = USD 140,000 (ARS 218,946,000), and the floor would still be USD 120,000 (unconfirmed). The 1% reduced fine of art. 972.1 (USD 4,000) is not available, because late re export always affects the purpose (art. 972.2). Late re export remains possible within one year if taxes and the fine are paid (art. 275), but by then the money is spent.

Reading the result. Temporary import saves a sunk USD 28,000 (ARS 43,789,200) and avoids tying up USD 44,940 of VAT. It costs a guarantee and discipline over dates. The downside of a missed date is between 2.6 and 6 times the cash cost of a definitive import. For a 12 month project, temporary import is the rational choice if the ownership condition is met and someone owns the deadline.

FX note. A temporary import with no currency transfer is not a customs entry for paying imports in the FX market (BCRA point 10.2.2). The subsidiary's rental payments to the parent are a payment for a service, not for goods (unconfirmed), and may carry income tax withholding on payments to non residents.

Facts. An Argentine manufacturer imports for consumption 10,000 kg of alloy steel bar, CIF USD 200,000 (ARS 312,780,000), released on 10 February 2026. The importer declared the "DRAW-BACK-IMPO" code. We assume an extrazone duty of 10% to illustrate the arithmetic (unconfirmed). The input is not Mercosur origin, so the statistics fee applies. The company is a registered VAT payer; the steel is taxed at 21% VAT (unconfirmed).

The company obtains a CTDB through TAD for its finished part: 55 kg of steel per part (50 kg incorporated, 5 kg typified loss). On 20 September 2026, within one year of release, it exports 150 parts at FOB USD 2,400 each, total USD 360,000 (ARS 563,004,000), and settles the proceeds in the FX market. We assume the export duty on the part is 0% (unconfirmed).

Step 1: what was paid at import.

Step 2: drawback on the export.

The remaining 1,750 kg can still earn drawback only if exported in parts by 10 February 2027 (one year from release, RG 1921, Annex III, A, point 2.5). After that the USD 4,550 is a sunk cost.

Step 3: the rest of the cash. The import VAT and VAT perception (USD 92,660) are credited in the VAT return, and an exporter can recover unused input VAT through the exporters' refund regime (unconfirmed). The income tax perception (USD 13,560) is a payment on account. Drawback does not touch these amounts (Decree 177/1985, art. 2).

Pesos and timing. The importer paid duty and fee in pesos at the exchange rate of the import date. Decree 177/1985, art. 10 says Customs liquidates the drawback "according to the rule that governs it for calculating import taxes in force at the date of registration of the respective destination for consumption", which can be read as either the import or the export declaration. Payment comes only after the shipment is completed, the FX settlement is confirmed and there are no blocks (RG 1921, Annex III, A, point 4.1; Decree 661/2019, art. 1).

Same case under Decree 1330/2004. Had the manufacturer imported the steel temporarily instead, it would have paid no duty, statistics fee, VAT or perceptions at customs (art. 4), but would have needed a CTIT and a guarantee. Under RG 2147, Annex I, point 3 the guarantee would cover duty and fee (USD 26,000), VAT at the general rate (USD 47,460), VAT perception (USD 45,200), income tax perception at 11% (USD 24,860) and the art. 20 surcharge for the full 360 day stay (2% × 12 months × 200,000 = USD 48,000), about USD 191,520 (ARS 299,518,128). That ties up guarantee capacity, not cash.

Worked example 3: the cost of selling the unexported steel locally under Decree 1330/2004. Suppose 1,750 kg of that temporarily imported steel (CIF USD 35,000, ARS 54,736,500) is sold in Argentina seven months after release. The surcharge is 2% × 7 = 14% of customs value, above the 12% minimum, so USD 4,900 (ARS 7,663,110); plus duty at the assumed 10% (USD 3,500) and statistics fee at 3% (USD 1,050), for a sunk cost of USD 9,450 (ARS 14,778,855), before VAT and perceptions (Decree 1330/2004, art. 20). Under the drawback route the same steel would have cost only the unrefunded USD 4,550. This is the core trade off: inward processing wins when nearly everything is exported; drawback wins when local sales are likely.

Practical traps

1. Owning the machine kills the capital goods route. Regulation art. 31.1 a) requires that the beneficiary not be the owner and be contractually bound to re export. Group restructurings that move title to the Argentine entity during the project can breach the regime.
2. One month means one month. Under the general regime, extension, nationalisation, abandonment and destruction requests must all be filed at least one month before expiry (CA arts. 266, 270 and 271). After that the right lapses (art. 267).
3. Late re export is never a formality. The 1% reduced fine does not apply to late re export (CA art. 972.2). The 30% of customs value floor applies even to goods that would be duty free (art. 970.1).
4. Holders share the liability. A local subcontractor that has the machine on its site is jointly liable (CA art. 971).
5. Transfers need permission. Subleasing or lending temporarily imported goods to another company without Customs authorisation breaches art. 264.
6. Decree 1330/2004 exports to free zones do not count. A DIT cannot be cancelled by exporting to a national free zone or the Special Customs Area (Tierra del Fuego) (RG 2147, Annex I, point 7).
7. The technical report clock. If you choose to file the technical report after the CTIT, you have 360 days; missing it after using the CTIT costs the unpaid taxes plus 24% of the customs value of everything imported (Decree 1330/2004, art. 15).
8. Drawback needs the certificate first. The CTDB must exist before the export declaration is registered (Res. 212/2022, art. 6). An export shipped before the certificate earns nothing.
9. Drawback is for the direct importer only, and for one year. Inputs bought from a local distributor, or imported more than a year before the export, do not qualify (RG 1921, Annex III, A, point 2.5).
10. No double dipping. Drawback and Repostock exclude each other (Decree 1330/2004, art. 31 b)); inputs imported temporarily paid no duty and cannot earn drawback.
11. FX settlement gates the refund. Drawback and other incentives are paid only after export proceeds are settled (Decree 661/2019, art. 1).
12. New companies cannot use the sworn statement guarantee. DJ-GARANTIAS requires two years of authorisation to import and export, except for RIGI adherents (RG 3885/2016, Annex II, part IV, point 2 b)).
13. No ATA carnet route found. Do not plan a trade show on the assumption that an ATA carnet will be accepted; budget for a guarantee under CA art. 453.1 c).
14. Free zone industry is export only. Goods made in a free zone cannot be sold into the mainland except capital goods with no local production record (Law 24.331, art. 6), and extraction to the mainland is a full import (art. 28).
15. Warehouse terms are short. One to three months in a storage warehouse (Regulation art. 34), after which Customs sells the goods (CA art. 291).
16. The registry reference in Decree 1330/2004 is outdated. Art. 5 still refers to a registry abolished in 2023; check how your customs office reads it.

Recent changes

• 21 December 2023, DNU 70/2023. Removed the importer and exporter registry precondition (CA art. 92), rewrote guarantee rules (CA arts. 453.1 a) and h), 459 with a 5 day decision, 463 on appeals) and taxed the return of temporarily exported goods processed abroad only on the added value (CA art. 357).
• 2 September 2024, Decree 779/2024. Repostock: same origin requirement removed, CTIT and SIM declaration required, authorisation through VUCEA (Decree 1330/2004, arts. 27, 29, 29 bis and 29 ter), effective when complementary rules are issued. Also let ARCA collect 100% of the PAIS tax on nationalisation of DITs, a rule that lost effect when the PAIS tax ended on 22 December 2024 (as recorded on the customs duties page).
• 31 December 2024, Decree 1140/2024. Statistics fee at 3% on definitive imports for consumption until 31 December 2027, with caps; it does not reach temporary imports.
• 14 January 2025, RG 5635/2025. Customs operation of the Villa Constitución free zone (title as listed by Infoleg) (unconfirmed).
• 1 October 2025, Res. MECON 1449/2025. Extended the Puerto Iguazú free zone to the border crossings at Posadas and Bernardo de Irigoyen, relying on a Treasury Attorney opinion that a free zone may be split across non contiguous sites.
• 27 November 2025, Decree 838/2025. A document signed by the interested party may guarantee definitive and suspensive declarations (Regulation art. 56.5 i)); old art. 56.5 e) repealed.
• 17 April 2026, DNU 252/2026. Factory customs opened to all manufacturers and their suppliers; sector agreement requirement dropped; any guarantee form allowed; 60 day decision term; effective 60 days after publication.
• 4 May 2026, RG 5842/2026. DJ-GARANTIAS sworn statement in the SIM, with five eligibility conditions, phased in by ARCA schedule.
• 3 June 2026, RG 5854/2026. Decree 1330/2004 extensions via SITA at least 10 business days before expiry; guarantee top up only if taxes on the balance plus 2% per month exceed the original guarantee; 20 business days to regularise after a refusal; physical CTIT at technical approval.

Pending changes

1. Repostock complementary rules. Decree 779/2024 arts. 1 to 4 wait for the authority's rules (art. 6) (unconfirmed).
2. DJ-GARANTIAS schedule. RG 5842/2026 applies according to a Customs schedule published on the ARCA microsite (unconfirmed).
3. RAF implementing rules. DNU 252/2026 requires the authority to regulate solvency evidence (art. 3) and ARCA to set guarantee calculations (art. 6) (unconfirmed). As a DNU it remains subject to Congress under Law 26.122.
4. ATA carnet. No approving law found (unconfirmed).
5. Guarantee base for general temporary imports. No source sets the computation outside Decree 1330/2004 (unconfirmed).
6. Day counting. Whether the 20 day term in CA art. 266.3 and the 1 month terms are business or calendar days under the Customs Code's general rules (unconfirmed).
7. Drawback liquidation date and exchange rate under Decree 177/1985, art. 10 (unconfirmed).
8. Conflict on NCM updates. Decree 177/1985, art. 8 applies updated typifications to exports registered from 60 days after the new resolution, while RG 4544/2019 and Res. 212/2022, art. 9 apply them from issuance; the later, lower ranking rules probably reflect practice (unconfirmed).
9. Art. 456 threshold. ARS 2,100,000 may be out of date (unconfirmed).

FAQ

1. Can my Argentine subsidiary temporarily import a machine it bought from the parent? No, not as a capital good under the general regime. Regulation art. 31.1 a) requires that the beneficiary not own the goods and be contractually obliged to re export them. Keep title with the parent (for example, under a lease or loan) or import definitively.

2. How long can a capital good stay? Customs sets the term, up to 3 years from release (CA art. 265.1 a)), with one extension of up to the original term if requested at least one month before expiry (art. 266).

3. Do I pay VAT on a temporary import? No. Temporary imports are not subject to taxes except service fees (CA art. 256.1). Under Decree 1330/2004, the statistics fee and destination check fee are also excluded (art. 4). But the guarantee usually covers VAT (RG 2147, Annex I, point 3 for Decree 1330/2004).

4. What happens if I miss the re export date by a week? The goods are deemed imported for consumption and the taxes become due (CA art. 274), plus a fine of 1 to 5 times the taxes with a 30% of customs value floor (art. 970.1). The 1% reduced fine does not apply (art. 972.2). You may still re export within one year after paying (art. 275).

5. Is drawback still in force? Yes. The Customs Code (arts. 820 to 824), Decree 177/1985 as rewritten by Decree 1012/1991, Res. 212/2022 and RG 1921 Annex III (as amended in 2019) are the current framework in the sources. It refunds import duty and statistics fee only.

6. Drawback or Decree 1330/2004? Decree 1330/2004 avoids paying duty, fee, VAT and perceptions at all, but needs a CTIT, a guarantee and a 360 day export plan, and local sales cost a 2% per month surcharge with a 12% minimum (art. 20). Drawback costs cash up front and refunds only duty and fee on what is exported within one year, but local sales carry no surcharge. See worked examples 2 and 3.

7. Can I use an ATA carnet for a trade fair in Buenos Aires? We found no Argentine law approving the ATA conventions. The Customs Code accepts international documents only for tourists' vehicles (art. 276; Regulation art. 32). Use a temporary import for exhibition goods of non residents (art. 265.1 b); Regulation art. 31.1 b)) with a guarantee, up to 8 months.

8. Can I sell goods from a free zone into Argentina? Yes, but extraction to the general territory is an import (Law 24.331, art. 28) and pays the normal import taxes. Goods manufactured in the zone may go only to third countries, except capital goods with no local production record (art. 6).

9. Can I replace a bank guarantee with a sworn statement? Possibly. Since RG 5842/2026, the DJ-GARANTIAS code in the SIM can serve as a guarantee if you have no enforceable debts, at least two years as an authorised importer or exporter (or are a RIGI adherent), no criminal reports or convictions, and no D or E SIPER rating (RG 3885/2016, Annex II, part IV). Availability follows ARCA's rollout schedule.

10. Can I pay my foreign supplier for temporarily imported goods through the official FX market? Temporary imports without currency transfer are not customs entry for FX payments (BCRA point 10.2.2). Where temporarily imported inputs were received free of charge and exported after processing, the exporter's FX obligations are computed net of those inputs (BCRA point 8.5.7). Soybeans imported temporarily have a special matching rule (point 10.6.6). See the imports and services payments page.

11. How long does a drawback certificate take? On the published timetable, INTI contacts you within 5 business days, and after its technical opinion the Secretariat has 5 plus 15 business days (Res. 212/2022, arts. 4 to 6); INTI's own review time is not fixed (unconfirmed). The certificate is valid for 5 years (art. 11).

12. Can I keep imported goods in a warehouse while I find a buyer? Yes, in a storage warehouse, tax free except service fees (CA art. 289), for 3 months (sea or river) or 1 month (land or air), extendable once (Regulation art. 34).

Primary sources

• Customs Code, Law 22.415, Infoleg consolidated text index
• Customs Code, Section III Title II (arts. 217 to 320, temporary import and storage warehouse)
• Customs Code, Section IV Title I (arts. 321 to 396, temporary export)
• Customs Code, Section IV Title II (arts. 397 to 409, provisional export warehouse)
• Customs Code, Section V Title III (arts. 453 to 465, guarantees)
• Customs Code, Section VII (arts. 585 to 607, free and special areas)
• Customs Code, Section IX Title I (statistics fee, arts. 762 to 765)
• Customs Code, Section X (arts. 820 to 855, drawback and export incentives)
• Customs Code, Section XII Title II (arts. 892 to 996, infringements)
• Decree 1001/1982, updated text
• Decree 1330/2004, updated text
• Decree 779/2024
• RG 2147/2006, updated text
• RG 5854/2026
• RG 1796/2004
• RG 3628/2014
• Decree 177/1985, updated text (drawback, as amended by Decree 1012/1991 and others)
• Decree 1012/1991
• Res. SIECyGCE 212/2022
• Res. SICyM 108/2002 (repealed by Res. 212/2022, kept for history)
• RG 1921/2005, updated text (Annex III drawback liquidation and payment)
• RG 4544/2019
• Decree 661/2019, updated text
• Law 24.331, updated text
• Res. MECON 1449/2025
• DNU 688/2002, updated text
• DNU 252/2026
• Decree 838/2025
• RG 5842/2026
• RG 3885/2016, updated text
• Decree 1140/2024 and caps table
• Decree 513/2025 Annex II (capital goods list)
• Decree 273/2025 (used goods)
• RG 2937 (VAT perception) and RG 2281 (income tax perception), as used on the customs duties page
• BCRA, "Exterior y Cambios" consolidated text to 14 September 2026 (points 8.5.7, 8.5.17.17, 10.2.2, 10.3.5, 10.6.6), issued with Com. A 8481

Related pages

• Trade and imports: current rules
• Mercosur and Argentina's trade agreements: tariffs, rules of origin and the EU deal
• Importer and exporter registry and import/export onboarding in Argentina