ANNOUNCED AS TEMPORARYNo
Internal taxation of imports
The Argentinean government has increased taxes relating to imports in Resoclución General 3373/2012 (published in the official gazette on August 24, 2012).
The general import tax rate is up from 3 to 6% and the rate for the final import of goods (i.e., destined for the use or consumption by the importer) is now up to 11%.
As far as VAT is concerned, certain imports are subject to a VAT rate of 20 or 10% (on products normally classified in the high, respectively the low VAT category), which constitutes a doubling with respect to the previous VAT rates (10 and 5%, respectively).
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