On May 16, 2011, the Government of Argentina introduced reference prices applicable to the importation of certain type of paper and paperboard in rolls and sheets from China, Spain, and the U.S., among others. The products subject to this measure are classified under the following tariff lines of MERCOSUR's Harmonized System: 4810.13.90, 4810.19.89 and 4810.19.90.
 
These reference prices entered into force on May 18, 2011.
 
Argentina introduced reference values of precautionary nature forimported goods in June2005(inSpanish:valorescriteriodecarácterpreventivo).Thestatedpurpose is tostrengthencustomscontrolandpreventunder-invoicing. Importersarerequired toprovideguaranteesfor thedifferenceindutiesandtaxesifthedeclaredpriceofanimport islowerthanitsreferenceprice(see 7th GTA Report and 2014 National Trade Estimate Report).A list with all current import reference prices can be consulted under:www.afip.gov.ar/aduana/valoracion/valores.criterios.pdf