ANNOUNCED AS TEMPORARYNo
On 26 March 2013, the Federal Administration of Public Revenue (AFIP) adopted General Resolution 3459 which introduces reference values on imports of duvets and pillows belonging to the HS-code 9404. The measure lists a free on board (FOB) price in USD to each good including their countries of origin:
Argentina introduced reference values of precautionary nature for import goods in June 2005. The stated purpose is to strengthen customs control and prevent under-invoicing. Importers are required to provide guarantees for the difference in duties and taxes if the declared price of an import is lower than its reference price (see '7th GTA Report' and '2014 National Trade Estimate Report'). An updated list with all reference values and countries of origin can be consulted under: www.afip.gov.ar/aduana/valoracion/valores.criterios.pdf
The measure took effect on 1 May 2013.
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