IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

Yes

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 07 May 2019 | Removal date: 29 Dec 2019
Still in force

Internal taxation of imports

On 6 May 2019, the Executive of Argentina has adopted Decree 332/2019 increasing from 0.5% to 2.5% the statistical fee applicable to imports. This duty applies to all imports, including those declared on a temporary basis or under special promotional regimes.

Within the previously applicable framework, imports falling under special promotions regimes such as the Regime of Used Production Lines, Regime of Used Goods for the Oil & Gas Industry, Regime for the importation of Used Goods and Promotional Regime for the importation of assets to be used in Large Investment Projects, as well as capital goods imported to be used in oil and gas non-conventional project and goods imported on a temporary basis for their later exportation, were exempted from this tax.

The new legislation has also increased the maximum amounts to be paid as statistical fees as it follows:

  • From USD 50 to USD 150 in the case of imports with a tax base up to USD 10,000;
  • From USD 500 to USD 2.500 in the cases of imports with a tax base ranging between USD 10,000 and USD 100,000;
  • From USD 500 to USD 25,000 in the cases of imports with a tax base ranging between USD 100,000 and USD 1 million;
  • From USD 500 to USD 125,000 in the cases of imports with a tax base above USD 1 million.

Decree 332/2019 has a temporary character and it is expected to be terminated on 31 December 2019.

The new measure has entered into force on 7 May 2019.

 
Update 
On 20 May 2019, the Argentine Executive has adopted Decree 361/2019 eliminating the statistical fee for imports taking place in the framework of the Regime of Used Production Lines, Regime of Used Goods for the Oil & Gas Industry, Regime for the importation of Used Goods and Promotional Regime for the importation of assets to be used in Large Investment Projects, as well as capital goods imported to be used in oil and gas non-conventional project and goods imported on a temporary basis for their later exportation.
 
On 7 August 2019, the Executive of Argentina has adopted Decree 548/2019 establishing a maximum fee of USD 500 for the importation of capital goods related to the development of renewable energy projects.
 
On 29 October 2019, the Argentine Ministry of Production and Labour together with the Secretariat for Energy of Argentina have adopted Joint Resolution 2/2019, establishing the list of capitals goods exempted from the statistical fee set on imports (please, see related state acts).
 
On 27 December 2019, the Argentine Executive adopted Decree 99/2019 increasing the maximum amounts to be paid as statistical fees as well as extending the 0% statistical fee set on certain capital goods (please, see related state acts). The new legislation entered into force on 29 December 2019.

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