In July 2015, the government of Argentina announced a change in export taxation.



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Resolución General 3787 (in Spanish)

Nota Externa Nº 2/2008 (in Spanish)

InfoLeg. Administración Federal de Ingresos Públicos. Resolución General-E 4161/2017. Available at:

Inception date: 06 Jul 2015 | Removal date: 28 Nov 2017

Export tax

On 6 July 2015, the government of Argentina introduced an updated list of criterion values for exports of horses, asses, mules and hinnies, live. These updated criterion values for export, correspond to a FOB value ranging from USD 3.000 to USD 338.000 per unit. The previous export criterion values ranged from a FOB value of USD 2.000 to USD 338.000 per every 7 units.
The updated list of criterion values introduced in 2015, refer to the following countries: Canada, United States of America, India, Jordan, Malaysia, UAE, Brunei Darussalam, Thailand, Singapore, Costa Rica, Dominicana, El Salvador, Mexico, Barbados, Uruguay, Nigeria, South Africa, Finland, Hungary, Norway, Poland, UK, Romania, Sweden, Switzerland, Turkey, Russian Federation, Ukraine, Czech Republic, Israel, Uruguay, Chile, Paraguay, Bolivia, Brazil, Peru, Colombia, Venezuela, Bangladesh, Cambodia, China, Philippines, Hong Kong, Indonesia, Laos, Myanmar, Pakistan, Sri Lanka, Viet Nam, Taiwan, Japan, Denmark, Finland, Ireland, Iceland, Malta, Norway, Belgium, Spain, Greece, France, Netherlands, Germany, Italy, Saudi Arabia, Australia, Bahrain, Mauritius, Guatemala, Panama, Republic of Korea, Democratic People's Republic of Korea. Following the GTA de minimis rule, only the exporting trading partners to Argentina exceeding USD 1 million are listed as affected.
Nota Bene: The change in unit measurements i.e. from 'per 7 units' to 'per unit' makes this measure Amber, in spite of the enhanced current reference values.

On 27 November 2017, the Argentina Federal Administration of Public Revenue eliminated all reference values on exports (please, see related state acts).