The Government of Argentina has approved the reduction of the export tax set on leather for a certain quota.



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Official Gazette of Argentina. Boletín Oficial de la República Argentina. Derechos de Exportación. Decreto 847/2019. Available at:

InfoLeg. Poder Ejecutivo Nacional. Nomenclatura Común del MERCOSUR. Decreto 793/2018. Available at:

Official Gazette of Argentina. Boletín Oficial de la República Argentina. Ministerio de Agricultura, Ganadería y Pesca. Resolución 195/2019. Available at:

Inception date: 10 Dec 2019 | Removal date: 31 Dec 2021

Export tariff quota

On 6 December 2019, the Argentine Executive has issued Decree 847/2019 reducing the applicable export tax on leather for a quota of 2 million units. The new export tariff quota has a temporary character and applies until 31 December 2021. 

The new legislation establishes that the original export tax that was inforced before the application of the additional 12% export tax introduced via Decree 793/2018 is to substracted from the currently applicable export tax up until 31 December 2019. As a consequence, the effective export tax on leather has been decreased from values ranging between 17% and 22% to values ranging between 5% and 10% until 31 December 2020, and to 0% between 1 January 2021 and 31 December 2021 unless the total quota has been fulfilled before this date.

The list of affected products are classified under the following tariffs subheadings: 4101.20.00, 4101.50.20, 4101.50.30, 4101.90.10, 4101.90.20, 4101.90.30, 4102.10.00, 4102.21.00, 4102.29.00, 4103.90.00, 4104.11.11, 4104.11.13, 4104.11.14, 4104.11.21, 4104.11.23, 4104.11.24, 4104.19.10, 4104.19.30, 4104.19.40, 4104.41.10, 4104.41.30, 4104.49.10 and 4104.49.20.

Previously to this legislation, no export tariff quota applied to the affected tariff lines.

Decree 847/2019 has entered into force on 10 December 2019.

On 9 December 2019, the Ministry of Agriculture and Livestock of Argentina has adopted Resolution 195/2019 defining the rules governing this export tariff quota. Concretely, the new legislation has established that the quota is to be distributed as it follows:
  • 94% should be assigned to bovine leather;
  • 5% should be assigned to ovine leather; and
  • 1% should be assigned to equine leather.

Furthermore, the Executive has established that only establishments registered under the Agroindustrial Chain Operators Registry (i.e. R.U.C.A by its Spanish acronym) can access the quota. 

The new rules have entered into force on 11 December 2019.