In March 2013, the government of Argentina announced a change in export taxation.



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?mbito Financiero, news item of 10 April 2013 (in Spanish):

Resoluci?n General 3465 of 26 March 2013, published in Official Gazette of 10 April 2013 (in Spanish):

WTO Trade Policy Review on Argentina of 14 June 2013, WT/TRP/S/227/Rev.1, Chapter III (p. 97):

Inception date: 12 Apr 2013 | Removal date: 27 Nov 2017

Export tax

On 26 March 2013, the Federal Administration of Public Revenue (AFIP) issued General Resolution 3465 updating the reference values applicable to apples and pears for export to various countries (see 'Affected Trading Partners'). In comparison to the preceding measure (see General Resolution 3145/2011 in "Related Measures"), this resolution increased the list of affected countries by adding all African countries. However, the difference in the reference values vary, i.e., some increased and some others decreased. Thus, the measure is classified as amber.
The reference values affect the following codes belonging to the Mercosur Nomenclature (NCM):

  • Various types of apples belonging to NCM 0808.10.00: should not deviate 15% from the FOB price listed
  • Various types of pears belonging to NCM 0808.30.00: should not deviate 12% from the FOB price listed

Argentina introduced reference values of precautionary nature for export goods in 2005 (in Spanish: valores referenciales de carácterpreventivo). The stated purpose is to safeguard the revenue derived from the payment of export duties (see WTO Trade Policy Review). The reference values are based on free on board (FOB) prices in USD. Alist with all current reference values can be consulted under:
The aforementioned measure was effective on 12 April 2013 and suspends the reference values on apples and pears stipulated in General Resolution of 24 June 2011.


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