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



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Di?logo Fiscal (AFIP's newsletter), news item of 15 July 2013 (in Spanish):

Resoluci?n General 3514 of 10 July 2013, published in
Official Gazette of 15 July 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: 17 Jul 2013 | Removal date: 09 Apr 2015

Export tax

On 10 July 2013, the Federal Administration of Public Revenue (AFIP) adopted General Resolution 3514 updating the reference values applicable to honey for export figuring under Mercosur Nomenclature 0409.00.00. The measure stipulates that the export price shall not deviate by more than 10% from the reference value:

  • USD 3.26kg (from USD 2.94kg): natural bee honey, in bulk, in boxes higher or equal to 300kg, destined for all countries mentioned under 'Affected Trading Partners', except for Canada and US
  • USD 3.29kg (from USD 3.04kg): natural bee honey, in bulk, in boxes higher or equal to 300kg, destined for Canada and US

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 prices can be consulted under
The measure was effective on 17 July 2013 and suspends the former reference values on honey stipulated in General Resolution 3194 of 5 October 2011 (see "Related Measures").

On 9 April 2015, the AFIP adopted Resolution General 3760/2015 introducing new reference values (please, see related state acts)