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



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Resoluci?n General 3542 of 14 November 2013, published in Official Gazette of 20 November 2013 (in Spanish):

WTO Trade Policy Review on Argentina of 14 June 2013, WT/TRP/S/227/Rev.1, Part 4, p. 97:

Inception date: 02 Sep 2013 | Removal date: 01 Jan 2014

Export tax

On 14 November 2013, the Federal Administration of Public Revenue (AFIP) adopted General Resolution 3542 which updates the reference values applicable to various types of berries under Mercosur Nomenclature 0810.40.00. Affected are all types of berries belonging to the Vaccinium family which have been packed into boxes with a net weight of less or equal than 2.5kg. The resolution also suspends the preceding reference values on berries stipulated in General Resolution 3425 of 28 December 2012 (see "Related Measures").
Argentina introduced reference values of precautionary nature for exportgoods in 2005 (in Spanish: valores referenciales de carácterpreventivo). The stated purpose is to safeguard the revenue derived fromthe 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 reference values in this measure vary from USD 5.50to 14.00per kg depending on the period when the good was exported. There are eight periods between 2 September 2013 and 31 December 2013. Thus, the measure takes effect retroactively, starting 2 September 2013. Finally, the export price set by the traders shall not deviate by more than 10% from the reference value.