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



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Di?logo Fiscal (AFIPS's newsletter), news item of 20 November 2013 (in Spanish):

Resoluci?n General 3539 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: 01 Jun 2013 | Removal date: 31 Dec 2013

Export tax

On 14 November 2013, the Federal Administration of Public Revenue (AFIP) adopted General Resolution 3539 which updates the reference values applicable to prawns (Pleoticus muelleri) belonging to Mercosur Nomenclature 0306.17.10. The resolution also suspends the reference values stipulated inGeneral Resolution 3336 of 24 May 2012 (see "Related Measures").
The reference values vary from USD 3.20to 8.50per kg depending on how the prawns have been packaged. The export price set by the traders shall not deviate more than 20% fromthe reference value. The measure is directed at all prawn exportsregistered from 1 June 2013 to 31 December 2013. Thus, the measuretakes effect retroactively.
Argentina introduced reference values of precautionary nature for export goods in 2005. The purpose is to safeguard the revenue derived from the payment of export duties (WTO Trade Policy Review). The values are based on a free on board (FOB) price in USD.A list with all current reference values and countries of destination can be consulted under:
Although reference values on prawns are not new, the measure is still assessed as protectionist since the resolution included more countries of destination compared its previous one (see "Related Measures" and "Affected Trading Partners").