In December 2012, the government of Argentina announced a change in export taxation.



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Resoluci?n General 3425 of 28 December 2012, published in Official Gazette of 31 December 2012 (in Spanish):

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

Inception date: 03 Sep 2012 | Removal date: 02 Jan 2013

Export tax

On 28 December 2012, the Federal Administration of Public Revenue (AFIP) adopted General Resolution 3425 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 3204 of 19 October 2011 (see "Related Measures").
The reference values mentioned in this measure vary from USD 5.50to 14.00per kg depending on the period when the good was registered. The price levels do not deviate considerably from the last resolution. The only difference is that, instead of six periods, there are seven periods with individual reference prices, i.e., from 3 September 2012 to 30 December 2012. Thus, the resolution takes effect retroactively, starting 3 September 2012. Finally, the export price set by the traders shall not deviate by more than 10% from the reference value.
Argentina introduced reference values of precautionary nature for exportgoods in 2005 (in Spanish: valores referenciales de car√°cterpreventivo). 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: