In October 2011, the government of Argentina announced a change in export taxation.



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AFIP news item of 25 October 2011 (in Spanish):

Resoluci?n General 3204 of 19 October 2011, published in Official Gazette of 25 October 2011 (in Spanish):

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

Inception date: 05 Sep 2011 | Removal date: 04 Jan 2012

Export tax

On 19 October 2011, the Federal Administration of Public Revenue (AFIP) adopted General Resolution 3204 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 2957 of 4 November 2010 (see "Related Measures"). However, the new measure keeps the reference prices at more or less the same price levels.
The reference values mentioned in this measure vary from USD 5.50to 14.00per kg depending on the period when the good was registered. There are six periods between 5 September 2011 and 1 January 2012. Thus, the measure takes effect retroactively, starting 5 September 2011. 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 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. A list with all current reference prices can be consulted under: