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



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Resoluci?n General 3245 of 29 December 2011, published in Official Gazette of 6 January 2012 (in Spanish):

WTO Trade Policy Review on Argentina of 14 June 2013, WT/TRP/S/227/Rev.1, Chapter III (p. 97):

Inception date: 01 Nov 2011 | Removal date: 30 Nov 2012
Still in force

Export tax

On 6 January 2012, the Federal Administration of Public Revenue (AFIP) issued General Resolution 3245 decreasing the prices of the reference values applicable to garlic export (compare to previous measure under 'Related Measures').
The measure lists a free on board (FOB) price per kg in USD to each type of garlic including the countries of destination. The affected Mercosur Nomenclature (NCM) code is 0703.20.90 and the prices for each type of garlic range from USD 0.60 per kg to USD 2.10 per kg.
Although the resolution lists lower reference prices compared to the previous measure, the resolution includes a new tolerance level of 15 per cent, i.e., that the effective export price shall not be 15 per cent higher than the reference value.
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). A list with all current reference values and countries of destination can be consulted under:
The measure was effective retroactively, i.e., on 1 November 2011, and was suspended on 1 December 2012 by General Resolution 3443/2013 (see 'Related Measures').