Argentina: Import (general)

General import regulations and requirements

• SEDI: Argentina has transitioned to a new Statistical Import System (SEDI), replacing SIRA, the previous system of the Argentine Republic. Under the new system, import procedures have been simplified and the requirement for import licenses eliminated.
• Advance manifest: Incoming cargo is subject to Advance Manifest Requirements. This requirement applies to both air and ocean shipments. Contact carrier for exact requirements.
• Documentation: Per Argentine Customs Resolution 3304, new documentation requirements went into effect in March 2012. It is strongly recommended to have the importer specify exactly all necessary documents.
• The C.U.I.T. number (Código Único de Identificación Tributaria [Unique Code for Taxpaying Identification]) must be shown on all freight documents. This identification number is to be furnished by the importer prior to shipping of the consignment.
• Transportation documents must be in Spanish or carry an accurate Spanish translation.
• Fines are assessed for inaccurate or false declarations on documentation.
• Fines are assessed if shipping documents are not presented for customs clearance within 15 days of shipment.

(Last updated on 2024-04-16)

Customs clearance procedures and requirements

For detailed Customs information contact:

• Argentina Customs Service, General Customs Bureau, Azopardo 350, AR-C1107ADD Buenos Aires; phone: +54 11 4338 6400 and +54 11 4338 6640; fax: +54 11 4338 6644

Simplified import procedure:

• Under Decree 161/99 and Resolution AFIP 503/99, Argentina established a Simplified Importation System to allow imports to be cleared using a simplified procedure. This option may be chosen, provided the following conditions are met:
  • Importer is listed in the Registry of Importers and Exporters of the General Customs Bureau (Dirección General de Aduanas, DGA) Argentine Customs Bureau.
  • Imports are of a value of less than USD 3,000.00 (~ ARS 30,475.00 / ~ EUR 2,650.00) and weigh less than 50 kg (110 lbs.)
  • Each importer does not exceed four (4) operations per month.
  • Goods are new, unused, and do not require reconditioning.
  • Goods must not be prohibited, subject to quota, or regulated by other agencies.

• Goods imported under this simplified import procedure are subject to a unified 50% import fee on the CIF value, which covers import duties and other taxes and rates of whatever nature.
• The General Customs Directorate has issued a protocol to unify applicable criteria and to define actions Customs agents should follow during the merchandise verification process as outlined in Law No. 22.415, as amended. Refer to General Instruction 8/2018, Verification Protocol and Operational Guidelines (website not available).

(Last updated on 2023-10-14)

Samples, low value and non-commercial importations

Imports valued less than USD 3,000.00 (~ EUR 2,650.00 / ~ ARS 30,475.00) and weighing less than 50kg (110lbs.) may be cleared using the Simplified import procedure.

• See information under "Customs clearance procedures and requirements".

De Minimis Threshold:

• There is no provision for a de minimis value duty free Customs clearance.

Note on De minimis value: If the value is below the de minimis threshold, imports may be exempted from customs duties and/or taxes and VAT. De minimis values and rules differ by country. For de minimis information by country, please see:

• Customs Duty De Minimis Values by Country (Updated 2022)
• De minimis values
• De minimis country information

(Last updated on 2023-12-20)

Import customs tariff

Argentina uses the MERCOSUR Common Nomenclature for tariff classification, based on and consistent with the Harmonized Tariff System (HTS).

• MERCOSUR Common External Tariff (CET) is applied for goods from non-MERCOSUR countries.

Since December 2015, the System for Import Control has replaced the old DJAI (Sworn Affidavit of Intent to Import) as Argentina’s new import verification mechanism. Despite the end of the DJAI, a registration for an import license remains required for all imports, under one of two categories – automatic import license, or non-automatic import license. Once obtained, these licenses remains valid for 90 days.

Argentina has issued a new list of exceptions to Mercosur import duty decisions to reduce from 10% to 2% the duty on aluminum fluorides classified under NCM 2826.12.00. It also has formally adopted a separate July 2015 decision by the Common Market Council to extend the mechanism that allows Mercosur countries to have a national list of exceptions to the Mercosur common external tariff. This exception will apply to up to 100 tariff lines through 31 Dec. 2021. The new list of tariff lines includes a range of items classified in HS Chapters: 7, 11, 12, 13, 15, 20, 22, 28, 29, 31, 32, 37, 38, 39, 40, 45, 48, 54, 58, 59, 70, 72, 73, 78, 84, 85 and 87. Note: In January 2013, Argentina raised import tariffs on certain products from non-MERCOSUR countries to 35% from 22%.

Reference import prices/values may apply to certain products.

Argentina assesses a value added tax (VAT) (Impeusto al valor agregado [IVA]) of:

• 21% for most products.
• 10.5% for fruit, pulses, vegetables and meat; public and taxi transportation.
• 2.5% for printed or digital newspapers and magazines; advertising services to certain printed or digital newspapers and magazines.
• VAT exempt imports: books, newspapers and periodicals (retail distribution); air planes constructed and destined for transportation of passengers and/or freight; and ocean vessels exclusively used for commercial activities or for defense and security purposes.
• Note: Products for resale may be subject to a 10% or 20% VAT.
• VAT is applied on CIF value plus duty and statistical tax. Excise taxes apply to certain goods.

Additional levies which may apply:

• Import Statistical tax: 0.5% (based on CIF value levied on most imports, except computer and telecommunications goods, capital goods, fuel, some paper goods, books, periodicals, arms, samples, emergency shipments, and duty-free products). This fee is not levied on MERCOSUR intra-zone trade.
• Gross profit tax (retail goods): 6%
• Gross income tax: 1.5%
• Excise tax on certain goods
• Destination/verification fee: 2%
• Local taxes
• Goods may be subject to a 3% tax on future anticipated profits.

Some products such as tobacco, soft drinks, alcoholic beverages among others, fall under the domestic tax regime.

For information on tariffs and Customs regulations contact: Dirección General de Aduanas, Dept. de Tecnicas de Importacion, (Dept. for Import Technology, National Customs Administration), Azopardo 350, 1st floor, AR-1328 Buenos Aires; phone: +54 11 0810 999 2347; email: webmaster@afip.gov.ar

For worldwide tariff information please see:

• Global Tariff Finder Tool
• WTO Tariff Data

(Last updated on 2023-10-14)

Customs valuation basis

Specific duty rates (DIEMs) apply to certain products. Minimum specific duties apply to certain textile products, footwear, peaches, and toys.

Ad valorem duties are based on the CIF value of the goods (at port of entry in Argentina). For items subject to ad valorem duties, the WTO Customs Valuation Agreement applies.

Certain products may be subject to "mixed duties" which consists of a combination of ad valorem and specific duties.

• Note: Reference import values or minimum import prices are applied to certain goods. These goods may be subject to higher tax rates or may not be eligible for certain tax benefits. If the minimum import price exceeds the declared customs value, a deposit for additional taxes may be required in order to obtain the goods from Customs custody.
  • Products subject to reference pricing (reference value: known and correct value measurement in relation to other equal item) may include the following: matches; certain plastic sheets, film, foil and strips; rubber bicycle tubes; wooden; compact discs; fungicides; electrical terminals; low density polyethylene; cermet manufactures; fiberglass tissue; iron and steel tubes; tires; refrigerators; washing machines.

The dutiable value will be determined by Customs based on the importer's declaration.

According to the WTO Valuation Agreement there are six acceptable methods of determining Customs value. Typically the first method is used (unless the buyer and seller are related parties). When the value cannot be obtained this way, or is rejected by Customs, one of the other methods is to be used, in descending order:

• Transaction value (the price actually paid or payable by the importer, plus certain costs and expenses)
• Transaction value of identical goods
• Transaction value of similar goods
• Deductive value (the sale or resale value, reduced by certain costs such as customs duties, taxes, and commissions)
• Computed value (calculated by adding together certain costs/values for production, materials, profit and other expenses)
• Fall-back method (based on reasonable means consistent with the principles of GATT and on the basis of available data)

See additional information on the WTO website under WTO Customs Valuation.

• Alert: The list of products subject to import values changes frequently; contact the importer in Argentina for a current list.

(Last updated on 2017-06-23)

General import license/permit requirements

Argentina has transitioned to a new Statistical Import System (SEDI), replacing SIRA, the previous system of the Argentine Republic. Under the new system, import procedures have been simplified and the requirement for import licenses eliminated.

(Last updated on 2024-04-16)

Prohibited or highly restricted imports

Prohibited items include:

• some types of used motor vehicles
• certain used machinery
• used tires
• certain chemicals
• dangerous substances and residues
• medical products containing nimesulide
• telephone terminals
• raw cotton
• used clothing (unless donated to a government agency)
• certain food additives and dyes
• shipments containing any dangerous chemicals or substances
• pet food containing ruminant origin material
• certain incandescent light bulbs
• toys and childcare products containing phthalates

This country prohibits imports of hazardous waste as per the Basel Convention. For additional information see: Basel Convention (select country for details).

(Last updated on 2023-07-05)

Foreign exchange controls and letters of credit

Foreign exchange is controlled by the government through the:

• Banco Central de la Rep. Argentina, Reconquista 266, AR-C1003ABF Buenos Aires; phone: +54 4348 3500

There is a Dual Exchange Rate System with an official fixed rate and a free floating peso market rate. Most payment transactions require that a bank transfer the payment and that payments cannot be made without proof of customs clearance, or a legal commitment that goods will clear customs upon arrival.

Non-essential imports must be settled using the free floating rate. Raw materials, capital goods and goods deemed essential may be imported using the fixed rate.

• U.S. exporters also check information provided by the:
  • U.S. Commercial Service Argentina, phone: +54 11 5777 4683; email: josette.fiore@trade.gov
  • Some of this information is also of interest to exporters from other countries.
  • For details contact: U.S. Commercial Service in Argentina.

The unit of currency is the ARS = Argentine Peso [$] (subdivided into 100 Centavos).

• Note: The peso is no longer pegged to the USD.

(Last updated on 2023-05-17)

Pre-shipment requirements

A pre-shipment inspection may be required for certain products.

For more information contact:

• SGS Argentina SA., Tronador 4890, 3rd Floor, AR-C1430DNN Buenos Aires; phone: +54 11 4124 2000; fax: +54 11 4124 2147
• Intertek, Cerrito 1136, 2nd Floor, AR-C1010AAX Buenos Aires; phone: +54 11 5217 9487; fax: +54 11 5217 9482
• Bureau Veritas, Ave. Leandro N., Alem 855, 2nd Floor, AR-C1001AAD Buenos Aires; phone: +54 11 4000 8000; fax: +54 11 4000 8070

(Last updated on 2023-04-22)

Commercial invoice

One original and three (3) copies of a commercial invoice are required for commercial shipments.

The original invoice should say "Original Invoice". Photocopies, carbons or faxed copies may not be used as an original invoice.

The invoice should be written in Spanish; or, if English is used, a Spanish translation must be shown immediately below the English text.

• The following information should be included on the commercial invoice:
  • Invoice number;
  • Date and place;
  • Full names and addresses of both exporter (shipper) and consignee/importer;
  • Full name and address of forwarding agent (if applicable);
  • Product name and description of goods;
  • Quantity and units of measure;
  • Invoice value, unit price;
  • Payment terms and delivery terms;
  • Place of origin;
  • Port of export;
  • Mode of transportation;
  • Entry port.

• Effective 1 Nov. 2013, the following requirements will be enforced:
  • Commercial invoice must include payment terms
  • Date on the commercial invoice must be prior to bill of lading date.

• The original and each copy must be signed manually, in ink, by an authorized member of the exporting company. The full name and title of this individual must be typed directly below the signature. If the invoice is completed by the shipper or an agent, a responsible representative of the shipping company or agent's firm should sign the invoice as well in the same manner, giving the full name of the firm as agents for the exporter or manufacturer.

• Electronic documents with electronic signatures are acceptable if the certifying company has obtained eligibility by completing a licensing procedure.

• Consular legalization is generally not required, but may be required in certain cases. Check with the importer for exact requirements.

• All commercial invoices must bear the following signed declaration:
  • "Declaro bajo juramento que todos los datos que contiene esta factura son el fiel reflejo de la verdad y que los precios indicados son los realmente pagados a pagarse. Declaro en igual forma que no existen convenios que permitan alteraciones en estos precios."
  • ("I declare under oath that the data contained in this invoice are accurate and that the prices indicated are those actually paid or to be paid. I declare on the same form that no agreements exist that allow alteration of these prices.")

For airfreight shipments, documents in most cases should accompany cargo AWB.

For non-commercial shipments, prepare a pro-forma invoice.

• Note: For more information on preparing and distributing commercial invoices, see Commercial Invoice and Shipping Document Distribution Based on Specific Functional Needs.

(Last updated on 2020-02-16)

Packing list

A packing list, in Spanish, is required.

Consular legalization of the packing list may be required in certain instances. Check with the importer for exact requirements.

In general, even when it is not required by regulation, it is recommended that a packing list be used with all shipments containing more than one shipping unit of packaged cargo. Most countries require a packing list be provided together with the commercial invoice. The required information must be consistent with all information shown on the commercial invoice.

At least three (3) copies of the packing list should be included as part of the shipping documents sent to the consignee or the agent thereof. The exact contents of each package should be clearly identified. This should include each item's gross weight and net weight and each package's marks and numbers.

(Last updated on 2017-12-19)

Transport document

A properly prepared transport document is required for transportation purposes and as a source document for customs clearance.

At least one (1) negotiable copy of a transport document is required. An original and additional non-negotiable copies are recommended as they may be required by the importer, the shipping line, or for a letter of credit. Make sure that the importer's instructions are being followed to the letter.

• Alert: According to Official Argentinean Customs General Resolution: 2879/10, the following information must appear on the transport document for all import cargo to Argentina:
  • Shipper information: name and address.
  • Consignee information: name, full address, telephone number, fax number, contact person.
  • C.U.I.T. number (Código Único de Identificación Tributaria [Unique Code for Taxpaying Identification]) must be included with the consignee information
  • Notify party information including C.U.I.T. number
  • Accurate description of goods (general descriptions will not be accepted)
  • Quantity (number), weight and volume (cubic meters) of each package
  • Gross weight and volume of the total shipment
  • NCM number (Harmonized code number) - 6 digits; must appear under description of goods and each commodity description.
  • Place of origin of the goods
  • Loading port
  • Discharge port
  • Place of final delivery
  • Container numbers, quantity and type of container(s), and seal number(s) of each container
  • For consolidated cargo: if the consignee is a forwarder and not the final recipient of the cargo, the statement "Consolidated Cargo" must be included in the cargo description section.
  • For dangerous goods, also provide:
    • Hazard class and/or hazard division, UN number, packing group, applicable technical name, as well as an Emergency Response Telephone Number.

• The above information is mandatory and must be submitted to the carrier prior to loading.

Include ship's name, name of its captain, its tonnage and place of registry. Show marks and numbers for total shipment and separately for each package. Include information about freight charges and payment particulars ("freight prepaid" or "Freight Payable at Destination"). Freight charges must be shown on the B/L.

For ocean cargo, an ocean bill of lading is required. On B/L signatures of shipper and captain must be written manually. Electronic documents with electronic signatures are accepted if the certifying company has completed the necessary licensing procedures.

• Note: For detailed information on completing bill of lading, see Interactive Bill of Lading Exhibit (scroll down to see form, and click on any field for details on information that goes into particular box).

For air cargo, an air waybill (AWB) replaces the bill of lading used for ocean freight. Nine (9) copies on a standard IATA AWB form are required. On an airway bill, freight forwarding and/or agent's fees may not be on a freight collect basis, as these fees must be prepaid.

(Last updated on 2023-03-28)

Certificate of Origin (general)

Certificate of origin (CO, C/O) may be required for: consumer goods; textiles; footwear; apparel; printing machines and machine tools; organic chemicals; tires; bicycle parts; flat-rolled iron and steel; certain iron and steel tubes; air conditioning equipment; wood fiberboard; fabrics; toys; games; brooms; and brushes. It is required for imported wine.

A certificate of origin is also required when claiming preferential treatment under trade agreements.

It may be required by importer, bank, contract terms, or letter of credit.

When required, prepare three (3) copies using the general form.

Document must also be certified by local chamber of commerce and receive consular legalization.

(Last updated on 2019-03-15)

Official cargo insurance requirements

Insurance certificate is required when exporter is party purchasing insurance.

In general, any shipper, wishing to protect his interest in the cargo in the event of loss or damage prior to delivery to ultimate consignee should cover his cargo with either an FOB/FAS clause, or contingency insurance clause coverage.

Such marine insurance may be obtained from any insurance company.

(Last updated on 2017-12-19)

Wood packing materials

ISPM-15 has been adopted by this country.

All Wood Packing Material (WPM) must be made from debarked wood.

The wood needs be treated and certified according to ISPM-15 regulations and is to be stamped with the standard ISPM-15 mark.

Review Guidelines for Regulating Wood Packaging Material in International Trade, issued by:

• International Plant Protection Convention (IPPC), Plant Protection Service, U.N. Food and Agriculture Organization of the United Nations (FAO), Viale delle Terme di Caracalla, I-00100 Rome, Italy; fax: +39 6 570 56347; email: ippc@fao.org

• Servicio Nacional de Sanidad y Calidad Agroalimentaria (SENASA), (National Agroalimentation Health and Quality Service), Av. Paseo Colon 315 4º B, POB 1063, Buenos Aires; phone: +54 11 4121 5176 and +54 11 4121 51777; fax: +54 11 4121 5181; email: dnpv@senasa.gov.ar & dquiroga@senasa.gov.ar

General Information regarding WPM:

For a listing of countries that have adopted ISPM-15 requirements see: ISPM15.com.

For IPPC contact information by country see: International Plant Protection Convention (IPPC), and select "Countries".

(Last updated on 2021-07-13)

Shipment packaging and marking requirements

Special marking and packaging regulations apply to many products. Special regulations apply to perishable and flammable products. Consult with the importer for current and by-product requirements.

In general, follow standard shipping practices.

• Export packing must be strong enough to withstand weather conditions, pilferage, and rough handling during the cargo's through transportation.
• Each package should be uniquely numbered if there is more than one shipping unit in the consignment
• Each package should be marked with: contents & quantity, name & address of consignee, country of origin, port of loading, port of discharge, net weight, gross weight, cubic measurement and marks & numbers.
• Dangerous goods require the use of U.N. Performance Oriented Packaging (UN POP).

(Last updated on 2018-10-26)

Product packaging/labeling requirements

Product-specific packaging and labeling requirements may apply to food products.

All products must be labeled in accordance with these legal requirements:

• Labels must be in Spanish (except for foreign phrases commonly used in trade). An original label in a different language is acceptable, provided there is a sticker or label in Spanish affixed to the package.
• The use of any symbol or language that may be misleading concerning nature or characteristics of product is prohibited.
• Information on labels must be in metric units; it must be true and valid.

Product label must be printed and fixed on package or container in a visible manner:

• Name (description of product)
• Country of origin
• Quality, purity, or blending description
• Net weight

Additional labeling requirements apply to certain products, such as:

• Foods and beverages
• Fruits and vegetables
• Pharmaceuticals
• Medical devices
• Textiles
• Apparel and footwear
• Chemicals
• Fertilizers
• Hazardous materials

For more information on labeling requirements, contact: Subsecretaría del Consumidor, Secretaría de Comercio Interior, Ministerio de Economía y Produccion, Ave. Julio A. Roca 651, 4th Floor, Of. 26, AR-C1067ABB Buenos Aires; phone: +54 11 4349 4075; fax: +54 11 4349 3755 (website is in Spanish)

In some cases, government regulatory bodies of each industry provide information on corresponding labeling requirements.

U.N. recommendations for labeling and packing of hazardous materials have been adopted according to International Maritime Dangerous Goods Code (IMDG Code).

Additional packaging requirements apply to certain products such as fruits and vegetables.

Additional product packaging and/or labeling requirements may apply to particular types of products. Refer to the product-based information for the product you are considering to import or export. An exporter should also verify with its prospective importer in the destination country as to requirements for a specific product to be shipped.

(Last updated on 2023-02-13)

Standards

Product standards are regulated by:

• Instituto Argentino de Normalización y Certificación (IRAM), Perú 552/556, AR-C1068AAB Buenos Aires; phone: +54 11 4346 0648; fax: +54 11 4346 0651; email: ltrama@iram.org.ar

Also see ISO Standards Membership.

• Note: Certain products are subject to MERCOSUR standards.

(Last updated on 2022-07-14)