🇦🇷 Argentina · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Argentine trade clears through Customs (Dirección General de Aduanas) under the tax authority. Traders register in the importers/exporters registry, classify goods by NCM (Mercosur), and file electronic import declarations. Imports carry duty plus a statistical rate, VAT (21%) and prepaid perceptions; import approvals and foreign-exchange rules can be restrictive.
Customs are administered by ARCA (which absorbed the former customs agency). Argentina is a member of the Mercosur customs bloc.
- Import and export operations are processed through ARCA customs systems.
- Mercosur provides preferential tariffs among member states.
- Certain imports may require licences or registration.
Step-by-step
- 1
Register in the traders registry
Register in the importers and exporters registry with the customs/tax authority before trading.
- 2
Classify goods (NCM)
Classify goods by NCM (Mercosur nomenclature) to find the import-duty rate; check Mercosur origin for preferences.
- 3
Check import approvals and FX rules
Check the current import-declaration/approval regime and foreign-exchange access rules, which change frequently in Argentina.
- 4
Budget for duty and taxes
Budget for import duty, the statistical rate, VAT (21%) and prepaid VAT/income-tax perceptions charged at import.
- 5
Declare and clear
File the electronic customs declaration with documents (invoice, packing list, bill of lading) via a despachante de aduana; Customs releases the goods.
- 6
Resolve disputes
Use the customs administrative-review and tax-court process for classification, valuation or clearance disputes.
Checklist
- Importers/exporters registry
- NCM classification + Mercosur origin
- Import declaration/approval + FX access
- Duty + statistical rate + VAT (21%) + perceptions
- Electronic declaration + documents
- Invoice, packing list, B/L
- Customs broker (despachante de aduana)
- Administrative review / tax-court route
Official authorities
- ARCA — Customs
Customs and foreign trade.
Frequently asked questions
What is NCM?
The Mercosur Common Nomenclature, the HS-based code Argentina uses to classify goods and set import-tax rates.
Are imports restricted in Argentina?
Import declaration and foreign-exchange regimes have historically been restrictive and change frequently — always check the current rules before shipping.
What taxes apply to imports?
Import duty, a statistical rate, VAT (21%) and prepaid VAT/income-tax perceptions, all charged at import.
Official-information aggregation, not legal advice. Always verify on the authority's own site.