Customs in Argentina

Overview by Globlatrade.net:

Customs Procedures

Import Procedures
The regulations in force in Argentina establish that in order to carry out an international trade transaction, it is necessary to be registered as an importer or exporter with the Argentine Customs. This obligatory registration is carried out with a "single fiscal identification key" at the Directorate General of Taxes.
For a certain number of products there is an automatic license procedure "formulario informativo" which officially allows the Argentine Authorities to identify possible problems when they are imported. This license concerns about 600 products of different kinds.
The Argentine Customs (which depend on the Ministry of Finance and the Economy) also have a goods classification system which defines whether they are to be inspected or not when they enter Argentina:
- green procedure: Customs clearance takes place without physical inspection.
- orange procedure: only the documentation is inspected.
- red procedure: goods and documents are inspected (e.g. textiles).
A form declaring quantities and composition must also be provided for the Ministry of Industry 10 days before clearing Customs.
Specific Import Procedures
A preliminary import authorization license is necessary for 9 nomenclature numbers in the automobile domain, and these products are also subject to relatively low quotas. However, these quotas do not apply to imports from Brazil. A very strict certificate of origin (authenticated by the Argentine Consulate in the exporting country) is required for textiles and articles of clothing.
Importing Samples
For the import, export and re-export of commercial samples the ATA (Temporary Admission) carnet can be used. It must be written on the product that it is a free sample and that it may not be sold.
 

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Transactions carried out within Mercosur are free of duty, except for the many exceptions.
Customs tariffs are applied to goods from outside Mercosur and are between 5% and 14% in most cases.
When companies import industrial tools for their own use, they can be exempted from import tax.
This Customs policy must be treated with precaution, insofar as the countries apply the recommendations of the central institution more or less, according to their economic situation. It should also be noted that re-exporting within Mercosur does not entitle you to an exemption from duties: so if you export a product to Argentina, to sell it on to Brazil, you will pay Argentine duty and then Brazilian duty.
In addition, to avoid companies under-invoicing, the Argentine Customs are entitled to apply a predefined value for the calculation of Customs duty. These reference values are not published, nor are the criteria which enabled them to be defined.
Products Having a Higher Customs Tariff
Customs duty is higher on textile and agrifood goods.
Preferential Rates
There are different Customs agreements, either between Mercosur and other countries (EU, Chile), or bilaterally between Argentina and other countries (Chile, Andean Pact).
Customs Classification
Argentina applies the Harmonized Customs System.
Method of Calculation of Duties
Ad Valorem on the CIF value of the goods.
This Customs policy must be treated with precaution, insofar as the countries apply the recommendations of the central institution more or less, according to their economic situation. It should also be noted that re-exporting within Mercosur does not entitle you to an exemption from duties: so if you export a product to Argentina, to sell it on to Brazil, you will pay Argentine duty and then Brazilian duty.
In addition, to avoid companies under-invoicing, the Argentine Customs are entitled to apply a predefined value for the calculation of Customs duty. These reference values are not published, nor are the criteria which enabled them to be defined.
Method of Payment of Customs Duties
Duties are payable in cash ( in pesos, by cheque, by cash money order, by bank transfer).
Import Taxes (Excluding Consumer Taxes)
Statistical tax: between 0% and 0.5% of the CIF value of the goods.
 

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