Amendment to Import Regime for Used Production Lines

Decree No. 483/2026 (hereinafter, “Decree 483”), published on the Official Gazette on 06/23/2026 and in force as from 06/24/2026 which amends the Import Regime for Used Production Lines established by Decree 1174/2016 (herein after, the “Regime”), in order to promote greater competitiveness and employment, expanding its scope, and setting new requirements, deadlines, and procedures. In particular, Decree 483:

1. reduces the minimum investment requirement in new domestic goods from 30% to 10% of the FOB value of imported used goods;
2. keeps the age limit on goods to be imported (no more than 20 years) but extends it to 30 years for those that have undergone reconstruction and/or updating processes to extend their useful life cycle;
3. reduces the timeframe for project implementation to one year, allowing for an extension for justified reasons;
4. expand the object to include plants dedicated to energy generation;
5. includes used goods intended for the treatment and/or disposal of air, soil, and/or water pollutants that are integrated into plants producing tangible goods or energy, whether new or already existing, located within the premises of the beneficiary company, as well as goods intended to form and install an automated smart storage system (smart warehouse);
6. allows importing goods under the Regime with proof that the application is in process
7. introduces changes regarding compliance control and penalties;
8. keeps the benefit of a 75% reduction in import duties applicable to the goods imported under the Regime, clarifying that newly imported goods will be taxed at the current standard rate;
9. keeps the provision that exempts used goods imported under the Regime from the rules of Resolution 909/1994 of the former Ministry of Economy, which regulates the import of used capital goods; and
10. instructs the Collection and Customs Control Agency (“ARCA”, as per its acronym in Spanish) to issue the necessary regulatory measures for implementation within 30 days.

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For further information, please contact Gastón Miani or Andrea Callegari.