Export duty reduction
Decree No. 566/2026 (hereinafter, “Decree 566”), published on the Official Gazette on 07/01/2026:
- Sets export duties at 0% for the tariff classification numbers listed in Annex I thereto (industrial products and petroleum‑derived goods from the chemical, petrochemical, plastics, mineral, non‑ferrous metals, automotive, fertilizers, rubber and rubber manufactures, steel, metallurgical industries, scrap, and electrical waste sectors).
- Establishes in its Annex II a 12-month schedule for the monthly progressive reduction of exports duties applicable to goods classified under the tariff classification numbers listed therein (goods from the chemical, plastics, fertilizers, and automotive sectors which were previously subject to 4.5% and 3% export duties.), setting exports duties at 0% as of June 1, 2027.
- Establishes in its Annex III a 12-month schedule for the monthly progressive reduction of exports duties applicable to for the goods classified under NCM 2707.30.00, 2707.99.90, 2710.12.10, 2710.12.30, 2710.12.90, and 2710.19.19 (certain petroleum‑derived fuels), in cases where the international price of crude oil is equal to or higher than the Reference Value established in Article 7 of Decree 488/2020 setting those exports duties at 0% as of June 1, 2027.
Decree 566 will enter into force today, July 2, 2026, except for the reduction of export duties for goods listed in Annex I thereto, which entered into force on July 1, 2026.
***
For further information, please contact Gastón Miani or Andrea Callegari.
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:
- reduces the minimum investment requirement in new domestic goods from 30% to 10% of the FOB value of imported used goods;
- 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;
- reduces the timeframe for project implementation to one year, allowing for an extension for justified reasons;
- expand the object to include plants dedicated to energy generation;
- 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);
- allows importing goods under the Regime with proof that the application is in process
- introduces changes regarding compliance control and penalties;
- 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;
- 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
- 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.
***
For further information, please contact Gastón Miani or Andrea Callegari.
Export Duty Reduction Applicable to Grains and Subproducts
Decree No. 423/2026 (hereinafter, “Decree 423”), published on the Official Gazette on 06/03/2026 and in force as from 6/04/2026, reduces export duties applicable to grains and subproducts as follows:
- Wheat, barley, malt (grains/seeds and by-products): reduction of up to 2 percentage points from the effective date of Decree 423 (Annex I).
- Soy, corn, sunflower, and sorghum (grains/seeds and by-products): gradual reduction between January 2027 and December 2028 according to the schedule provided there, applicable according to the shipping date declared in the Sworn Statement of Export Sale (“DJVE”) (Annex II)
- Soy and its derivatives: the schedule contemplates a decrease of 0.25 percentage points per month starting in January 2027 and 0.5 percentage points per month starting in January 2028, applicable according to the shipping date declared in the DJVE (Annex II).
- Biodiesel made from alternative oils, such as safflower, rapeseed, carinata, and camelina: reduction to 0% (Annex III)
- Biodiesel not included in the previous point: reduction schedule of 0.25% monthly starting in January 2027 and 0.50% monthly starting in 2027.
***
For further information, please contact Gastón Miani or Andrea Callegari.