Overview of Argentine customs import and export taxes and fees

Summary:

This article outlines the import taxes and fees in Argentina, including the basis for calculation, the range of tariff rates, the standard Value-Added Tax (VAT) rate, and the absence of a tax exemption threshold.

Overview

Both individuals and business entities engaging in the import of goods in Argentina are required to pay import tariffs and other associated taxes and fees. All import taxes and fees are calculated based on the freight value, also known as the Cost, Insurance, and Freight (CIF) price. Additionally, imported goods are subject to the imposition of business taxes, statistical fees, and consumption taxes.

Tariffs

Argentina's tariff rates range from 0% to 35%, with an average tax rate of 22.27%. Certain goods, such as books, are exempt from tariffs.

Value-Added Tax (VAT)

The standard VAT rate is 21%, though some goods enjoy preferential VAT rates ranging from 0% to 10.5%. VAT is calculated as the VAT rate multiplied by (CIF value + tariff + statistical fee + consumption tax).

Standard Tax Threshold

Argentina does not have a threshold for any of its taxes and fees. Taxes and fees are levied regardless of the value of the imported goods.

Others

Statistical Fee: Imposed on all imported goods at a rate of 0.05% of the CIF value.
The maximum statistical fee per import is capped at USD 500.
Consumption Tax: Applicable to tobacco and alcohol products, with tax rates ranging from 4.7% to 25% imposed on the sum of the CIF value, tariff, and statistical fee.