Doing Business In Argentina

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Chapter 5: Trade Regulations and Standards
3/4/2008
Import Tariffs
Trade Barriers
Import Requirements and Documentation
U.S. Export Controls
Temporary Entry
Labeling and Marking Requirements
Prohibited and Restricted Imports
Customs Regulations and Contact Information
Standards
Trade Agreements
Web Resources
Import Tariffs Return to top
Since January 1, 1992, the Argentine tariff classification system --Harmonized Schedule
(HS)-- has been used to specify tariff classifications. The HS was implemented on
January 1, 1992 and is aligned with the WTO Customs Classification Code adopted in
1979.
On January 1, 1995, Argentina implemented the MERCOSUR Common Nomenclature,
known as the Nomenclatura Comun del MERCOSUR (NCM), which is consistent with
the U.S. Harmonized System for tariff classification.
Ad-valorem duties are assessed on the CIF (Cost+Insurance+Freight) value of the
imported merchandise (at the Argentine port or airport of entry). The average tariff is
approximately 14 percent.
Specific duties are applied to certain products, and are expressed in monetary terms per
unit of measurement. A combination of both ad-valorem and specific duties ("mixed
duties") is used in some cases.
Minimum Specific Duties (DIEM)
The application of minimum specific duties (DIEM) was initially enforced in December
1995 to protect domestic industry. DIEM applies to some products under the following
categories:
Textiles and apparel classified under Chapters 51 to 63, until December 31,
2010.
Footwear until December 31, 2010.
Toys, classified under Chapter 95 of the MERCOSUR Tariff Schedule until
December 31, 2010.