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Doing Business In Argentina

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Please note that VAT and Profits Tax are deductible from gross income tax.<br />

The following offices are responsible for drafting customs rules, regulations and tariffs:<br />

3/4/2008<br />

National Tax Bureau, Ministry of Economy:<br />

Direccion Nacional de Impuestos<br />

Ministerio de Economia<br />

Hipólito Yrigoyen 250, Piso 9, Of. 903<br />

(C1109ADA) Buenos Aires, <strong>Argentina</strong><br />

Tel: (54-11) 4349-6968/70<br />

Fax: (54-11) 4349-6965<br />

Contact: Cpn. Daniel Martin, National Director<br />

E-mail: pmagli@mecon.gov.ar<br />

Technical Administration, Argentine Customs Bureau:<br />

Subdireccion General Técnico Legal Aduanera<br />

Dirección General de Aduanas (DGA)<br />

Administración Federal de <strong>In</strong>gresos Públicos - AFIP<br />

Azopardo 350, Piso 2<br />

C1107ADD Buenos Aires, <strong>Argentina</strong><br />

Phone: (54-11) 4338-6736 / 6738<br />

Fax: (54-11) 4338-6739<br />

URL: www.afip.gov.ar<br />

Contact: Dr. Jorge Alberto De Cicco, Deputy Director General for Customs<br />

E-mail: mtirabassi@afip.gov.ar<br />

Non-Tariff Barriers<br />

Generally, there are no preliminary requirements for imports, and document<br />

requirements are relatively simple. However, certain types of goods may only be<br />

imported into <strong>Argentina</strong> with a permit from the pertinent authority. <strong>In</strong> addition,<br />

Government officials have used phytosanitary rules, safeguard measures involving<br />

specific duties, anti-dumping investigations and other practices to inhibit imports and<br />

protect domestic industry. <strong>Argentina</strong> continues to delay issuance of health certificates<br />

that would allow the resumption of exports of poultry meat and products from the United<br />

States; <strong>Argentina</strong> imposes a number of trade restrictions, including safeguard provisions<br />

on Brazilian color televisions; <strong>Argentina</strong> currently imposes anti-dumping duties on<br />

imports of U.S. polyvinyl chloride. Most recently, the government imposed new nonautomatic<br />

licenses on toys, soccer balls, footwear parts, some used equipment, and<br />

bicycle tires and tubes, requiring importers to obtain an import certificate reviewed by<br />

Argentine government authorities.<br />

Prior government approval is required for imports of sensitive goods such as<br />

pharmaceuticals, foodstuffs, insecticides, veterinary products, medical devices, and<br />

defense materials, cosmetics and toiletries, and others. Many such products are subject<br />

to registration, presentation of a sanitary certificate issued by a competent authority in<br />

the exporting country or other requisites to protect human, animal or plant health. Also

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