Doing Business In Argentina

emanufactured) and certified by a "technical organization" in the country of origin. The
Commercial Section of the Argentine Embassy or an Argentine Consul in the U.S. must
then validate the certification. Used goods may also be refurbished in Argentina by the
importer, who is the end user of the goods.
Decree 690/2002 lists used equipment subject to this regime, as well as used equipment
banned from import. Products not mentioned in the decree (as either permitted or
prohibited) are considered as new for tariff purposes.
Specific rules apply to imports of used production lines (Resolution ME 511/2000 and
modifications). The special regime for imports of used production lines was implemented
in 2000, and comprises those “items whose main component is used imported
machinery, as part of an investment project for industrial production.” The regime aims to
facilitate access to goods not manufactured in Argentina, whose price is not affordable to
local SMEs currently suffering the lack of accessible credit lines. The regime is currently
in force until December 31, 2008. An import duty of 6 percent applies for the used
production lines imported. Additionally, these imported goods do not pay Verification of
Destination Fee.
For additional information, please contact the U.S. Commercial Service in Buenos Aires
at Buenos.Aires.Office.Box@mail.doc.gov.
Customs Regulations and Contact Information Return to top
At a national level, the General Customs Bureau (Dirección General de Aduanas, DGA)
applies, collects and controls taxes under the Argentine Customs Code. Additionally, it
regulates other taxes on import and export transactions on behalf of other entities. In
general, the DGA applies and controls import and export transactions.
The DGA depends on the Federal Public Revenue Administration (Administracion
Federal de Ingresos Públicos, AFIP). AFIP is an autonomous authority in the
administrative level, under the general supervision and legal control of the Ministry of
Economy. It executes the tax and customs policies set by the Executive Branch.
For Customs-related information or questions, contact:
3/4/2008
Administracion Federal de Ingresos Públicos, AFIP
Phone: 0810-999-2347 (0810-www-AFIP) (Spanish)
Mo-Fr 8am-7pm
Contact Information
FEDERAL PUBLIC REVENUE ADMINISTRATION
(Administracion Federal de Ingresos Públicos, AFIP)
Mr. Alberto Abad
Federal Administrator
Hipólito Yrigoyen 370 (C1086AAD)
Phone: (54) (11) 4347-2000