Background: Decree No. 793/18 established an additional export right of 12% on exports for consumption of all goods. Such rights are subject to a cap of AR$ 4 or AR$ 3 per each US dollar of taxable value, depending on the tariff position. These duties shall be in place until December 31, 2020.

Clarifications: On September 28, 2018, the Executive Decree No. 865/18 was published in the Official Gazette. Such Decree contains a list of clarifications related to the additional export duties set forth in Decree No. 793/18. The most important clarifications are:

I.The additional export duty is calculated on the basis of the FOB value (including the duties) and not on the taxable value

II.A waiting period of 60 calendar days is given for the payment of such rights –without interest- as from shipping of the goods. Such benefit only applies to those operators that have exported goods during 2017 of a value of no more than USD 20,000,000

III.The amount arising from the export duties must be expressed in Argentine pesos at the closing selling exchange rate of the Argentine National Bank from the business day before the date of the registration of the applicable export declaration

IV.The exports carried out through “Exporta Simple” program are exempted from the additional export duty

V.The exporters of capital goods that have invoiced –until September 3, 2018- their exports, either totally or partially, shall be exempted from this additional right in its entirety or in the portion that was invoiced


At the beginning of the month, the Executive has sent to Congress the draft budget (“the Project”) for 2019. Such Project proposes an amendment to Section 10 of Law No. 22,415, Customs Code (“CC”). According to the proposed amendment, the definition of ‘goods’ for customs purposes would include “the rendering of services carried out in Argentina, of which the effective utilization takes place abroad”.

The Project also amends Section 735 of CC setting forth that, for the purpose of determining the export right that is applicable to the services, the amount that arises from the commercial invoice shall be considered as taxable value.

Finally, the Project ratifies the delegation from the Legislature to the Executive of the right to set export duties up to a maximum of 35 per cent (Section 755 of CC), providing a legal framework to Decree No. 793/18. This to comply with the legality requirements established in the case “Camaronera Patagónica SA v. Ministerio de Economía et. al. on appeal” of the Federal Supreme Court (CSJN 486 – XLIII).


On September 28, 2018, the General Resolution No. 4315 issued by the Federal Administration of Public Revenues (“AFIP” for its acronym in Spanish) was published in the Official Gazette. This Resolution introduced amendments to the baggage regime. One cellphone and one notebook are now regarded as personal items; therefore, such items are not subject to taxes now.
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