Argentina: Elimination of Withholding Taxes on Mining Exports

In brief

By means of Decree 563/2025, the national government eliminated export withholdings for 231 tariff positions in the mining sector, setting the Export Duty (DE) rate at 0%. This measure applies to metalliferous and non-metalliferous mining products, application rocks, mineral fuels, and precious and semi-precious stones, as classified under the Mercosur Common Nomenclature (NCM).

Lithium and silver are excluded from this exemption and remain subject to withholding tax at 4.5%.

Additionally, Decree 308/2022, which had established the "Optional Register of Copper Exports," has been repealed.

Victoria Acevedo Freixas, Associate, have contributed to this legal update.

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