IMPORT DESTINATION

Importing Into 🇦🇷 Argentina

CUSTOMS AUTHORITYDirección General de Aduanas (AFIP)

STANDARD VAT21%

DE MINIMIS (USD)US$50

De Minimis Threshold

THRESHOLD (USD)

US$50

LOCAL CURRENCY

USD 50

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Courier imports up to USD 50 enter duty-free; above that the 50% simplified courier tax (Resolución General 3915) applies up to USD 3,000 per shipment.

As of: 2016-09-01

VAT / GST on Imports

21%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Declaración Jurada Aduanera (arrival)
02	CUIT/CUIL for commercial importers
03	Commercial Invoice and Packing List
04	Bill of Lading / Airway Bill
05	SIMI (Sistema Integral de Monitoreo de Importaciones) authorisation for regulated HS codes
06	SENASA / ANMAT permit for regulated product categories

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Firearms and ammunition (ANMAC / RENAR registration; import permit)
⚠Pharmaceuticals (ANMAT registration; personal prescription exception)
⚠Agricultural produce (SENASA phytosanitary inspection)
⚠Cultural heritage objects (Comisión Nacional de Museos export permit — also applies on departure)
⚠Electronics over USD 2,000 (simplified courier tax ceiling)

Prohibited Import Categories

✗Narcotics and psychotropic substances (SEDRONAR / national police)
✗Counterfeit currency and goods
✗Obscene material
✗Certain used goods competing with protected domestic manufacturing

Special Notes

01Declaración Jurada is completed digitally or on paper at arrival.
02Mercosur originating goods benefit from intra-bloc preferential duty; certificate of origin required.
03Currency controls fluctuate — the official USD rate and the parallel rate diverge significantly; import transactions are settled via the Central Bank CCL mechanism for commercial imports.
04Argentina applies import-licence requirements (SIMI) to many commercial HS codes.
05Declaración Jurada: completed digitally via the Mi Argentina app or on paper at arrival; random and risk-targeted inspection at Ezeiza, Aeroparque, Cordoba and Mendoza.
06Mercosur preference: originating goods from Brazil, Uruguay, Paraguay, Bolivia (in process), and associated states benefit from intra-bloc preferential duty under the Common Nomenclature; a certificate of origin (Form FIME) is required.
07Currency controls: cepo cambiario imposes parallel official / blue exchange rates that diverge significantly. Commercial-import FX settlement uses the CCL (contado con liquidación) mechanism via authorised brokers; personal traveler imports are unaffected.
08SIRA / SIMI: Argentina applies non-automatic import licensing to many HS codes; commercial importers must obtain SIRA approval before customs filing; personal-import single-shipment travelers are exempt up to the franchise threshold.
09Electronic-goods regime: smartphones, tablets and laptops imported by travelers receive USD 3,000 personal allowance (raised December 2024 from USD 1,000); above the allowance, AFIP applies 50% flat duty.