Argentina: Measures on customs duty for export of services and goods, among other items

Customs and trade measures

Customs and trade measures

Various customs and trade measures are effective at the beginning of 2022.

Statistical charge of 3%

The executive administration issued Decree 901/2021 (31 December 2021) to extend application of a “statistical charge” at a rate of 3% through 31 December 2024.  The maximum amounts (as previously established by Decree 99/2019) are also extended through 31 December 2024.

This charge was anticipated by article 762 of the customs law, and article 49 of Law 27,541 established the rate at 3% through 31 December 2021. This statistical charge is applicable to certain import of goods, with the exception of certain imports eligible to preferential tariff treatment including merchandise originating from the Mercosur regional trade association.

The provisions of this decree are effective 1 January 2022.

Duties on export of services

There is a sunset provision for duties imposed on the export of services pursuant to subsection c) of section 2 of article 10 of the customs law (as amended). Decree 99/2019 set an export duty of 5% for the export of the services through 31 December 2021. That provision expired 1 January 2022.

Duties on exports of goods and merchandise

Decree 908/2021 of 31 December 2021 extends an export customs duty rate of 8% for certain merchandise for the mining sector through 2023. However, for other goods or merchandise, the export customs duty rates are not affected, and the export customs duties as in effect as of 31 December 2021 continue for these goods—for instance, a 33% rate for soybeans and a 12% rate for wheat. According to the executive administration, these rates remain in effect until such time that new regulations are issued.

As background, under article 755 of the customs law, the executive administration may impose customs duties on exports of goods and merchandise.

Article 52 of Law 27,541—in addition to establishing the customs duty liability—provides that the executive administration could implement the measures as delegated by the legislation through 31 December 2021. Within the framework of this executive authority, Decree 785/20 established, effective through 31 December 2021, an export duty of 8% for certain merchandise in the mining sector.

Thus, with the issuance of Decree 908/21, the 8% rate is extended through 31 December 2023.

For more information, contact a KPMG tax professional in Argentina:

Hernán Caire | +54(11) 4316 5737 |

Violeta Lagos | + 54(11) 4316 5619 |


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.