Argentina: Reduced export duties

Decree No. 38/2025 and General Resolution 5643/2025 

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January 28, 2025

Decree No. 38/2025 and General Resolution 5643/2025 introduced changes to Argentina's export duties in an effort to boost foreign market sales and support regional economies. 

Decree No. 38/2025

  • The decree sets a 0% export duty rate for certain goods listed in Annex I, effective immediately. Goods include beekeeping products, potatoes, rice, and more.
  • A reduced export duty rate is applied to goods in Annex II, such as barley, wheat, and corn, until June 30, 2025.
  • Exporters of goods under Law No. 21,453 can access reduced rates if they settle at least 95% of foreign currency earnings from these goods. Compliance requires submitting foreign sales affidavits (declaración jurada de venta al exterior (DJVE)) or formalizing shipping permits within the specified period.

General Resolution 5643/25

  • The Revenue and Customs Control Agency (Agencia de Recaudación y Control Aduanero (ARCA)) outlined procedures for claiming reduced export duties, requiring exporters to confirm settlement of 95% of foreign currency within 15 business days of DJVE approval.

Read a January 2025 report (Spanish) prepared by the KPMG member firm in Argentina

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