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