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Argentina: Advance ruling procedures for imports and exports

Agency responsibilities and appeals procedures

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january 27, 2026

Modifications to the Customs Code (Código Aduanero) establish a clear distinction of competence between agencies concerning advance ruling procedures for imports and exports.

  • The Directorate General of Customs will handle advance rulings related to tariff classification, customs valuation, and other elements necessary for the correct application of the tax regime, prohibitions, or restrictions on imported or exported goods.
  • The Secretariat of Industry and Commerce of the Ministry of Economy is the competent authority when dealing with advance rulings on the origin of goods.

The regulation provides for different appeals procedures applicable against the decisions issued in advance rulings by each intervening agency.

Read a January 2026 report (Spanish) prepared by the KPMG member firm in Argentina

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