Argentina: Expansion of factory customs regime
The decree extends the regime to suppliers.
National Executive Branch Decree No. 252/2026 was published on April 17, 2026, modifying Decree No. 688/2002 to expand the scope of the factory customs regime (régimen de aduana en factoría (RAF)).
The purpose of the new decree is to extend the scope of the RAF to include suppliers of the establishments participating in the regime. This will allow suppliers to import, under the RAF, goods destined to be incorporated into productive processes that result in the obtaining of intermediate goods, which will later be transferred to said establishments for their integration into the final good manufactured and designated under the regime.
The decree will enter into force 60 days from its publication in the Official Gazette.
Read an April 2026 report (Spanish) prepared by the KPMG member firm in Argentina