How to Calculate Duties and Taxes on Imports to Argentina involves a multi-layered process based on the product's classification, value, and origin. Import duties and taxes are determined by the 8-digit Nomenclatura Común del Mercosur (NCM) code, the Customs Valuation Basis (CIF), and the country of origin. Unlike many countries, Argentina does not have a de minimis threshold for duty or tax exemption, meaning all commercial imports are generally dutiable and taxable. The process is overseen by the Revenue and Customs Control Agency (ARCA) and the Dirección General de Aduanas (DGA).
Import duties in Argentina are primarily ad-valorem, calculated as a percentage of the customs value of the goods. The specific rate is determined by the product's classification under the 8-digit Nomenclatura Común del Mercosur (NCM). The NCM is Argentina's national tariff schedule, which is based on the international 6-digit Harmonized System (HS) code. Accurate classification is the first and most critical step in determining the correct 'customs duties in Argentina' and avoiding penalties. Furthermore, the country's membership in Mercosur (Southern Common Market) means goods from member states may qualify for preferential duty rates, while goods from non-Mercosur countries are subject to the Common External Tariff (CET).
To accurately 'calculate import tax in Argentina' and the total landed cost, importers must first establish the Customs Valuation Basis. Argentina uses the CIF (Cost, Insurance, and Freight) method, meaning the dutiable value includes the cost of the goods, the cost of international shipping, and the cost of insurance up to the Argentine port or airport of entry.
Key Taxes and Surcharges:
Customs Valuation and Exchange Rate: A significant factor in the 'import tax calculator Argentina' is the dual exchange rate system implemented in 2025. Customs valuation for duty calculation now depends on whether the imported goods are classified as 'essential' or 'non-essential,' with non-essential items being subject to a higher market exchange rate, dramatically impacting the final duty amount.
Customs System: The import declaration process is managed through the MALVINA Computer System (SIM). The former import licensing regimes (SIRA and SEDI) were eliminated in 2025 to streamline trade and align with WTO standards. Importers must be registered in the Registry of Importers and Exporters of the DGA.
Determine the Customs Valuation Basis: Calculate the CIF value (Cost of Goods + International Freight + Insurance).
Apply the Dual Exchange Rate: Convert the CIF value to Argentine Pesos (ARS) using the official or parallel exchange rate, depending on the 'essential' or 'non-essential' classification of the goods.
Calculate Import Duty and Surcharges: Apply the NCM-specific Import Duty rate and the 7.5% Temporary Surcharge (if applicable) to the CIF value.
Calculate VAT (IVA): Apply the 21% general VAT rate to the sum of the CIF value, the Import Duty, and any other applicable charges (like the Statistics Fee) to find the total 'how import duty is calculated in Argentina'.
Standard Commercial Import: A shipment of non-essential consumer goods (over USD 3,000) will be subject to the full Import Duty rate, the 7.5% Temporary Surcharge, the 21% VAT, and other fees, all calculated on the CIF value and converted using the higher non-essential exchange rate.
Simplified Importation System: A low-value commercial shipment (under USD 3,000 CIF and 50kg) is subject to a single, unified 50% import fee on the CIF value, which covers all duties and taxes.
Essential Goods Import: Imports of essential goods, such as certain food items or inputs for small and medium enterprises (MiPyME), may be exempt from VAT and Income Tax collection regimes until December 31, 2025, significantly reducing the total tax burden.
Misclassifying the 8-digit NCM code, which can lead to incorrect duty rates, delays, and penalties from the DGA.
Failing to account for the dual exchange rate system, which can cause a significant underestimation of the final customs value and duties for non-essential goods.
Ignoring the CIF valuation basis by only calculating duty on the FOB value, as freight and insurance costs must be included in the dutiable amount.
Argentina's trade policy includes several special rules for 2025. The Simplified Importation System is a key provision for low-value commercial imports (under USD 3,000 CIF and 50kg), which are subject to a flat 50% unified fee covering all duties and taxes. Additionally, the government has extended exemptions from VAT and Income Tax collection regimes until the end of 2025 for imports of essential goods and those carried out by micro and small companies with a valid MiPyME Certificate. The temporary 7.5% import surcharge on luxury and non-essential items is a critical cost to factor into the 'import tax calculator Argentina' for certain products.
Argentina does not have a de minimis threshold for duty or tax exemption. All commercial imports are generally subject to duties and taxes, though a Simplified Importation System exists for shipments under USD 3,000 CIF and 50kg.
The main import tax is the Value Added Tax (VAT), known as Impuesto al Valor Agregado (IVA), which has a general rate of 21%. Other taxes include Import Duty, Income Tax advance payments, and a temporary 7.5% surcharge on non-essential goods.
Argentina uses the CIF (Cost, Insurance, and Freight) method for customs valuation. This means the value used to calculate duties and taxes includes the cost of the goods, the international freight charges, and the insurance costs.
The NCM (Nomenclatura Común del Mercosur) is Argentina's 8-digit import tariff classification code, which is based on the international Harmonized System (HS). It is essential for determining the correct duty rate.