Argentina Tariff 2026: Stay Compliant, Reduce Costs

Argentina Customs Duties Summary

Argentina operates under the MERCOSUR Common External Tariff (CET) system, creating a protective trade environment with complex tax layers. For SME importers, the landed cost structure includes not only import duties but also a statistical tax, value-added tax (VAT), and income tax advances required before customs clearance. Understanding the specific classification is crucial, as automatic and non-automatic licensing requirements can significantly impact supply chain timelines.

Duty Types Breakdown

• Ad Valorem Duty: The standard tariff applied to the CIF value of goods, harmonized across MERCOSUR member states.
• Specific & Compound Duties: Utilized primarily for protecting local textile and footwear industries, combining value-based and volume-based rates.
• Section 301: This is a US trade statute and does not apply to Argentina; however, Argentina imposes its own retaliatory tariffs in specific trade disputes.
• Antidumping Duties: Argentina aggressively applies these duties to specific imports (often from China) that threaten domestic production.
• Excise Tax: Known as Impuestos Internos, this applies to specific categories like electronics, alcohol, and luxury goods.
• MPF (Merchandise Processing Fee): Argentina's equivalent is the Tasa de Estadística, charged at 3% of the customs value.
• HMF (Harbor Maintenance Fee): While HMF is a US fee, Argentine ports charge their own logistical and handling fees, though not as a federal tax percentage.