Argentina WT/TPR/S/277 
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  III. TRADE POLICIES BY MEASURE 
(1) OVERVIEW  
1. There have been a few changes in Argentina's import procedures since its last review in 2007, 
such as the introduction from 1 February 2012 of th e sworn advance import declaration (DJAI) for all 
imports for home use and the elimination of the prior automatic import licence (LAPI) as 
from 5 September 2012.  For some products to be imported the product and/or the importer must be 
listed in a specific register. 
2. To safeguard its fiscal interests, Argentina u ses "criterion values" of a precautionary nature 
established by the Federal Public Revenue Administ ration (AFIP) for any of the goods included in the 
MERCOSUR Common Nomenclature (NCM).  During th e review period, the lists of products and 
groups of countries subject to criterion values were changed several times.  Moreover, to prevent tax 
evasion and combat the undervaluation of imported goods, in March 2012 the AFIP set up multidisciplinary verification, valuation and insp ection teams (EMVIC) for the purpose of carrying 
out customs clearance controls. 
3. Tariff protection has increased since 2006, with the simple average MFN tariff rising 
from 10.4% in 2006 to 11.4% in 2012.  Since the last  Review, there has been a major change in the 
structure of the Argentine tariff, since Argentina now applies only ad valorem  tariffs.  
Previously, 8% of total tariff lines were subject  to minimum specific import duties (DIEM), which 
were abolished in 2010.  However, under the legi slation they can be re-established in certain 
circumstances.  Argentina continues to burden imports  with a statistical fee amounting to 0.5% of the 
customs value with a maximum of US$500 or with a verification tax with a maximum rate of 2% of 
the customs value for verifying that the conditions applicable to the import operation have been met. 
4. Imports require an automatic or a non-automatic licence (import certificate), as the case may 
be.  The number of products subject to impor t licensing, both automatic and non-automatic, has 
increased since the last Review.  However, in  September 2012, Argentina abolished the prior 
automatic import licence (LAPI), which resulted in a substantial reduction in the number of tariff lines 
subject to automatic licensing.  The use of non-auto matic licences increased during the review period, 
especially for textiles and textile artic les and for machinery and equipment. 
5. Argentina ranks fourth among WTO Members in terms of frequency of recourse to 
anti-dumping measures.  During the review peri od new legislation was introduced to regulate 
investigations and reviews of existing measures. 
6. In Argentina, technical regulations are drawn up on a participatory basis so that the various 
stakeholders can express their opinion on the draft te xts.  The authority responsible for overseeing the 
drafting procedure is the institution in charge of the sector for which the standard is intended.  
In general, technical regulations are based  on MERCOSUR standards and those of various 
international organizations. 
7. In addition to general registration,  some exports have to be listed in a specific register.  This is 
the case with exports of certain agricultural products, such as cereals, meat and dairy products.  Some 
agricultural products are also subject to official e xport prices.  Official prices are established for the 
purpose of assessing export duties, taxes and other levies or for calculating refunds and reimbursements intended to encourage exports. WT/TPR/S/277 Trade Policy Review 
Page 48 
  
  8. Argentina continues to apply export duties.  Thes e are used as price policy tools to moderate 
the impact of exchange rate fluctuations on domes tic prices, especially with regard to essentials that 
form part of the family basket, and as a fiscal m easure that responds to the situation of the public 
finances.  With a few exceptions, all exports are subject to export duties.   These duties increased 
during the review period and currently range from 5 to 100%. 
9. According to the Law on the Defence of Competition, any act or conduct relating to the 
production and trading of goods or services is prohi bited if it has the aim or effect of limiting, 
restricting, undermining or distorting competition or ma rket access;  or if it constitutes an abuse of a 
dominant market position that could harm the general economic interest.  The practices themselves 
are not prohibited, only their effects.  The Law is applicable to all natural or legal persons, public or 
private, that undertake economic activities in all or part of Argentine territory;  and it also covers 
persons who undertake economic activities outside th e country, insofar as th eir acts, activities or 
agreements have potential effects on the Argentine market. 
10. Argentina continues to implement a price contro l policy to stimulate consumption, strengthen 
domestic production and promote better income distri bution.  The Executive is authorized to issue 
marketing, intermediation, distri bution and/or production regulations even if no supply emergency has 
been declared.  To this end, th e Government has made use of a m echanism based on domestic market 
supply and pricing agreements with producers in va rious branches of activity and with marketers.  
Another tool used to maintain domestic pr ices is the agricultural compensation scheme. 
11. Argentina has several tariff concession programmes for promoting exports.  These include:  
the various investment promotion programmes, the temporary admission procedure 
(destinación suspensiva de importación temporaria ), the in-factory customs regime (RAF), the free 
zone regime and special customs areas.  Argentina also continues to maintain a series of investment 
and production incentive programmes a pplied horizontally at national a nd regional level, as well as 
others at sectoral level.  Some of these regimes, such as subsidies for mining and forestry, the free zone regime and the capital goods, information technology and telecommunications regime, have 
been notified to the WTO Committee on Subsidies. 
12. Argentina is an observer in the Plurilateral Ag reement on Government Pr ocurement.  Through 
programmes such as "Buy Argentine Labour", "Buy Provincial" and "Buy Municipal", preferences of between 5 and 7% are granted to national and local producers, dependi ng on the circumstances.  Since 
2012 a preference margin of 7% has also been gran ted on the bids of suppliers that export, and 
contracts for certain services must be  placed with Argentine providers. 
13. In 2007, the Law on Intellectual Property was amended to bring the protection of the rights of 
performers whose performance is fixed in phonogram s and those of phonogram producers within its 
scope. 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures, documentation and registration 
14. The Customs Code (Law No. 22.415 of 1981, as amended) and Regulatory Decree No. 1.001 
of 1982 (as amended) govern, among other things, Argentina's import procedures.  The customs Argentina WT/TPR/S/277 
 Page 49 
 
 
  procedures apply to imports of any origin, including those originating in MERCOSUR.  There are 
several special import regimes (Section VI of the Customs Code).1 
15. Importers (and exporters) must enrol in the Re gister of Importers and Exporters of the 
Directorate-General of Customs (DGA).2  The registration requirements differ according to whether 
the importer (exporter) is a natural or a legal person.3  Importers (and exporters) must also set up 
special domicile in the country (with the customs offi ce in the area of the port that they use).  In the 
event of a refusal, the interested party may lodge an  administrative or judicial appeal.  In 2007 it was 
decided that the Register of Importers and Exporte rs should be periodically updated and a procedure 
was established for the verification of the solvency requirement and for the lodging and refunding 
of security.4 
16. Since 1 February 2012 Argentina has required a sworn advance import declaration (DJAI) for 
all imports for home use.  The MARÍA (SIM) computer  system is used to carry out the consistency 
checks agreed with the competent bodies and to veri fy whether the DJAI has been validated by all 
concerned.5  The information recorded in the DJAI is  made available to the competent bodies in 
accordance with the nature of the goods to be im ported and other conditions laid down by those 
bodies or by the Federal Public Revenue Admini stration (AFIP).  The government agencies that 
participate in the DJAI regime must ma ke any necessary comments by electronic means 
within 72 hours of the registration of the declar ation, with the possibility of having this period 
extended to a maximum of 10 calendar days in tho se cases in which the specific responsibilities of the 
agency concerned so require.6  Once the specified period has expired, if there have been no 
comments, the processing of the import operation will continue.  For these purposes, it has been 
decided that the DJAI will function as an "Electr onic Single Window" to facilitate the uninterrupted 
transfer of commercial information relating to import transactions between all the government 
agencies which, within their sphere of comp etence, are entitled to intervene in foreign 
trade operations.7 
17. For some imports, the product and/or the importer mu st be listed in a specific register.  This is 
the case with food imports, which have to be liste d in the National Food Products Register (RNPA);  
in addition, the marketer must be listed in the National Register of Establishments (RNE) 
(see Box III.1).  Once the product has been registered, the importer must obtain a free circulation certificate which, as distinct from registration, is required for each shipment.  In 2007 the Import Operations Register (ROI) was created, under the National Office for the Control of Agricultural 
                                                      
1 Such as:  the means of transport regime;  the regime for customs operations conducted using military, 
security or police means of transport;  the container regime;  the luggage regime;  the means of transport stores, on-board provisions and supplies regime;  the private cargo regime (i.e. the new or used effects of a member of 
the crew of a means of tr ansport);  the diplomatic allowances regime;  the postal items regime;  the 
re-importation of goods exported for consumption regime;  the import/export shortfall regime;  the frontier traffic regime;  and the relief and emergency aid sh ipments regime (Customs Code, Section VI, Special 
Regimes). 
2 Article 92 of Law No. 22.415 (Customs Code) of 2 March 1981 and amendments thereto. 
3 The registration requirements are laid down in Articles 94 and 95 of the Customs Code and 
amendments thereto. 
4 AFIP General Resolution No. 2.220/2007. 
5 AFIP General Resolution No. 3.252/2012, Article 5. 
6 AFIP General Resolution No. 3.255/2012, Article 2. 
7 AFIP General Resolutions Nos. 3.255/2012 and 3.256/2012. WT/TPR/S/277 Trade Policy Review 
Page 50 
  
  Trade (ONCCA), for recording imports of certa in goods such as, for example, pig products.8  
Moreover, other foods, such as potatoes and wine, also have a specific register.9  Wine importers must 
register with the National Grape-Growing and Wine Production Institu te (INV) and produce 
a document known as a Guía de importación , which serves as a sworn declaration.  By means of this 
document the importer notifies the INV of pending im ports of wine or grape must and requests the 
analysis and control of the shipment by the INV.  If the results of the analysis are satisfactory, the 
INV issues a free-circulation certificate.10  There is also a Register of Medical Technology Producers 
and Products for imports of reagents and equipment for medical use.11 
Box III.1:  Requirements for importing food into Argentina 
The Argentine Food Code (CAA) and its regulations establish the health, food science and commercial 
identification requirements for the preparation, impor t and export of food products, as well as for the 
establishments in which they are produced.  There are also specific regulations governing the preparation, import and export of particular products. 
The CAA stipulates that, before they can commence their activities, establishments that prepare or market food 
products must be enrolled with and authorized by the competent jurisdictional health authority;  they must also register the food products before they begin to market  them.  Once enrolled and aut horized, the establishments 
can obtain from the National Food Institute (INAL) a lis ting in the RNE as an importer.  A listing in the RNE 
is necessary for any product that it is intended to introduce and market in the territory of the Argentine Republic, unless the product in question comes from a MERCOSUR member country, or from a country 
outside MERCOSUR and there is an existing mutual re cognition agreement, in conformity with Resolution 
No. 876/97 and Order No. 5434/98. 
A listing in the RNE is a condition for subsequent product registration in the RNPA and the issuance of 
a certificate granted by the jurisdictional health auth orities for each product to the producers, processors, 
packagers, importers or exporters of food products or dietary supplements. 
The RNE and RNPA certificates must accompany the other documents require d to obtain entry for the product 
(Decree No. 2.092/1991).  Au thorization to enter the country is gran ted batch by batch an d in accordance with 
the results of the examination of the documentation of origin.  Sampling and a subse quent analysis are carried 
out on the basis of a monitoring programme focused on certain chemical and micr obiological contaminants 
and food composition, quality and labelling factors.  Th e object is to protect consumers from the risk of 
consuming contaminated food and from dishonest commercial practices. 
Another prerequisite for the release of food products is  the stability certificate.  Moreover, the customs service 
requires the pre-release intervention of INAL or the National Drugs, Food and Medical Technology Administration (ANMAT).  In this case, to obtain the release of the goods, it is also necessary to produce 
a free-circulation certificate issued by INAL. 
Source:  Online information from ANMAT .  Viewed at:  http://www.anma t.gov.ar/alimentos/acerca.asp. 
Online information of the Official Portal of the Government of th e Argentine Republic.  Viewed at: 
http://www.argentina.gob.ar/tramite s/239-solicitud-de-aut horizaci%C3%B3n-para-la-libre-circulaci%
C3%B3n-de-products-alimenticios.php, and Decree No. 1.812/92.
 
 
                                                      
8 Resolution No. 119 of 9 March 2007 of the former Ministry of the Economy and Production created 
the ROI as a tool for monitoring the market for pig meat, its byproducts and derivatives, in order properly to 
identify the goods entering the country and the domestic pig sector's total supply. 
9 Resolution No. 152/2007, creating the Potato Importers Register. 
10 Since 2011 imports of small-volume consignments of wine (up to 100 litres) (as the case may be) 
have been exempt from sampling for control purposes (Resolution No. C.34/2011 of 16 August 2011). 
11 Decree No. 2.505/85 and amendments thereto;  Resolutions Nos. 2.015/93 and 446/96. Argentina WT/TPR/S/277 
 Page 51 
 
 
  18. In the case of imports subject to specific technical regulations, a sworn declaration 
(conformity certificate) is required.12  Imported products are inspected by customs to ensure 
compliance with the legislation in force.  If the pr oducts do not conform to the technical regulations 
(this can be rectified by the producer), the goods  will not be released onto the market until the 
necessary adjustments have been made.  If they cannot  be brought into conformity, then they will 
be destroyed. 
19. Some products, such as arms and nuclear el ements and materials,  require prior import 
authorization for security purposes (Table III.1). 
Table III.1 
Products subject to prior import authorization 
Type  Issuing authority Product Legal framework  
Prior 
authorization and 
registration Ministry of Defence, subject to the 
intervention of the National Firearms Registry (RENAR) Firearms, ammunition and other 
classified materials for military or civilian use Law No. 20.429/73 (as amended), Decree 
No. 302/83 (as amended) and Resolution No. 3.115/94 (as amended) of the National 
Customs Administration  
Ministry of Health, via ANMAT Medical products Order No. 724/07 
Prior 
authorization  Nuclear Regulatory Authority  Nuclear  elements and materials  General Resolution No. 996/01 (as amended) of 
the Federal Public Revenue Administration 
Military Geographical Institute Publications in which the 
continental, island and Antarctic 
territory is totally or partially described or represented Law No. 22.963/83 (as amended) and 
Resolution No. 2.514/93 of the National 
Customs Administration 
National Directorate of Livestock Inspection and Marketing Dairy cattle breeding stock and 
seminal material Resolution No. 79/88 of the Secretariat for 
Agriculture, Livestock and Fisheries 
Source:  Online information from LAIA, Servicios de Apoyo al Empresario:  Guía de importación:  Argentina .  
Viewed at:  http://www.alad i.org/nsfaladi/guiasimporta cion.nsf/vpais/Argentina. 
20. Imports for final consumption may need an auto matic or a non-automatic licence, as the case 
may be (see section (vi)(b)).  The other documents required by customs for imports are:  the original 
transport documents (bill of lading, waybill, air wayb ill);  original commercial invoice;  packing list;  
and customs value declaration (where appropriate).13  For imports on preferential terms, a certificate 
of origin is required.  A certificate of origin is  also required for imports receiving non-preferential 
tariff treatment in the case of products subject to the application of trade remedies or for statistical purposes. 
21. Certain articles "for consumption" must be imported through authorized customs offices 
known as specialized customs offices, w ithin the specified opening hours.
14  The range of goods 
subject to this requirement, like the list of speci alized customs offices through which they can enter 
the country, is regularly updated.15  Regulations have also been issued restricting the release process 
for some goods to certain customs offices.  These goods include some narcotic drugs and 
psychotropic substances, which can only be impo rted (exported) through the customs offices of 
Buenos Aires and Ezeiza.16  Moreover, ammonium nitrate in any form, such as gunpowder, explosives 
and the like, can be imported (exported) only th rough the customs offices of San Antonio Oeste, 
                                                      
12 Decree No. 829/94 and Order No. 86/2007 of the National Directorate of Domestic Trade. 
13 The import documents required vary with the means of transport used (Customs Code, 
Articles 135-167). 
14 General Resolution No. 1.924/2005 (as amended). 
15 Annex I to Resolution No. 3/2010 of the Directorate-General of Customs lists the products subject to 
this requirement, as well as the ports of entry for each product. 
16 Resolution No. 2.017/93. WT/TPR/S/277 Trade Policy Review 
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  Gualeguaychú and Tucumán.17  In exceptional cases and with the express prior authorization of the 
National Firearms Registry (RENAR), these pr oducts can be importe d (exported) through the 
Port of Olivos and the border crossing of Concordia.18  Furthermore, Law No. 20.429 of 5 July 1973 
stipulates that arms, gunpowder, explosives and th e like can be imported (exported) only through the 
ports and customs offices designated by the Executive. 
22. In accordance with the Customs Code, immediatel y after the arrival of the goods in Argentine 
territory, the importer must present the documen tation required and such documentation as the 
National Customs Administration may determine.  The Customs Code also stipulates that the 
unloading of the goods may not begin until the neces sary documentation has been presented.  If it is 
not possible to produce the original cargo manifest at the time of arrival of the goods, a detailed 
declaration of all the cargo may be presented. 
23. The Argentine customs regulations require the inte nded use of the imports to be identified so 
as to permit the determination of any tax obligations.  For these purposes, the importer must provide the DGA with an import destination indicating what the company wants to do with the goods in order 
to dispose of them.  Goods that are to be sold  in Argentina enter the customs territory as goods 
"intended for final consumption" and must pay the corresponding taxes.  The importer may opt for the 
"temporary admission procedure" if, among other things, the imports are in transit, are to be used in a trade fair and then re-exported, or are enteri ng country for processing and subsequent exportation. 
24. Once the intended use of the imported goods h as been recorded and the import duties and 
other relevant taxes paid, the declarant is inform ed of the choice of channel through which the goods 
must pass for control purposes.  There are three such channels:  red (physical and documentary 
inspection and, in some cases, value control)
19, amber (documentary control), and green (without 
inspection).  The criterion used to decide through wh ich channel the goods are to pass is risk.  Goods 
subject to specific import controls (import registra tion, prior authorization, import licensing, origin 
requirements and/or which must comply with sanita ry requirements or technical regulations) are 
directed through the amber or the red channel. 
25. Imports eligible for a tax concession on grounds of use, application or disposal are subject to 
the verification of destination regime.  In these circ umstances, the DGA is authorized to carry out an 
on-the-spot check on compliance with the relevant requirements, in which case a verification of destination tax with a maximum rate of 2% of the customs value of the goods will be payable 
(section (v)(a)).
20 
26. To prevent tax evasion and the undervaluation of imports, in March 2012 the AFIP set up 
multidisciplinary verification, valuation and insp ection teams (EMVIC), for the purpose of carrying 
out controls during clearance.21  The imports subject to these controls are selected before release by 
teams of specialists who, even though they operate in the primary customs zone, belong to the central 
                                                      
17 Order No. 382/10. 
18 National Firearms Registry Order No. 382/10.  Viewed at:  http://www.renar.gov.ar/index.php? 
section=legislation_visualizar&m=3&Law=225&disp=si. 
19 Resolution No. 1.907/05. 
20 Law No. 22.415/81 (Customs Code), Articles 772-776, AFIP General Resolution No. 2.193/07. 
21 AFIP General Resolution No. 3.304/2012 (Multidis ciplinary Verification, Valuation and Inspection 
Teams).  Viewed at:  http://www.cda.org.ar /index.php?option=com_content&view=Article 
&id=11203:resolution-general-nd-33042012-aduanas&catid=40&Itemid=1. Argentina WT/TPR/S/277 
 Page 53 
 
 
  risk management offices.  The Customs Administrati on avails itself of the DJAI and interdisciplinary 
teams for carrying out these controls.22 
27. During the preliminary physical and value control examination applicable to goods 
transported in containers, measures to secure the evidence necessary for the correct determination of 
the customs value of the goods and their classifica tion, where appropriate, may be adopted.  Cases and 
goods are selected by the centralized customs inspectorate with account, inter alia , for the following 
parameters:  a complete analysis of the DJAI;  an  analysis of the migration of tariff headings in 
customs declarations;  objective reco rds of the historical prices of identical or like goods;  the risk 
profiles generated by the Subdirectorate-General of Customs Control;  and the additional data needed 
for the value analysis.  Before the goods are released, samples are taken (in accordance with 
AFIP General Resolution No. 1.582/2003) for analysis  in the Technical Institute for the Examination 
of Goods (ITEM) and/or the establishment design ated for the purpose and/or for the analyses 
necessary for the correct classification and valuation of the goods, and during this period clearance is 
suspended.  Moreover, ten or more photographs are taken of the goods for incorporation in the 
customs declaration.23  In accordance with AFIP General R esolution No. 3.304/2012, this measure is 
intended to make the trade regime more secure and transparent with the aim of protecting the 
domestic industry and promoting the model of productive development with social inclusion and the 
maintenance of productive employment. 
28. The Customs Code establishes the procedures for challenging decisions taken by customs.24 
(ii) Customs valuation 
29. In Argentina, valuation is governed by  the Customs Code (Law No.22.415 of 
23 March 1981), Law No. 24.425 of 5 January 1995 (i ncorporating the Marrakesh Agreement into the 
national legislation), Law No. 23.311 of 15 July  1986 (approving the Agreement on Implementation 
of Article VII of the General Agreement on Tariffs  and Trade and the Protocol to the Agreement on 
Implementation of Article VII of the General Ag reement on Tariffs and Tr ade), implemented by 
Decree No.1.026/1987, and other AFIP decrees and resolutions. 
30. Argentina has not entered any reservations with  the WTO concerning the fixing of minimum 
prices, but it has done so with respect to the reversal  of the order of the deductive and computed value 
methods (paragraph 3 of Annex III) and with respect  to the application of the deductive method 
(paragraph 4 of Annex III).25  For other valuation methods the order indicated in the WTO Customs 
Valuation Agreement is used.  The authorities have  pointed out that, in general, Argentina bases 
valuation on the transaction value. 
31. The AFIP, through the DGA, continues to establish criterion values of a precautionary nature 
to protect the fiscal interest, for any of  the goods included in the MERCOSUR Common 
Nomenclature (NCM).  These values are published in the Argentine Official Journal ( Boletín Oficial ) 
and in the journal of the DGA.  Criterion values cannot be applied by analogy or on the basis of 
                                                      
22 Information provided by the authorities. 
23 AFIP General Resolution No. 3.304/2012. 
24 Section XIV of Law No. 22.415 (Customs Code). 
25 WTO documents G/VAL/W/76 of 10 October 2006, G/VAL/W/76/Add.11 of 10 April 2006 
and G/VAL/2/Rev.24 of 27 April 2007. WT/TPR/S/277 Trade Policy Review 
Page 54 
  
  similarity to other goods.26  During the review period, the lists of products and the groups of countries 
subject to criterion values were amended several times.27 
32. In determining criterion values the DGA takes into account, inter alia , the official value 
declared at the point of importation of the goods fo r consumption and the information in the databases 
available in the public or private sector.28  If the declared value is less than the provisional value, the 
imports must, in all cases, be routed through th e red value channel, with the prior lodgement of 
security.  The red value channel is also the requi red route for imports selected by the computer 
system, with the prior lodgement of security for th e difference in tax between the amount paid and the 
amount resulting from consideration of the value established by the AFIP.29 
(iii) Rules of origin 
33. The Customs Code lays down the procedure fo r determining the origin of imported goods.30  
The rules of origin are based on the general prin ciples of the transformation and processing that the 
goods may have undergone.  Argentina continues to apply preferential, as well as non-preferential, 
rules of origin.31  The non-preferential rules of origin have been notified to the WTO.32  
The production of a non-preferential certificate of or igin is mandatory for importing goods subject to 
contingency measures and for importing fabrics, ga rments, made-up goods and footwear for domestic 
consumption;  in this case the certificate of origin  is required for statistical purposes (Table III.2).  
The certificate of origin must be issued in th e country of origin by the competent government 
authority or by the entity to which this function has been delegated.33  Certificates of origin must be 
legalized by the Argentine consulate in the country of origin and are valid for six months.34 
Table III.2 
Some provisions concerning non-preferential rules of origin  
Description  Resolution No.  
Goods originating in countries without the right to receive  MFN treatment which receive it by virtue of a unilateral 
decision by Argentina 763/96  
Goods subject to anti-dumping or counterva iling duties or safeguard measures 763/96  
Goods for which a certificate of origin is required for st atistical purposes;  fabrics, garments, made-up goods and 
footwear (all the tariff headings of NCM Chapters 51 to  64, with some exceptions) imported for consumption, 
irrespective of the exporting country of provenance  763/96, 381/96 
and 39/96 
Source:  Online information provided by the Undersecretariat for Trade Policy and Management, Origin of Goods Office:  
Non-preferential Origin:  investigations:  List of goods s ubject to non-preferential origin control under Article 2 of 
MEOSP Resolution No. 763/96.  Viewed at:  http:// www.comercio.gob.ar/web/index.php?pag=125&btn=163 and 
MEOSP Resolution No. 39/96.  Viewed at:  h ttp://www.infoleg.gov.ar/infolegInternet/anexos/ 
30000-34999/32052/texact.htm. 
                                                      
26 General Resolution No. 2. 730 of 17 December 2009. 
27 For further details concerning the products and countries subject to criterion prices see the online 
information provided by InfoLEG.  Viewed at:  http://www.infoleg.gov.ar/, search by type of legislative act 
(resolution) and agency (Federal Public Revenue Administration). 
28 Resolution No. 1.907/05. 
29 General Resolution No. 2.730/2009. 
30 Article 14 of the Customs Code (Law No. 22.415). 
31 The use of non-preferential certificates of origin is governed by Resolutions Nos. 39/96, 763/96 and 
381/96 of the Ministry of the Economy, Public Works and Services (MEOSP) and by Resolution No. 437/07 of 
the former Ministry of the Economy and Production. 
32 WTO documents G/RO/N/2 of 22 June 1995, G/RO/N/10 of 16 August 1996 and G/RO/N/16 
of 5 March 1997. 
33 MEOSP Resolution No. 763/96. 
34 Idem . Argentina WT/TPR/S/277 
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  34. Imports originating in countries with which Ar gentina has signed preferential agreements are 
subject to preferential rules of origin (Table III. 3).  The origin of a product is determined in 
accordance with general or specific criteria.  The ma in general criterion employed in these preferential 
agreements for conferring origin is a change in  tariff classification.  If there is no change in 
classification, the origin is determined according to the value of the inputs used in third countries as 
a percentage of the price of the final product.  The MERCOSUR and LAIA orig in regimes have been 
notified to the WTO.35 
Table III.3 
Preferential origin criteria 
(per cent of f.o.b. value, unless otherwise indicated) 
Agreement General criterion 
Specific origin 
criterion 
Cumulation of 
origin Third country inputs in the 
production process  Maximum 
value of third 
country inputs 
in assembly 
processes (%) Maximum 
value of third 
country inputs 
in sets or 
assortments of 
goods (%) Change in 
tariff 
classification Maximum 
value (%) 
LAIA X 50 50-60a  X  
Regional Partial Scope Economic 
Complementarity Agreement (AAP.CE)       
MERCOSUR (AAP.CE No. 18) X 40 40  X  X 
MERCOSUR-Andean Communityb (AAP.CE 
No. 59) X 40 40 6 X Xc 
MERCOSUR-Plurinational State of Bolivia 
(AAP.CE No. 36) X 40 40  X X 
MERCOSUR-Chile (AAP.CE No. 35) X 40 40  X  X 
MERCOSUR-Cuba (AAP.CE No. 62) X 50 50 10  X 
MERCOSUR-Mexico (AAP.CE No. 55) X 40-50  7  X 
MERCOSUR-Peru (AAP.CE No. 58) X 40d 40d  X X 
Bilateral AAP.CE        
Brazil (AAP.CE No. 14) X 50 50  X  
Mexico (AAP.CE No. 6) X 40-50  10 X  X 
Paraguay (AAP.CE No. 13) X 50 50-60a  X  
Uruguay (AAP.CE No. 57) X 40     
Agricultural Partial Scope Agreement        
Uruguay (AAP.A12TM No. 1) e e   X  
MERCOSURf-Cuba (AAP.A12TM No. 2) X 50 50-60a  X  
Regional Agreement on Regional Tariff 
Preference (AR.PAR)       
MERCOSURf-Cuba-Mexico (AR.PAR No. 4)  X 50 50-60a  X  
Preferential Trade Agreement        
MERCOSUR-India  X 40  15  X 
MERCOSUR-Southern Africa Customs 
Union (SACU)g X 40  15 X X 
                                                      
35 WTO document G/RO/N/12 of 1 October 1996. WT/TPR/S/277 Trade Policy Review 
Page 56 
  
  Agreement General criterion 
Specific origin 
criterion 
Cumulation of 
origin Third country inputs in the 
production process  Maximum 
value of third 
country inputs 
in assembly 
processes (%) Maximum 
value of third 
country inputs 
in sets or 
assortments of 
goods (%) Change in 
tariff 
classification Maximum 
value (%) 
Free Trade Agreement        
MERCOSUR-Egypt (% factory price)g X 45   15 X X 
MERCOSUR-Israel (% factory price) X 50  15  X 
MERCOSUR-State of Palestineg X  50  15  X  
a The 60% applies to the relatively less developed countries. 
b Only Colombia, Ecuador and the Bolivarian Republic of Venezuela. 
c For the purposes of cumulation of origin, materials originating in the Plurinational State of Bo livia and Peru are also consi dered 
to have originated in the exporting signatory party. 
d 50% between 2005-2008;  45% between  2008-2011;  and 40% as from 2012. 
e A product is deemed to be originating if it was produced in th e territory of one of the signatory countries or was manufactur ed 
wholly in the territory of any one of them using ex clusively materials originating in the said countries. 
f States Parties (Argentina, Brazil, Paraguay and Uruguay) and associates (Plurinational Stat e of Bolivia, Chile, Colombia, 
Ecuador, Peru and Bolivarian Republic of Venezuela). 
g Pending ratification in Argentina (October 2012). 
Source:  Online information from LAIA, Integración y Comercio:  Regímenes de Origen .  Viewed 
at:  http://www.aladi.org/ns faladi/arquitec.nsf/VS ITIOWEB/regimenes_de_origin;  in formation provided online by 
the Undersecretariat for Trade Policy and Management, Dirección Nacional de Política Comercial Externa:  
Política Comercial Regional:  Acuerdos Comerciales .  Viewed at:  http:// www.comercio.gov.ar/web/ 
index.php?pag=334&btn=161, and online info rmation from the MERCOSUR Secretariat:  Tratados, Protocolos y 
Acuerdos .  Viewed at:  http://www.mercosur.int/t_generic. jsp?contentid=2639&site=1&channel=secretaria, and 
information provided by the authorities. 
(iv) Tariffs 
(a) Tariff structure 
35. Since 1995, Argentina's tariff has been based , with some exceptions, on the MERCOSUR 
Common External Tariff (CET).  The CET uses the MERCOSUR Common Nomenclature (NCM), currently based on the 2012 Harmonized Commodity Description and Coding System (HS).  
Argentina now applies only ad valorem  tariffs.  In 2006, it had 777 tariff lines subject to specific 
levies known as minimum specific import duties (DIEM).  DIEMs were abolished in 2010
36;  
however, the Argentine legislation provides for them to be re-established if necessary.37  The Customs 
Code stipulates that specific import duties must be established by means of a law.  However, if the 
protection accorded by an ad valorem  import duty is not sufficient to prevent injury to a productive 
activity and this injury cannot be avoided by increasing the ad valorem  tariff or if there are difficulties 
connected with the customs valuation of the goods , the Executive is authorized to establish DIEMs 
by decree.38 
36. In 2012, Argentina's tariff structure had 10,031 lin es (at 8-digit level), with rates that varied 
between 0 and 35%.  There were ad valorem  duties on 100% of tariff lines;  in 2006, 8% of total tariff 
lines were subject to DIEMs.  Tariffs are calcula ted on the c.i.f. value of the imported goods.  
Argentina does not levy seasonal, temporary or variable import duties. 
                                                      
36 MEP Resolution No. 15/07. 
37 Law No. 22.415 (Customs Code) (Article 640) and Decree No. 2.752/91. 
38 Law No. 22.415 (Customs Code) (Articles 660-663). Argentina WT/TPR/S/277 
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  37. In 2012, the simple average MFN tariff was 11. 4% (10.4% in 2006).  In 2012, the average 
applied MFN tariff was 10.1% for agricultural pro ducts (WTO definition), slightly less than the 
protection accorded to non-agricultural products, na mely, 11.5% (Table III.4) .  In 2012, Argentina 
was still applying an escalated tariff, since imports of  raw materials are subject to a lower tariff than 
semi-processed products, while the latter are subject to lowe r tariffs than fully processed 
products (Table III.5). 
Table III.4 
MFN tariff structure, 2006 and 2012 
(Percentage) 
  2006 (HS02) 2012 (HS12) 
1. Total number of lines 9.784 10.031 
2. Non- ad valorem  tariffs (% of all tariff lines) 7.9 0.0 
3. Tariff quotas (% of all tariff lines) 0.0 0.0 
4. Duty-free  tariff lines (% of all tariff lines) 14.6 7.5 
5. Average tariff on dutiable lines (%) 12.2 12.3 
6. Simple average 10.4 11.4 
7. Agricultural products (W TO definition) 9.9 10.1 
8. Non-agricultural products (including petroleum) 10.5 11.5 
9. Agriculture, hunting, forestry and fishing (ISIC 1) 7.0 7.2 
10. Mining and quarrying (ISIC 2) 3.2 3.1 
11. Manufacturing (ISIC 3) 10.7 11.7 
12. Domestic tariff peaks (% of all tariff lines)a 4.5 4.2 
13. International tariff peaks (% of all tariff lines)b 26.1 27.0 
14. Overall standard deviati on of applied rates 8.9 8.4 
15. "Nuisance" applied rates (% of all tariff lines)c 19.1 20.2 
16. Bound tariff lines (% of all tariff lines) 100.0 100.0 
a Domestic tariff peaks are defined as rates exceeding thr ee times the overall simple average of applied rates. 
b International tariff peaks are defined as rates above 15%. 
c Nuisance rates are those that are mo re than 0 but not greater than 2%. 
Source : WTO Secretariat estimates, based on data provided by the authorities. 
Table III.5 
Summary of MFN tariff, 2012  
 
 MFN 
Bound tariff 
rangea (%) Number 
of lines Average (%) Range (%) Coefficient of 
variation 
(CV) 
Total 10,031 11.4 0 - 35 0.7 0 - 35 
HS 01-24 1,252 10.2 0 - 35 0.5 0 - 35 
HS 25-97 8,779 11.5 0 - 35 0.8 5 - 35 
By WTO category      
Agricultural products 1,030 10.1 0 - 35 0.6 0 - 35 
Animals and animal products 133 7.9 0 - 16 0.6 3.8 - 35 
Dairy products 37 18.6 12 - 28 0.3 35 - 35 
Fruit, vegetables and garden produce 271 9.2 0 - 35 0.5 10 - 35 
Coffee and tea 30 13.7 10 - 20 0.3 25 - 35 
Cereals and preparations 138 11.7 0 - 31 0.5 3.8 - 35 
Oilseeds, fats and oils and their products 125 7.9 0 - 31.5 0.7 20 - 35 
Sugar and sugar confectionery  23 17.6 16 - 20 0.1 25 - 35 
Beverages, spirits and tob acco 67 16.9 6 - 20 0.2 35 - 35 
Cotton 7 6.3 6 - 8 0.1 35 - 35 
Other agricultural products n.e.s. 199 7.9 0 - 14 0.6 0 - 35 
Non-agricultural products (including petroleum) 9,001 11.5 0 - 35 0.8 5 - 35 
Non-agricultural products (excluding petroleum) 8,974 11.5 0 - 35 0.8 5 - 35 
Fish and fish products 331 10.1 0 - 16 0.3 5 - 35 
Minerals and metals 1,217 9.8 0 - 25 0.6 15 - 35 WT/TPR/S/277 Trade Policy Review 
Page 58 
  
   
 MFN 
Bound tariff 
rangea (%) Number 
of lines Average (%) Range (%) Coefficient of 
variation 
(CV) 
Chemicals and photographic products 3,145 7.1 0 - 18 0.8 10 - 35 
Wood, wood pulp, paper and furniture 375 10.8 0 - 18 0.5 12 - 35 
Textiles 790 22.7 2 - 35 0.3 25 - 35 
Clothing 251 35.0 35 - 35 0.0 35 - 35 
Leather, rubber, footwear and trav el articles 242 14.7 0 - 35 0.6 35 - 35 
Non-electrical machinery 1,132 10.4 0 - 20 0.6 25 - 35 
Electrical machinery 609 12.1 0 - 20 0.6 25 - 35 
Transport equipment 202 17.8 0 - 35 0.7 5 - 35 
Non-agricultural products n.e.s. 680 13.1 0 - 20 0.5 10 - 35 
Petroleum 27 0.4 0 - 6 3.6 32.5 - 35 
By ISIC sectorb      
Agriculture and fishing 498 7.2 0 - 25 0.6 0 - 35 
Mining and quarrying 126 3.1 0 - 10 0.6 30 - 35 
Manufacturing 9,406 11.7 0 - 35 0.7 5 - 35 
By HS section      
01 Live animals;  animal products 481 9.3 0 - 28 0.5 3.8 - 35 
02 Vegetable products 399 7.8 0 - 31 0.5 0 - 35 
03 Fats and oils 74 10.2 2 - 31.5 0.5 20 - 35 
04 Prepared foodstuffs, etc. 298 15.0 2 - 35 0.3 20 - 35 
05 Mineral products 206 2.4 0 - 6 0.8 27.5 - 35 
06 Products of the chemical or allied industries 2,961 6. 8 0 - 18 0.8 10 - 35 
07 Plastics and rubber 425 11.1 0 - 18 0.5 20 - 35 
08 Hides and skins 113 11.5 2 - 35 0.6 27.5 - 35 
09 Wood and articles of wood 130 8.2 0 - 14 0.5 12 - 35 
10 Wood pulp, paper, etc. 221 11.2 0 - 16 0.5 27.5 - 35 
11 Textiles and textile article s 1,013 25.6 2 - 35 0.3 35 - 35 
12 Footwear and headgear 70 25.4 16 - 35 0.3 35 - 35 
13 Articles of stone 216 10.7 0 - 20 0.4 17.5 - 35 
14 Precious stones, etc. 64 9.6 0 - 18 0.6 35 - 35 
15 Base metals and articles of ba se metal 739 11.7 0 - 25 0.4 15 - 35 
16 Machinery and appliances 1,769 11.0 0 - 20 0.6 25 - 35 
17 Transport equipment 215 17.3 0 - 35 0.7 5 - 35 
18 Precision instruments 451 11.6 0 - 20 0.6 10 - 35 
19 Arms and ammunition 18 20.0 20 - 20 0.0 35 - 35 
20 Miscellaneous manufactured articles 161 18.0 0 - 20 0.2 35 - 35 
21 Works of art, etc. 7 4.0 4 - 4 0.0 35 - 35 
By stage of processing      
First stage of processing 1,012 6.9 0 - 35 0.7 0 - 35 
Semi-processed products 3,776 9.4 0 - 26 0.8 10 - 35 
Fully processed products 5,243 13.6 0 - 35 0.7 5 - 35 
a As the bound rates correspond to the HS 2002 classification and th e applied rates to HS 2012, there may be a difference in th e 
number of lines included in the analysis. 
b ISIC (Rev.2), excluding electricity (1 line).  
Source :  WTO Secretariat estimates, based on data provided by the authorities. 
38. There were some changes in Argentina's tariff structure during the review period.  In 2012, 
the tariff was distributed over 18 tiers whereas in 2006 there were 66;  this was due to the application 
of specific tariffs.  Another important post-2006 change in the tariff structure was the reduction in duty-free tariff lines;  in 2006 a total of 14.6% of all tariff lines were duty-free, whereas in 2012 the duty-free lines amounted to 7.5% of the total tariff universe (Table III.4).  The commonest tariff rates in 2012 were 2%, applied to 20.2% of tariff lines (19.1% in 2006), followed by 14%, applied 
to 19.1% of all tariff lines (4.5% in 2006).  Some 73% of tariff lines were subject to tariff rates 
of 15% or less and 27% to a rate of more than 15% (international tariff peaks) (Chart III.1).  In Argentina WT/TPR/S/277 
 Page 59 
 
 
  total, 4.2% of lines were subject to a rate of 35%  (4.4% in 2006).  The sectors that benefit from 
greater protection have not changed significantly si nce 2006 and continue to be  textiles and clothing, 
footwear and certain vehicles, together with oilseeds (Table III.5). 
(7.5%)(22.5%)
(16.2%)(26.8%)
(18.9%)
(0.03%)(3.8%)(4.3%)
05001,0001,5002,0002,5003,000
0 >0-5 >5-10 >10-15 >15-20 >20-25 >25-30 >30Chart III.1
Frequency distribution of  MFN tariff rates, 2012
Number of linesa
Number of lines (% of total)
The total number of ad valorem is 10,031.
WTO Secretariat calculations, based on data provided by the Argentine authorities.a
Source :
 
(b) Tariff bindings 
39. During the Uruguay Round, Argentina bound all its tariff lines of HS chapters 1 through 97 at 
levels ranging from 0 to 35%, with a total of 20 tie rs.  In sectors such as dairy products, beverages, 
tobacco, cotton, clothing and leather all the lines were bound at 35% (Table III.5).  A comparison of 
Argentina's bindings in the Uruguay Round and the MFN tariff applied in 2012 reveals 32 tariff lines 
for which the applied MFN tariff exceeds the bound level (Table III.6).39  The authorities have pointed 
out that if the applied tariff was higher than the bound one, the bound tariff would be applied. 
Table III.6  
Lines for which the MFN tariff is greater than the bound tariff  
HS 2012 Bound 
ad valorem  MFN 
ad valorem  Product 
0101.30.00 3.8 4 - Donkeys 
0101.90.00 3.8 4 - Other 
0105.99.00 3.8 4 - - Other 
0106.11.00 3.8 4 - - Primates 
0106.12.00 3.8 4 - - Whales, dolphins and porpoises (mamma ls of the order Cetacea);  manatees and dugongs  
0106.13.00 3.8 4 - - Camels and other camelids (Camelidae) 
0106.14.00 3.8 4 - - Rabbits and hares 
0106.19.00 3.8 4 - - Other 
                                                      
39 The bound tariff is based on the HS 2002 nomenclature, whereas the MFN tariff is based on the 
HS2012;  therefore only lines that are strictly comparable (or where th e nomenclature is the same) may be 
compared. WT/TPR/S/277 Trade Policy Review 
Page 60 
  
  HS 2012 Bound 
ad valorem  MFN 
ad valorem  Product 
0106.20.00 3.8 4 - Reptiles (incl uding sea snakes and turtles) 
0106.31.00 3.8 4 - - Birds of prey 
0106.32.00 3.8 4 - - Psittaciformes (including lo ries, macaws, cockatoos and other parrots) 
0106.33.90 3.8 4 Other  
0106.39.00 3.8 4 - - Other 
0106.41.00 3.8 4 - - Bees 
0106.49.00 3.8 4 - - Other 
0106.90.00 3.8 4 - Other 
8701.30.00 5.0 14 - Caterpillar tractors 
8701.90.90 5.0 14    Other 
9101.21.00 10.0 20 - - With automatic winding 
9101.29.00 10.0 20 - - Other 
9101.91.00 10.0 20 - - Battery or accumulator powered 
9101.99.00 10.0 20 - - Other 
9102.11.10 10.0 20 With base metal case 
9102.11.90 10.0 20 Other 
9102.12.10 10.0 20 With base metal case 
9102.12.20 10.0 20 With plastic case , other than fibre-reinforced  
9102.12.90 10.0 20 Other 
9102.19.00 10.0 20 - - Other 
9102.21.00 10.0 20 - - With automatic winding 
9102.29.00 10.0 20 - - Other 
9102.91.00 10.0 20 - - Battery or accumulator powered 
9102.99.00 10.0 20 - - Other 
Source :  WTO Secretariat. 
40. Argentina bound its other "duties and charges" at a level of 3%. 
(c) Tariff quotas 
41. Argentina does not apply tariff quotas to MFN imports.  However, preferential tariff quotas 
are used in some trade agreemen ts, for example, in the Partial Scope Economic Complementarity 
Agreements MERCOSUR-Andean Community  (AAP.CE No. 59), Argentina-Uruguay 
(AAP.CE No. 57 on the automotive industry) and Argentina-Mexico (AAP.CE No. 6).40 
(d) Tariff preferences41 
42. In July 2012, Argentina granted tariff preferen ces to imports originating in Brazil, Paraguay 
and Uruguay under MERCOSUR.  It also granted pref erences to Colombia, Ecuador (under the CAN) 
and the Bolivarian Republic of Venezuela, as well as to the Plurinational State of Bolivia, Chile, 
Cuba, Mexico and Peru under va rious Economic Complementarity Agreements (ECAs) (see also 
Chapter II).  Argentina also grants preferences  under the MERCOSUR-India Fixed Preferences Trade 
Agreement and the MERCOSUR-Israel FTA. 
43. The average tariff applied, by country, varies from 0% for the Plurinational State of Bolivia 
and Chile to 10.1% for Israel and 11.5% for India.  In the latter case the preferences cover only 4.7% 
of the tariff universe.  The average preferential tari ffs applied to agricultural products are in all cases 
                                                      
40 Information provided by the Argentine authorities. 
41 The preferential tariff used in this analysis is based on the Harmonized Commodity Description and 
Coding System (HS) 2007. Argentina WT/TPR/S/277 
 Page 61 
 
 
  less than those applied to non-agricultural products;  however, in almost all cases the coverage of the 
preferences is greater in the case of non-agricultural products (Table III.7). 
Table III.7 
Summary of preferential tariffs (HS 2007)a, 2012 
(Percentage)  
 
Preferential 
lines (% of total 
tariff lines) Total Agricultural 
products 
(WTO 
definition) Non-
agricultural 
products 
(WTO 
definition) Textiles Clothing Automotive Average  
Duty-free lines  
Average  
Duty-free lines 
Average  
Duty-free lines 
Average  
Duty-free lines 
Average  
Duty-free lines 
Average  
Duty-free lines 
MFN  11.6 7.4 10.3 8.1 11.7 7.3 22.6 0.0 35.0 0.0 18.0 13.8 
Regional AAP.CE 
(MERCOSUR)              
CAN (AAP.CE No. 59)              
Colombia 91.6 1.8 33.3 1.4 28.8 1.9 33.8 4.6 22.6 7.3 13.1 5.4 21.7 
Ecuador 91.8 1.4 34.4 0.9 30.9 1.5 34.8 3.2 19.7 6.4 6.3 4.8 26.1 
Bolivarian Republic of 
Venezuela 91.8 1.4 34.4 0.9  1.5  3.2  6.4  4.8  
Plurinational State of 
Bolivia (AAP.CE No. 36) 92.6 0.0 100.0 0.0 100.0 0.0 100.0 0.0 100.0 0.0 100.0 0.0 100.0 
Chile (AAP.CE No. 35) 92.6 0.0 99.9 0.0 99.2 0.0 100.0 0.0 100.0 0.0 100.0 0.0 100.0 
Cuba (AAP.CE No. 62) 23.1 8.7 28.4 8.0 24.1 8.8 28.9 19.2 11.9 28.3 10.3 15.9 27.6 
Mexico (AAP.CE No. 55) .. .. .. .. .. .. .. .. .. .. .. .. .. 
Peru (AAP.CE No. 58) 91.9 3.7 13.6 3.5 15.3 3.8 13.5 7.3 6.3 12.1 5.2 7.0 14.3 
Bilateral AAP.CE              
Brazil (AAP.CE No. 14) .. .. .. .. .. .. .. .. .. .. .. .. .. 
Mexico (AAP.CE No. 6) 41.8 8.2 38.1 7.7 17.9 8.3 40.3 22.2 1.8 34.9 0.4 17.6 14.8 
Preferential Trade 
Agreement (MERCOSUR)              
India  4.7 11.5 7.5 10.2 8.1 11.7 7.5 22.6 0.0 35.0 0.0 17.9 14.3 
FTA (MERCOSUR)               
Israel  26.7 10.1 31.9 10.0 13.5 10.1 33.8 21.9 4.1 35.0 0.0 14.5 38.9 
.. Not available. 
a The data in this table differ from those in Table II I.4 because the analysis is based on the HS 2012 tariff. 
Note: AAP.CE:  Partial Scope Economic Complementarity Agreement. 
Source : WTO Secretariat, on the basis of data  provided by the Argentine authorities. 
(e) Tariff concessions 
44. Argentina grants tariff concessions under vari ous programmes for encouraging investment, 
promoting domestic production and productivity,  promoting exports and supporting the less 
privileged regions of the country.  Among these re gimes and programmes it is worth mentioning the 
various investment promotion programmes (Chapter II), the temporary admission procedure (destinación suspensiva de importación temporaria )
42, the in-factory customs regime (RAF) and the 
free zone and special customs area regimes (section (3)(iv)). 
                                                      
42 Law No. 22.415/1981 (Articles 250-277) (and amendments), Decree No.1.001/1982 (Articles 30-33) 
(and amendments thereto) and Decree No . 1.439/1996 (and am endments thereto). WT/TPR/S/277 Trade Policy Review 
Page 62 
  
  (v) Other charges affecting imports 
(a) Import taxes 
45. During the Uruguay Round, Argentina bound its "other duties and charges" at a level of 3%. 
46. Argentina levies a statistical fee or a verifica tion of destination tax on imports (Table III.8).43  
Temporary imports and those entering under th e temporary admission for inward processing 
procedure are generally exempt from the verification tax, but the Executive may decide to apply it if 
justified by the nature or intended use of the goods.44  New capital goods and used production lines 
may enter Argentina free of the statistical fee and/ or verification tax, since they benefit from tax 
incentives for investment (Table III.8 and Chapter II(4 )(ii)).  Roughly 18% of tariff lines are exempt 
from the statistical fee.45 
Table III.8 
Import taxes 
Legal basis Tax Taxed imports  Exempt imports 
Statistical fee 
Law No. 22.415/81 
(Customs Code), Articles 772-776,  
Law No. 23.664/89;  
Decree No. 389/95;  Decree No. 37/98;  Decree No. 108/99  0.5% of the 
customs value.  Minimum US$50.  
Maximum US$500 Imports, outright and temporary, 
for consumption, originating in countries not members of 
MERCOSUR
a
 Imports, outright and temporary, for consumption, 
originating in MERCOSUR member countries.b 
New capital goods.  Used production lines.  Goods 
imported for animal or plant breeding purposes.  
Imported goods of Chapter 27 of the NCM with a tariff of 0% 
Verification tax 
Law No. 22.415/81 (Customs Code), 
Articles 772-776, AFIP 
General Resolution No. 2.193/07 Maximum 2% of 
the customs value  Outright imports for consumption 
which receive tax concessions for 
use, application or disposal.  Goods 
not included in the agreements negotiated within the LAIA 
framework Temporary imports.  Temporary admission for 
inward processing procedure.
c New capital goods for 
large projects.  Used production lines 
a Excluding products originating in the Pl urinational State of Bolivia and Chile. 
b Including products originating in the Pl urinational State of Bolivia and Chile. 
c Imports which may remain in the customs territory for a speci fied period for industrial processing and must be re-exported fo r 
consumption before that peri od expires (Decree No.1.330/04). 
Source:  Ministry of the Economy and Public Finances (2012), Tributos Vigentes en Argentina a Nivel Nacional , 
actualizado al 30 de junio .  Viewed at:  http://www.mecon.gov.ar/sip /dniaf/tributos_vigentes.pdf, AFIP online 
information:  ¿Qué es la Tasa de Estadística? .  Viewed at:  ht tp://www.afip.gob.ar/ 
genericos/guiavirtual/consul tas_detalle.aspx?id=11481129, LA IA online information:  Tasa de comprobación de 
destino .  Viewed at:  http://www.aladi.org/ nsfaladi/guiasimportacion.nsf/09267198f1324b 
64032574960062343c/71a4adaa56c60731032574b700487b4e?OpenD ocument, and information provided by the 
authorities. 
                                                      
43 AFIP General Resolution No. 2.193/07. 
44 Law No. 22.415/81 (Customs Code), Article 768, and AFIP Resolution No. 2.193/07, Annex I. 
45 Information provided by the authorities. Argentina WT/TPR/S/277 
 Page 63 
 
 
  47. An exceptional service charge is made if the customs import controls are carried out on 
non-working days or outside normal hours.46  The rates depend on the operations performed.47  The 
AFIP updated the rules on the application of the exceptional services charge in 2007 and 2009.48 
48. A charge may also be made for the storage of imported goods.49 
49. Moreover, the importer must pay a one-off fi xed charge of US$10 per import destination 
and/or operation, which is documented by means of the MARÍA Computer System (SIM).50 
(b) Value Added Tax (VAT) 
50. VAT is payable on imports, as well as on domestic  sales of goods and th e domestic supply of 
services.51  In the case of imports, VAT is levied on "t he normal price defined for the application of 
import duties" plus import taxes (tariffs and import charges).52  According to information provided by 
the authorities, the "normal price" is the custom s value pursuant to the Agreement on Implementation 
of Article VII of the GATT.  The tax base for calculating VAT on imports of services is the net price of the operation.
53 
51. The general rate of VAT is 21%.  Some products and services are taxed at 10.5% 
(reduced rate) or 27% (Table III.9).  The same ra tes of VAT are applied to domestic production and 
imports.54  During the review period the VAT rate was reduced to 10.5% on wheat flour55 and bread, 
bakers' wares and/or pastry-cooks ' products, and rusks and biscuits, made exclusively from wheat 
flour, not prepackaged for marketing.56  Bread was formerly exempt from VAT but has been taxed at 
a reduced rate since 2006.57  The list of capital goods taxed at  10.5% was also amended in 2007 
and 2009.58  The 27% rate is applied only to certain services, provided that the service is sold or 
supplied outside premises used exclusively for housing purposes or on vacant land and the buyer or 
user is a VAT-registered entity or opts for the simplified regime for small taxpayers.59 
Table III.9 
Other VAT rates  
Rate Product  
10.5%  Live bovine animals, sheep, camelids and goats, their meat and edib le offal, fresh, chilled or fro zen, that have not been subje cted 
to processes that involve true cooking or trea tment that turns them into a true preparation  
 Fruit, vegetables and garden pr oduce, fresh, chilled or frozen, that have not been  subjected to processes that involve true coo king 
or treatment that turns them into a true preparation  
 Honey, in bulk 
 Grains (cereals and oilseeds, excl. rice)  and pulses (beans, peas and lentils)  
 Wheat flour 
                                                      
46 Law No. 22.415/81 (Customs Code), Articles 773 and 774. 
47 For further information, see AFIP General Resolution No. 2.568/09. 
48 AFIP General Resolutions No. 665/99, No. 2.275/07 and No. 2.568/09. 
49 Law No. 22.415/81 (Customs Code), Articles 775 and 776. 
50 AFIP General Resolution No. 563/99. 
51 Decree No. 280/97 approving the harmonized text of the Law on Value Added Tax, Article 1. 
52 Decree No. 280/97, Article 25. 
53 Decree No. 280/97, Article 26. 
54 Decree No. 280/97, Article 28. 
55 Decree No. 280/97, Article 28. 
56 Law No. 26.151 of 25 October 2006, Article 2. 
57 Law No. 26.151 of 25 October 2006, Article 3. 
58 Decrees Nos. 509/07, Annex XII, and 820/07 and Law No. 26.539/2009, Article 3. 
59 Decree No. 280/97, Article 28. WT/TPR/S/277 Trade Policy Review 
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  Rate Product  
 Bread, cookies, bakers' wares and/or past ry-cooks' products, and rusks and biscuits, made exclusively from wheat flour, not 
prepackaged for marketing 
 Bovine leather, fresh or salted,  dried, limed, pickled or otherwise preserved,  but not tanned, parchment-dressed or further 
prepared 
 Works and services linked with the cultivation of fruit, vegeta bles, garden produce and cereals (preparation of the soil, sowin g, 
application of agricultural chemicals, harvesting) 
 Work done on the property of others intended for use as a dwe lling, excluding that done on pre-existing buildings that do not 
constitute work in progress and work done on on e's own property intended for use as a dwelling  
 Interest and commission on loans granted by domestic banking en tities or foreign banking entities that meet certain criteria 
 Specified capital goods 
 Newspapers, magazines and periodicals 
 Leasing of advertising space by MSME publishers 
 Domestic passenger, land, water or air transport services, ex cept taximeter and hired car serv ices, provided that the distance  
travelled does not exceed 100 km 
 Medical and paramedical health care services provided or c ontracted for by cooperatives, mutuals and prepayment medical 
systems 
 Services supplied to the state by labour cooperatives 
 Propane, butane and liquefied petroleum gas 
 Chemical fertilizers for agricultural use 
27% Provision of gas, water, electrici ty and telecommunications services 
Source : Decree No. 280/97, article 28. 
52. Certain products and services, domestic and im ported, are exempt from the payment of VAT, 
in particular, basic necessities such as wate r and milk and the resale of pharmaceuticals 
(Table III.10).60  Exempt services include certain financial, transport, electricity and 
telecommunication services.61  Moreover, there is no VAT on several categories of imports 
(Table III.10).62  Since 2002, when the national health emer gency was declared, imports for home use 
of certain products to be used for diagnostic pur poses and human health care have been exempt 
from VAT.63  Objects used for education, health, scien ce or technology imported for consumption by 
the State are exempt from VAT.64 
                                                      
60 Decree No. 280/97, Article 7. 
61 For further details, see Decree No. 280/97, Articles 3 and 7. 
62 Decree No. 280/97, Article 8. 
63 Laws No. 25.590/2002 and No. 26.729/2011. 
64 Decree No. 968/12. Argentina WT/TPR/S/277 
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  Table III.10 
Exemption from VAT 
Products (imported and domestic) 
Books, leaflets and similar printed materials Postage stamps, revenue stamps and the like 
Premium or capitalization stamps and policies Gold coin 
Coin Pharmaceuticals (resale) 
Ordinary natural water Liquid or powdered milk, whole or skimmed, without additives 
Aircraft for transporting passengers or freight Vessels purchased by the State 
Imports  
Outright importation of goods free of import duties  
Importation under a special procedurea 
Goods imported by religious institutions  
Goods imported by associations and non-profit civil entities exempt from income/p rofits tax, whose main objective is to provide  charitable 
medical services or carry out scientific or technological research 
Outright importation of samples 
Importation of goods donated to the State 
a Clearance of passengers' baggage and personal effects;  disabled persons;  immigrants;  Argentine scientists and engineers;  
Argentine foreign service personnel;  or diplom atic representatives accr edited to Argentina.  
Source:  Decree No. 280/97, Articles 7 and 8. 
(c) Other import charges 
Excise duties 
53. The legal basis for the application of excise duties ( impuestos internos ) is Law No. 24.674 
of 26 August 2006, the amendment thereto, Law No. 25.239 of 31 December 1999 and Decree No. 296/97.  Law No. 24.674 replaced Law No. 3.764, harmonized text of 1979, or the Law on Excise 
Duties, but left in force certain provisions of that Law (Table III.11).
65  Excise duties are applied to 
the sale and importation of goods and services;  imports under the special luggage regime are exempt.
66 
54. Excise duties are levied on 130% of the value resulting from adding to the customs value 
import taxes (customs duties and import charges) and the excise duty itself.67  Imports of cigarettes 
are taxed on the domestic retail price, including exci se duties and additional cigarette taxes, with the 
exception of VAT.68  Imported services are taxed on the amount invoiced for providing them.69  
Excise duties are levied only once during the marke ting process;  in the case of imports, they are 
levied during inward clearance.  However, lu xury goods are taxed at each stage of the 
marketing process.70 
                                                      
65 The Law on Excise Duties is Law No. 3.764 of 15 January 1899, text harmonized by Decree 
No. 2.682/79. 
66 Law No. 24.674, Article 9. 
67 Law No. 24.674, Article 7. 
68 Law No. 24.674, Article 15. 
69 Law No. 24.674, Article 30. 
70 Law No. 24.674, Articles 2 and 35, respectively. WT/TPR/S/277 Trade Policy Review 
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  Table III.11 
Excise duties, 2007 and 2012 
Product / service  Law No. Rate (%)a 
2007 2012 (July) 
Tobacco    
Cigarettes 24.674 60 60 
Cigars, cigarillos and other manuf actured tobacco  24.674 16 16 
Unmanufactured tobacco, stemmed, cut, loose, etc. 24.674 20 20 
Alcoholic beverages with more than 10º alcohol content, wine excluded  24.674 20 20 
Beer 24.674 8 8 
Non-alcoholic beverages and syrups, extracts a nd concentrates used in their preparation  24.674 8 8 
Non-alcoholic beverages prepared with fruit juice (minimum 10%) 24.674 4 4 
Syrups prepared with fruit juice (minimum 20%) 24.674 4 4 
Mineral water 24.674 4 4 
Champagne 24.674 12 12 
Diesel-engined motor vehicles and diesel engines  24.674 10 12.5 
Motor vehicles and engines  24.674 4-8 10 
Motorcycles  24.674 4-8 10 
Vessels for pleasure or sports  24.674 4-8 10 
Aircraft (sale price > Arg$15,000) 24.674 4-8 4-8 
Luxury goods 24.674 20 20 
Electrical domestic appliances and electri cal products in common use 3.764 17 17 
Cellular and satellite phone  services 24.674 4 4 
Insurance    
Companies established in Argentina 3.764 1 1 
Industrial accident insu rance  3.764 2.5 2.5 
Companies established abroad  3.764 23 23 
a Nominal rates, since the actual rates are the result of th e inclusion in the tax base of the excise duty itself. 
Source : Laws No. 3.764, harmonized text of 1979, No. 24. 674 of 26 August 1996 and No. 26.539 of 31 December 1999, 
Decrees No. 92/97, No. 687/98 and No. 1/12, Mini stry of the Economy and Public Finance (2012), Tributos 
Vigentes en la Arge ntina a Nivel Nacional , updated on 30 June.  Viewed 
at:  http://www.mecon.gov.ar/sip/ dniaf/tributos_vigentes.pdf, an d Sixto Fernández, R. (2009), Impuestos Internos 
en el Tercer Milenio:  Compendio , Ministry of the Economy and Public  Finance, April.  Viewed at:  
http://www.mecon.gov.ar/s ip/dniaf/imputhese_inter nos_tercer_milenio.pdf. 
55. The list of products and services subject to excise duty has not changed substantially 
since 2007, although in 2009 the list of domestic elec trical appliances and electrical products subject 
to these taxes was extended.71  Nor have there been any majo r changes in the rates applied 
(Table III.11).  In relation to the above, Article  14 of Law No. 24.674 authorizes the Executive to 
increase the rate by up to 25% or reduce it or resci nd it, if the economic situation so warrants and the 
competent Ministry favours such action.  Thus, in 2005, the excise duty on sparkling wines was suspended for the express purpose of improvi ng competitiveness and increasing investment.
72  F o r  
similar reasons, the excise duty on diesel-engined motor vehicles and diesel engines was suspended 
between 2001 and 2008.73  The duty was re-established in 2009, applied at a rate of 5% during the 
period 2009-201074 and increased to 12.5% in 2011.75  The rate of excise duty on motor vehicles, 
engines, and vessels for pleasure or s ports was increased to 10% as from 2008.76  The excise duties 
applied both to gasoil-fuelled land motor vehicles, their engines and diesel-engined chassis and diesel 
                                                      
71 Decree No. 1.522/94 and Law No. 26.539/09. 
72 Decrees No. 58/05, No. 248/08, No. 161/10 and No. 185/12. 
73 Decrees No. 848/01, No. 1.120/03, No. 1.655/04, No. 1.285/05, No. 1.963/06 and No. 175/07. 
74 Decrees No. 2.344/08 and No. 2.227/09. 
75 Decrees No. 38/11 and No. 1/12. 
76 Decrees No. 175/07, No. 2.344/08, No. 2.227/09, No. 38/11 and No. 1/12. Argentina WT/TPR/S/277 
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  engines and to motor vehicles, engines and motorcycles and vessels for pleasure or sports are 
collected starting from a minimum selling price (a mended several times during the review period) 
below which the products are free of tax.77 
56. In order to promote economic development in the province of Tierra del Fuego, Antarctica 
and the Islands of the South Atlantic, the excise duty rate for electronic products manufactured by 
local enterprises was established at 38.53 % of the general rate (17%) in 2009.78  Between July and the 
end of November 2009 the application of the tax was totally suspended.79  However, it was re-applied 
as of 2010. 
Other taxes 
57. Argentina also imposes other charges on the sale and importation of liquid fuels, natural gas, 
cigarettes and electric power (Table III.12).  From 2008, to offset "peaks in demand", imports of gasoil and diesel oil were exempted from the tax on liquid fuels and natural gas, as well as from the 
tax on gas oil and liquefied gas for automotive use.
80  Moreover, since 2010, under the Promotion 
Scheme for the Sustainable Production and Use of Bi ofuels, biofuels mixed with liquid fuels have 
been exempt from the tax on liquid fuels and natural gas.81 
58. Importers must pay income/profits tax when  they import goods outright, including imports 
into free zones or from free zones in to the national customs territory.82  The provisions and rates of 
application of the income/profits tax on imports were updated in 2007 (Table III.13).83  Exempt 
imports include outright re-impor ts and bovine animal imports.84 
Table III.12 
Other import taxes 
Tax (legal basis) Rate Tax base 
Tax on liquid fuels and natural gas 
(Law No. 23.966 of 20 August 1991, Title III, text harmonized in 1998)   
Liquid fuels   
Petrol ( nafta ), unleaded/leaded 62-70%.  Minimum 
amount 
Arg$0.5375/litrea Value defined for the application of import duties, plus all the 
taxes payable at or by reason of importation, excluding VAT, 
gas oil transfer tax, the tax cr eated by the tax on petrol and any 
other tax having as its taxable event the taxed operation itselfb Virgin petrol, virgin gasoline, solvent 62%  
Turpentine  62%.  Minimum amount 
Arg$0.5375/litrea 
Gas oil, diesel oil, kerosene 19%.  Minimum amount 
Arg$0.15/litrea 
Compressed natural gas 16% Retail sale price  
                                                      
77 Law No. 24.674 and Decrees No. 175/07, No. 2.344/08, No. 2.227/09, No. 38/11 and No. 1/12. 
78 Decree No. 252/09. 
79 Decrees No. 784/09, No. 1.600/09 and No. 1.162/09 and Law No. 26.539/09. 
80 Laws No. 26.337 of 28 D ecember 2007, No. 26.422 of 21 No vember 2008, No. 26.546 of 
27 November 2009 and No. 26.728 of 28 December 2011 and Decree No. 2.054/10. 
81 Law No. 26.093 of 15 May 2006 and SE Resolutions No. 7/10 and No. 554/2010. 
82 AFIP Resolution No. 2.281/07, Article 1. 
83 AFIP Resolution No. 2.281/07. 
84 AFIP Resolution No. 2.281/07, Article 3. WT/TPR/S/277 Trade Policy Review 
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  Tax (legal basis) Rate Tax base 
Tax on petrol and natural gas intended for 
compressed natural gas (CNG) (Law 
No. 26.181 of 20 December 2006)   
Petrol, unleaded/leaded  5%.  Minimum amount 
Arg$0.05/litrea, c Value defined for the application of import duties, plus all the 
taxes payable at or by reason of importation, excluding VAT, 
gas oil transfer tax, the tax cr eated by the tax on petrol and any 
other tax having as its taxable event the taxed operation itselfb Natural gas  9%.  Minimum amount 
Arg$0.05/m3a, c 
Tax on gas oil and liquefied gas for 
automotive use (Law No. 26.028 of 
6 May 2005, No. 26.325 of 26 December 2007 and No. 26.454 of 16 December 2008, Decrees No. 564/05 and No. 118/06) 22%
d Value defined for the applicati on of import duties, plus all the 
taxes payable at or by reason of importation, excluding VAT, 
gas oil transfer tax, the tax cr eated by the tax on petrol and any 
other tax having as its taxable event the taxed operation itselfb 
Surcharge on natural gas and liquefied 
petroleum gas (Decree No. 786/02)  7.5% Price of natural gas at point of entry into the transport system 
Tax on electric power (Law No. 24.065 of 
16 January 1992 and SE Resolution 
No. 1.872/05)  Arg$0.0054686/kWh Amount of tariffs paid by  buyers on the wholesale electricity 
market 
Additional emergency tax on cigarettes 
(Law No. 24.625 of 9 January 1996, 
Decree No. 345/06, Decree No. 90/08, 
AFIP Resolution No. 2.445/08) 7%e Retail sale price 
a The amount resulting from assessment of the tax may not be le ss than that which results from the application of the amounts 
per unit of measurement. 
b Information provided by the authorities. 
c The Executive may increase or reduce the rate by 20%. 
d 21% between December 2007 and December 2008. e 21% up to December 2007. 
Source : Ministry of the Economy and Public Finance (2012), Tributos Vigentes en la  Argentina a Nivel Nacional , updated 
on 30 June.  Viewed at:  http://www.m econ.gov.ar/sip/dniaf/tributos_vigentes.pdf, and Ministry of the Economy 
and Finance (various years), Modificación a la legislación Tributaria con efecto en la recaudación .  Viewed 
at:  http://www.mecon.gov.ar/s ip/basehome/legtrib.htm. 
Table III.13 
Income/profits tax on imports  
Taxable event Rate (%) Tax base 
Importers with an importers' data validation certificate (CVDI)a 3 Customs value + tariffs + 
import charges  Importers without a CVDI  6 
Importers with and without a CVDI as from September 2012 6  
Outright imports for the importer's own use and consumption  11 
Outright imports whose f.o.b. value is 95% less than the criterion value established by 
the DGA  
Importer's use and consumption 11 
Other outright imports 7 
a Importers listed in the Register of Importers and Exporters may request a CVDI in order to be excluded from the application o f 
income/profits tax rates. 
Source :  AFIP General Resolutions No. 2.281/07, No. 2.46 5/08 and No. 3.373/12 and AFIP online information, Certificado 
de Validación de Datos de Importadores .  Viewed at:  http://www.afip.g ov.ar/genericos/ guiaDeTramites/ 
categoria_list_detail. aspx?id_padre=521. 
59. The Executive may also apply a price equaliza tion tax on imports for consumption to avoid 
possible injury to domestic production and commercia l activities, to ensure reasonable prices for the 
national product on the domestic market, and/ or to safeguard the balance of payments.85  The price 
equalization tax is a specific amount equal to th e difference between a base price and a comparison 
                                                      
85 Law No. 22.415 (Customs Code), Article 673. Argentina WT/TPR/S/277 
 Page 69 
 
 
  price.86  The tax may be applied in addition to import duty, or as a maximum87 or a minimum88 of the 
import duty, or as a substitute for the latter (that is  to say, only the price equalization tax is paid).89  
Imports of cane or beet sugar and chemically pure sucr ose, in the solid state, are in principle subject to 
the price equalization tax.90  However, the authorities have pointed out that during the review period 
Argentina did not make use of the price equalization tax. 
(vi) Prohibitions, restrictions and import licences 
(a) Prohibitions 
60. The Argentine legislation allows prohibitions  to be imposed on imports for economic and 
non-economic reasons.  The reasons for imposi ng economic prohibitions include:  reducing 
unemployment;  implementing trade, monetary and fiscal policy;  and protecting productive activities 
and intellectual property rights.91  Non-economic prohibitions or restrictions are imposed to safeguard 
public health and morals and to protect the fauna , the environment and national security, as well as to 
fulfil commitments given under international agre ements, such as the 1987 Montreal Protocol to 
which Argentina is a signatory.92  Prohibitions may be absolute or relative, with the possibility of 
exceptions in favour of one or more persons.93 
61. The Executive is authorized to impose both non-economic and economic prohibitions;  
however, the latter must be temporary and can be  imposed only if the purpose of the prohibition 
cannot be achieved by imposing or increasing a ta x on the goods in question.  Where a relative 
economic prohibition is imposed, the excep tions must be established by a law.94 
62. Most of the prohibitions in force have been impo sed for reasons of public health or to protect 
the fauna and the environment (Table III.14). 
                                                      
86 The base price may consist of:  (a) the price paid or payable for the goods or, failing that, that for 
identical or like imported goods;  (b) the customs value of the goods imported for consumption;  (c) the current 
international market price of the goods;  (d) the price usually agreed for imports into the customs territory of 
identical or like goods from certain representative supp lier countries;  or (e) th e ex-factory price of the 
goods calculated from the cost of production (Art. 676 of the Customs Code).  The comparison price may 
consist of:  (a) the selling price on the domestic market of the customs territory of identical or like goods, 
domestic or foreign;  (b) the selling price on the domestic market of third countries;  (c) the current international 
market price of the goods;  (d) the customs value of the goods;  (e) the customs value of the goods plus the 
amounts determined by the regulations;  (f) the price usually agreed for imports into the customs territory of identical or like goods;  or (g) the ex-factory price of the good s calculated from the cost of production (Art. 677 
of the Customs Code). 
87 The amount of the price equalization tax is compared with that corresponding to the import duty and 
the lower amount is paid. 
88 The amount of the price equalization tax is compared with that corresponding to the import duty and 
the higher amount is paid. 
89 Customs Code, Article 678. 
90 Decree No. 797/92, ME Resolution No. 743/00 and Law No. 25.715/2003. 
91 Customs Code, Article 609. 
92 Customs Code, Article 610. 
93 Customs Code, Articles 611 and 612. 
94 Customs Code, Articles 631-633. WT/TPR/S/277 Trade Policy Review 
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  Table III.14 
Import prohibitions in force in 2007 and 2012  
Reason  Product In force 
Legal basis Institution 2007 2012 
Public health Asbestos fibres and products that contain 
them  X X Resolutions No. 845/00 and 
No. 823/01 Ministry of Health  
 Childcare articles and toys made of plastic or 
which children can put in their mouths, with a phthalates limit higher than that specified  X Resolutions No. 583/08 and 
No. 806/10 Ministry of Health 
 Narcotic drugs and psychotropic substances  X X Laws No. 17.818 of 
August 1968 and No. 19.303, of 28 October 1971 Resolutions No. 2.07/93, 
No. 3.945/96 and 
No. 2.608/97 National Executive (PEN).  
National Customs Administration 
 Coca leaves for habitual use or "coqueo" X X Decree No. 678/78 PEN 
 Mercury-column sphygmomanometers for 
measuring arterial tension, for use by the 
general public and health care and veterinary services  X Resolution No. 274/10 Ministry of Health  
 Polychlorobiphenyls (PCBs) and equipment 
containing PCBs X X Law No. 25.670 of 
19 November 2002 PEN  
 Electronic cigarette (electronic device for 
administering nicotine)  X Order No. 3.226/11 National Drugs, Food and 
Medical Technology Administration (ANMAT) 
 Cells and batteries with mercury, cadmium 
and lead limits higher than those specified X X Law No. 26.184 of 
26 December 2006 PEN 
 Medicines that contain strychnine or its salts X X Order No. 3.228/97 ANMAT 
 Medicines that contain nimesulide  X Order No. 4.430/09 ANMAT 
 Cosmetic products that contain lead acetate  X X Order No. 5.572/05 ANMAT 
 Cosmetic products that contain vitamin K1  X Order No. 5.428/11 ANMAT 
 Medical products made from raw materials 
or constituents originating in countries that 
pose an epidemiological risk in relation with bovine spongiform encephalopathy X X Orders No. 554/01, 
No. 1.678/96 and 
No. 5.802/05 ANMAT 
 Used articles of clothing  X Decree No. 2.112/10  PEN 
 Paints, lacquers and varnishes with a lead 
limit higher than that specified  X Resolutions No. 7/09 and 
No. 523/09 Ministry of Health  
 Feeding bottles for infants that contain 
bisphenol A   X Orders No. 1.207/12 and 
No. 2.269/12 ANMAT  
 Cleaning products containing formaldehyde  X X Order No. 256/06 ANMAT 
 Certain products, incl. food, and apparatus 
for veterinary use X X Decrees No. 583/67, 
No. 3.899/72 and No. 35/88.  Resolutions No. 248/95, 
No. 76/98, No. 60/01, 
No. 1.389/04, No. 31/05 and No. 84/07.  General 
Resolution No. 2.146/06 PEN.  Secretariat for 
Agriculture, Livestock, Fisheries and Food.  National 
Agriculture and Food Quality 
and Health Service (SENASA).  AFIP  
Wine products in bottles of a capacity exceeding 5 litres  X X Resolutions Nos. C.1/96 and 
C.22/02 (MERCOSUR Grape-Growing and Wine 
Production Regulations) National Grape-Growing and 
Wine Production Institute 
Protection of 
fauna and flora  Live specimens, products and byproducts of 
wild fauna and flora X X Law No. 22.421 of 
12 March 1981.  Decree 
No. 666/97.  Resolutions No. 53/91, No. 2.513/93, No. 443/96 and No. 2.165/97  PEN.  Secretariat for 
Agriculture, Livestock, 
Fisheries and Food.  National Customs Administration  
Live specimens, products and byproducts of wild fauna and flora   X Resolution No. 551/11  Secretariat for the 
Environment and Sustainable Development  
..  Private wireless telephony equipment 
operating at a frequency ≥ 1,880 MHz 
but ≤ 1,900 MHz  X X Resolution No. 1.994/99 Secretariat for 
Communications Argentina WT/TPR/S/277 
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  Reason  Product In force 
Legal basis Institution 2007 2012 
Environmental 
protection Fertilizers, pesticides and related products X X Law No. 22.289 of 
2 October 1980.  Decree No. 2.121/90.  Resolutions 
No. 1.030/92, No. 606/93, 
No. 356/94, No. 364/94, No. 513/98, No. 182/99, No. 627/99 and No. 750/00.  
General Resolution 
No. 2.146/06 PEN.  Secretariat for 
Agriculture, Livestock, Fisheries and Food.  AFIP.  
Secretariat for Health.  
Secretariat for Health and Social Action 
 Fertilizers, pesticides and related products  X Resolutions No. 456/09, 
No. 245/10, No. 264/11, 
No. 511/11 and No. 532/11 National Agriculture and Food 
Quality and Health Service.  
Ministry of Health 
 Toxic or hazardous residues, waste or scrap X X Resolutions No. 1.742/93, 
No. 209/01 and No. 437/01  National Customs 
Administration.  Ministry of 
Health.  Ministry of Labour, 
Employment and Training of Human Resources 
 Soil, alone or adhering to plants, of any 
provenance X X Resolution No. 234/95 Argentine Plant Health and 
Quality Institute  
 Incandescent lamps for residential use  X Law No. 26.473 of 
21 January 2009.  Decree No. 2.060/10 PEN 
 Used machinery, instruments, appliances and 
parts thereof and transport material X X Resolutions No. 909/94 and 
No. 166/07 Ministry of the Economy, 
Public Works and Services (MEOSP) 
 Used motorcycles and mopeds  X X Resolutions No. 790/92 and 
No. 104/08 MEOSP 
 Retreads and used tyres X X Laws No. 25.626 of 
9 August 2002 and No. 26.329 of 
26 December 2007 PEN 
 Used motor vehicles X X Decrees No. 110/99, 
No. 597/99, No. 99/01 and 
No. 1.187/04 PEN  
Sanitary and 
phytosanitary  Live bovine animals, sheep and goats from 
the United Kingdom and products thereof  X X General Resolution 
No. 2.146/06 AFIP 
Fish and vegetable products, fresh or frozen, 
from the Plurinational State of Bolivia  X X General Resolution 
No. 2.146/06 AFIP  
Citrus plants and/or their parts destined for 
the provinces of Jujuy, Salta, Tucumán and 
Catamarca X X General Resolution 
No. 2.146/06 AFIP  
Fresh fruit in bulk X X General Resolution 
No. 2.146/06 AFIP 
 Aleppo grass seed X X General Resolution 
No. 2.146/06 AFIP 
Raw cotton (not ginned)  X X Resolution No. 208/03 SENASA 
Pollen from plants of the family Rosaceae X X General Resolution 
No. 2.146/06 AFIP 
Lettuce, cabbage ( repollo, col ), endives, 
parsley, strawberries ( fresa, fresón, frutilla ), 
celery, chicory, watercress, spinach, fennel, 
broccoli, cauliflower, asparagus, basil  X X General Resolution 
No. 2.146/06 AFIP 
Vegetables, fresh or frozen, liable to spread 
cholera X X General Resolution 
No. 2.146/06 AFIP 
Plantain and banana plants and shoots X X Decree No. 83.732/36  PEN  
Maize plants X X Decree No. 83.732/36  PEN  
Suspended 
imports      
Animal health Animals and products of animal origin 
susceptible to the foot-and-mouth virus originating in or coming from Brazil (Estado de Río Grande do Sul) X X Resolutions No. 1.172/00 and 
No. 1.504/00 National Agriculture and Food 
Quality and Health Service  
 WT/TPR/S/277 Trade Policy Review 
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  Reason  Product In force 
Legal basis Institution 2007 2012 
Public health Blood products obtained from human 
placenta  X X Order No. 3.624/95 ANMAT 
Dietary supplements or complements X X Order No. 2.824/95 ANMAT 
.. Not available. 
Source:  LAIA online information, Consulta integrada:  Sistema de Informac iones de Comercio Exterior (SICOEX):  
Normas reguladoras de comercio exterio r:  Argentina:  Relevamiento realiz ado en base a la información recibida 
hasta el Boletín Oficial  No. 32.439 de 17 de julio de 2012 .  Viewed at:  http://nt5000. aladi.org/siiespanol/, and 
Servicios de Apoyo al Empresario:  Guías de Importación:  Argentina:  Importación prohibida .  Viewed 
at:  http://www.aladi.or g/nsfaladi/guiasimporta cion.nsf/09267198f1324b64032574960062343c/2ca6067c65438823
0325749e005fab39?OpenDocument, and information provided by the Argentine authorities. 
(b) Import licences 
63. Argentina has notified the WTO of the pro cedures for processing import licences for the 
period 2007-2011.95  Argentina has also notified the products that were subject to licensing during the 
years 2006-2011.96 
64. Import licences may be automatic or non-automati c.  Several ministries are empowered to 
designate, in decrees and resolutions, products subject to licensing.97  According to the information 
provided by the authorities, the only ministry author ized to issue import licences, both automatic and 
non-automatic, is the Ministry of the Economy and Public Finance (MEFP) and the implementing 
authority is the MEFP's Secretariat for Foreign Tr ade.  The Executive may not abolish import licences 
without the agreement of the legislative branch.98 
65. The automatic licences in use up to September 2012 were the prior automatic import licence 
(LAPI), administered by the DGA, a department of the AFIP, and the Sworn Declaration of Product Composition (DJCP), administered by the Secretariat for Foreign Trade.
99  The DJCP is processed 
manually and obtained by submitting an application to the Imports Directorate of the Undersecretariat 
for Foreign Trade and International Relations.100  According to the authorities, the LAPI is also 
processed manually and obtained by applying to th e Imports Directorate of the Undersecretariat for 
Foreign Trade and International Relations, a depa rtment of the Secretariat for Foreign Trade. 
66. The LAPI was abolished in September 2012.101  This type of licence was introduced in 1999 
and initially called the Information Form102 and later, also in 1999, the LAPI and was computerized 
                                                      
95 WTO document series G/LIC/N/3/ARG/- from 31 August 2007 to 24 April 2012. 
96 Automatic licences:  WTO document series 
G/LIC/N/2/ARG/4/Add.1-G/LIC/N/2/ARG/4/Add.1/Rev.1, from 19 January 2009 to 29 April 2009.  
Non-automatic licences:  WTO document series G/LIC/N/2/ARG/-, from 15 September 2006 to 4 April 2011. 
97 These ministries include:  the MIT, MI, MEP, MP  and the SICyPYME.  Some of these entities have 
been replaced as a result of the institutional reorganiza tion that took during the re view period (Chapter II). 
98 WTO document G/LIC/N/3/AR G/8 of 11 November 2011. 
99 MEOSP Resolution No. 622/95 (as amended), Resolution No. 26/96 of the Secretariat for Trade and 
Investment (adopting regulatory measures and rules of procedure for the application of the regime established 
by MEOSP Resolutions No. 622/95 and No. 39/96), MEOSP Resolution No. 763/96 (regulating the procedure 
to be applied for the clearance of goods for outright importation for consumption) and Decree No. 509/07. 
100 WTO document G/LIC/N/3/ARG/9 of 24 April 2012. 
101 MEFP Resolution No. 505/2012. 
102 Resolution of the former MEOSP No. 17/99. Argentina WT/TPR/S/277 
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  through the SIM.103  According to Argentina's notification to the WTO, the LAPI was used for the 
advance monitoring of imports, in order to analy se trends and adopt trade defence measures, where 
necessary, thereby avoiding delays that could ha ve harmed various sectors of the national economy.104 
67. The DJCP form is used for statistical and pre-release control purposes.  The DJCP makes it 
possible for the consumer to know the origin a nd provenance of imports entering the country.  
The regime, in force since 1995, is applied to imported fabrics, clothing, made-up goods and 
footwear.  Importers of these products must submit the DJCP before the goods are cleared;  the latter 
are inspected by the Imports Directorate of the Undersecretariat for Trade Policy and Management.105  
According to information provided by the authoritie s, the DJCP must be submitted to the Imports 
Directorate of the Undersecretariat for Foreign Tr ade and International Relations, in the Foreign 
Trade Secretariat.  In addition, the goods must b ear a label indicating the materials, the components 
and the origin.106 
68. According to Argentina's notification to the WTO, import licences, both automatic and 
non-automatic, apply to all countries of origin and provenance and do not limit either the quantity or the value of the imports;  neither are they used for administering quotas.  The purpose of the import 
licences administered by the Foreign Trade Secretaria t is to verify compliance with the requirements 
of the relevant legislation, as well as to assess the co nformity of the product with the safety standards, 
which apply to both domestic and fo reign products, and to protect th e right of the consumer to be 
informed of the origin and provenance and th e composition and quality of the imported goods.
107 
69. All importers must be listed in the Register of Importers of the Directorate-General of 
Customs and in the Integrated Foreign Trade Sy stem (SISCO).  Licence applications may be 
submitted on any working day prior to the date of cl earance.  There are no limitations with respect to 
the period of the year in which licence applicati ons can be submitted.  Th e relevant regulations 
determine the information that must appear in  import licence applications.  Automatic licences 
are granted in all cases, the only requirement bei ng the completion of the prescribed formalities.  
"Non-automatic" licences may be refused if the ordinary criteria are not met.  The authorities have 
pointed out that they are refused onl y if the applicant fails to meet the requirements laid down in any 
one of the regulations, and that the interested pa rty is always notified of the reason for refusal. 
70. The Secretariat for Foreign Trade examines a pplications for licences, both automatic and 
non-automatic.  According to Argentina's notifica tion, automatic licences are granted within a period 
of from two to a maximum of ten working days and non-automatic ones within a period of from ten to 
60 calendar days.  Automatic licences may be obtaine d more quickly if the goods are perishable or 
consist of critical inputs for some sector of domestic industry, or if the value or quantity of the product 
                                                      
103 Resolution of the former MEOSP No. 820/99. 
104 WTO document G/LIC/N/3/AR G/8 of 11 November 2011. 
105 Online information from the Fore ign Trade Secretariat, Dirección Nacional de Gestión Comercial 
Externa:  Dirección de Importaciones:  Li cencias de Importaci ón.  Viewed at:  
http://www.comercio.gov.ar/web/index.php?pag=93. 
106 MEOSP Resolutions No. 850/96 and the amendment thereto and No. 1.318/98 (updating the forms 
for the Sworn Declaration of Composition of Textile  and Footwear Products, approved by Resolution 
No. 850/96.  Amendment of Article 12 of the Resolution). 
107 WTO documents G/LIC/N/3/ARG/8 and G/LIC/N/3/ARG/9 of 11 November 2011 and 
24 April 2012, respectively. WT/TPR/S/277 Trade Policy Review 
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  is minimal in relation to total im ports of the product in question.108  The criterion of simultaneous 
examination of applications is used for processing all import licences.109 
71. When an importer obtains an import licence he is issued with a certificate which must be 
submitted together with the rest of the necessary doc umentation at the time of clearance of the goods.  
Licences are non-transferable and are delivered only to  the holders themselves or their authorized and 
duly accredited representatives or agents.  Licences may not be extended, but a new licence may be 
issued and the formalities completed as far in adva nce as the importer considers appropriate.  There 
are no penalties for the non-utilization of a licence.110  The authorities have pointed out that licences 
cannot be used partially. 
72. Since the last trade policy review non-automa tic import licences have been issued for:  
balls (CIP);  textile products (CIPT);  footwear parts (CIPC);  miscellaneous manufactured articles (CIMD);  metallurgical products (CIPM);  miscellaneous products (CIPV);  screws and related 
products (CITA);  auto parts and related pr oducts (CIAPA);  and motor vehicles (CIVA) 
(Table III.15).  These licences are used for monito ring trade flows, ensuring that products comply 
with accreditation requirements and promoting domestic production, as well as for follow-up and 
control, among other purposes. 
Table III.15 
Purpose and scope of licensing 
Type of licence Purpose Legal basis 
Automatic licences 
Prior Automatic Import 
Licence (LAPI)a Advance monitoring of 
imports  SSPGC Orders No. 9/03, No. 14/03, 7/ 04, No. 14/04, No. 26/04, No. 8/05, 
No. 9/05 and No. 15/05.  Decree No.509/07 (Annex XVII).  SSPGC Orders 
No. 8/07, No. 10/08 and No. 11/08.  MP Resolution No. 23/09.  MEP Resolution 
No. 16/08.  MEFP Resolution No. 505/12  
Sworn Declaration of 
Product Composition (DJCP)  Stipulate composition and 
origin of the product  MEOSP Resolutions No. 850/96 and No. 1.318/98.  Decree No. 509/07 
(Annex XVII) 
Non-automatic licences  
Footwear Import 
Certificate (CIC)  Evaluate changes in trade 
flows  MEP Resolution No. 486/05.  SICM Resolutions No. 736/99 and No. 508/99.  
SICPME Resolutions No. 43/07, No. 11/ 08 and No. 366/08.  MP Resolution 
No. 26/09.  MI Resolutions No. 1/09, No. 45/11 and No. 77/11.  SIC Resolution 
No. 52/11.  MEFP Resolution No. 304/ 12.  Decree No. 509/07 (Annex XVII)  
Toy Import Certificate 
(CIJ)  MEP Resolutions No. 485/05 and No. 217/07.  SICPME Resolution No. 11/08.  
MP Resolution No. 26/09.  MI Resolutions  No. 1/09, No. 45/11 and No. 77/11.  
SIC Resolution No. 52/11.  MEFP Resolution No. 304/12.  Decree No. 509/07 (Annex XVII)  
Bicycle Import Certificate 
(CIB)  Ensure user safety SICPME Resolutions No. 220/ 03 and No. 114/04.  Joint Orders SSI No. 1/04 and 
SSPGC No. 3/04, SSI No. 4/04 and SSPG C No. 5/04 and No. 11/05 and SSPGC 
No. 16/05 
Bicycle Tyre and Tube 
Import Certificate 
(CICCNB)  MEP Resolutions No. 694/06 and No. 102/07.  SICPME Resolutions No. 153/05, 
No. 7/05, No. 165/06, No. 249/07 and No. 11/08.  MEP Resolution No. 583/08.  
MP Resolutions No. 26/09 and No. 185/09.   MI Resolutions No. 1/09, No. 45/11 
and No. 77/11.  MIT Resolution No. 206/10.  SIC Resolution No. 52/11.  MEFP Resolution No. 304/12 
Tyre Import Certificate (CI No.)  SICPME Resolution No. 153/05.  MP Resolutions No. 26/09 and No. 139/09.  
MIT Resolution No. 29/10.  MI Resoluti ons No. 1/09, No. 256/10 and No. 45/11.  
SIC Resolutions No. 52/11 and No. 669/11.  MEFP Resolution No. 304/12 
                                                      
108 WTO document G/LIC/N/3/ARG/9 of 24 April 2012. 
109 WTO documents G/LIC/N/3/ARG/8 and G/LIC/N/3/ARG/9 of 11 November 2011 and 
24 April 2012, respectively, and info rmation provided by the authorities. 
110 WTO document LIC/N/3/ARG/9 of 24 April 2012. Argentina WT/TPR/S/277 
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  Type of licence Purpose Legal basis 
Motorcycle Import 
Certificate (CIM) Establish a pre-release 
verification mechanism 
for import follow-up and 
control purposes MEP Resolutions No. 689/06 and No. 336/07.  SICPME Resolutions No. 195/07 
and No. 11/08.  MP Resolution No. 26/09.   MI Resolutions No. 1/09, No. 45/11 
and No. 77/11.  SIC Resolutions No. 52711 and No. 496/11.  MEFP Resolution 
No. 304/12  
Textile Product Import 
Certificate (CIPT)  MEP Resolution No. 343/07.  SICPME Resolutions No. 43/07, No. 11/08, 
No. 76/08, No. 330/08, 61/09 and 123/09.  MP Resolutions No. 26/09, 
No. 61/09, No. 123/09 and No. 251/09.  SICPME Resolution No. 43/07.  MIT Resolution No. 13/09.  MI Resoluti ons No. 1/09, No. 45/11 and No. 77/11.  
SIC Resolutions No. 52/11 and No. 496/11.  MEFP Resolution No. 304/12 
Metallurgical Product 
Import Certificate (CIPM)  MEP Resolution No. 588/08.  MP Resolutions No. 26/09, No. 61/09, No. 121/09 
and No. 123/09.  MP Resolutions Nos. 165/09 and 251/09.  MI Resolutions No. 1/09, No. 45/11 and No. 77/11.  SIC Resolutions No. 52/11 and No. 669/11.  
MEFP Resolution No. 304/12 
Yarns and Fabric Import 
Certificate (CIHT)  MEP Resolution No. 589/08.  MP Resolutions No. 26/09, No. 251/09 and 
No. 337/09.  MIT Resolution No. 13/09.  MI Resolutions No. 1/09, No. 45711 
and No. 77/11.  SIC Resolutions No. 52/11 and No. 669/11.  MEPF Resolution 
No. 304/12 
Miscellaneous Product 
Import Certificate (CIPV)    MEP Resolutions No. 61/09, No. 121/09, No. 123/09, No. 139/09, No. 165/09, 
No. 251/09 and No. 360/09.  MP Resolution No. 251/09.  MIT Resolutions 
No. 13/09, No. 24/09 and No. 25/09.  MI  Resolutions No. 1/09, No. 45/11 and 
No. 77/11.  SIC Resolutions No. 52/11, No. 496/11 and No. 669/11.  MEFP 
Resolution No. 304/12 
Import Certificate for 
Screws and Related 
Products (CITA)  MEP Resolution No. 165/09.  MI Resolutions No. 1/09, No. 45/11 and 
No. 77/11.  SIC Resolutions No. 52/11 and No. 669/11.  MEFP Resolution 
No. 304/12 
Import Certificate for 
Auto Parts and Related 
Products (CIAPA)  MP Resolution No. 337/09.  MIT Reso lutions No. 13/09 and No. 24/09.  MI 
Resolutions No. 1/09, No. 45/11 and No. 77/11.  SIC Resolutions No. 52/11 and 
No. 669/11.  MEFP Resolution No. 304/12 
Motor Vehicle Import 
Certificate (CIVA)  MI Resolutions No. 45/11 and No. 77 /11.  SIC Resolutions No. 52/11 and 
No. 496/11.  MEFP Resolution No. 304/12  
Ball Import Certificate 
(CIP) Establish a pre-release 
verification mechanism 
for import follow-up and 
control purposes  MEP Resolution No. 217/07.  SICPME Resolutions No. 43/2007 and No. 11/08.  
MP Resolutions No. 11/08 and No. 26/ 09.  MI Resolutions No. 1/09 and 
No. 45/11.  SIC Resolution No. 52/11.  MEFP Resolution No. 304/12  
Footwear Parts Import 
Certificate (CIPC) Pre-release control of 
specific articles for evaluating any significant 
changes in trade flows 
detected MEP Resolution No. 61/07.  MP Resolutions No. 11/08 and No. 26/09.  
SICPME Resolution No. 11/08.  MI Resolutions No. 1/09, No. 45/11, No. 52/11 and No. 77/11.  SIC Resolution No. 52/11.  MEFP Resolution No. 304/12 
Miscellaneous Manufactured Articles Import Certificate (CIMD) MEP Resolution No. 47/07.  SICPME Resolution No. 11/08.  MP Resolution 
No. 26/09.  MI Resolutions No. 1/09, No. 45/11 and No. 77/11.  SIC Resolution 
No. 52/11.  MEFP Resolution No. 304/12 
Paper Import Certificate 
(CIP) Verifying compliance 
with accreditation 
requirements  SICM Resolution No. 653/99.  MEOSP Resolution No. 1.117/99.  
SICM Resolutions No. 798/99 and No. 119/02.   SICPME Resolution No. 11/08.  
SIC Resolutions No. 52/11 and No. 669/11.  MEFP Resolution No. 304/12  
Household Goods Import 
Certificate (CIAH) Stimulating domestic 
production for the purpose 
of improving productivity, stabilizing prices and 
ascertaining compliance 
with regional and international agreements MEP Resolution No. 444/04.  SICPME Regulatory Resolution No. 177/04.  
SICPME Resolutions No. 529/06, No. 177/04, No. 11/08, No. 181/08 and 
No. 329/08.  MP Resolutions No. 26/09, No. 61/09, No. 123/09 and No. 251/09.  MI Resolutions No. 1/09, No. 45/11 and No. 77/11.  SIC Resolutions No. 52/11 
and No. 496/11.  MEFP Resolution No. 304/12  
a Repealed by MEFP Resolution No. 505/2012. 
Source : WTO documents G/LIC/N/3/ARG/ 8 of 11 November 2011 and G/LIC/N/3/ARG/9 of 24 April 2012, and 
information provided by the Argentine authorities. 
73. The number of products subject to import li cences, both automatic and non-automatic, has 
increased since 2006 (Table III.16).  The use of no n-automatic licences has in creased above all for 
textile materials and manufactured textile products and for machinery and appliances.  Moreover, for 
some products in 2012 both automatic and non- automatic licences were required.  As 
of September 2012 the number of products subject to  automatic licences was s ubstantially reduced as WT/TPR/S/277 Trade Policy Review 
Page 76 
  
  a result of the abolition of the LAPI.  The DCJP applies to 338 tariff lines covering products such as 
fabrics, clothing and made-up goods classifi ed in HS Chapters 57, 61, 62 and 63. 
Table III.16 
Products subject to automatic and non-automatic im port licences by section of the HS07, 2006 and 2012 
(Number of lines per section) 
Section of the HS07 Automatic Non-automatic Products subject to 
automatic and 
non-automatic licences 
2006 2012 
2006 2012 2006 2012 
01.01- 
04.09a From 
04.09b 01.01- 
04.09 From 
04.09 
01  Live animals;  animal products 17 16 0 0 0 0 0 0 
02  Vegetable products 3 12 0 0 0 0 0 0 
03  Fats and oils 0 0 0 0 0 0 0 0 
04  Prepared foodstuffs, etc. 7 16 0 0 0 0 0 0 
05  Mineral products 2 2 0 0 0 0 0 0 
06  Products of the chemical or allied industries 15 92 0 0 6 0 1  
07  Plastics and rubber 26 62 0 2 14 1 5 0 
08  Hides and skins 17 26 0 0 10 0 10 0 
09  Wood and articles of wood 21 31 0 0 1 0 0 0 
10  Wood pulp, paper, etc. 131 156 0 0 35 0 31 0 
11  Textiles and textile article s 752 793 338 0 238 0 210 114 
12  Footwear and headgear 6 24 0 29 34 0 2 0 
13 Articles of stone 4 38 0 0 21 0 16 0 
14  Precious stones, etc. 0 4 0 0 0 0 0 0 
15  Base metals and articles of ba se metal 302 384 0 0 34 0 27 0 
16 Machinery and appliances 194 301 0 3 126 3 45 0 
17  Transport equipment 14 24 0 6 30 3 10 0 
18 Precision instruments 10 68 0 0 3 0 2 0 
19 Arms and ammunition 0 7 0 0 0 0 0 0 
20  Miscellaneous manufactured articles  28 106 0 18 54 1 34 0 
21 Works of art, etc. 0 6 0 0 0 0 0 0 
 Total number of licences 1,549 2.168 338 58 606 8 393 114 
a Includes two kinds of automatic licences, LAPI and DJCP. 
b Includes only the DJCP since the LAPI was abolished by MEFP Resolution No. 505/2012. 
Source : WTO Secretariat, based on data collected by the Secretariat.  Original data confirmed by the Argentine authorities. 
(vii) Other import-related measures 
74. One of the premises of the Industrial Strategi c Plan 2020 is that the sustainability of the 
economy largely depends on keeping the balance of trade in equilibrium in order to reduce the 
dependence on external debt and prevent a balance of payments crisis.  It is considered necessary to 
promote the growth of the value chains with a si gnificant impact on the accounts of the external sector 
and the exporting industries.  The Plan is aimed at replacing imports with domestic production and, 
where possible, integrating the Argentine econom y more closely into the external market.111 
75. In keeping with the Plan, various press releases from the Ministry of Industry appear to show 
that private companies have undertaken to level their trade balance in 2012.112  For example, 
                                                      
111 Ministry of Industry (2011). 
112 Ministry of Industry, Press Releases, Subaru acordó con el gobierno su plan para equilibrar su 
balanza comercial y alcanzar superávit en 2012 , 29 August 2011.  Viewed 
at:  http://www.industria.gob.ar/?p=8918;  Giorgi recibió a directivos de Ford quienes se comprometieron a Argentina WT/TPR/S/277 
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  according to these releases, automotiv e companies have on several occasions offset their imports with 
exports on a one-to-one basis or replaced them with domestic production.  Automotive imports have 
been offset by exporting products unrelated to the industry, such as wine, biodiesel and other food 
products.113  However, the Secretariat understands that there is no legislation governing practices of 
this kind;  it appears that the authorities are holding meetings with manufacturers in various sectors to 
analyse the import substitution process.  In this co nnection, in the case of agricultural machinery, 
another official press release points out that "more than half of the sector's domestic market is being supplied with machinery made in the country, … the Government will continue requiring companies 
to incorporate more parts and components…"
114, while yet another says that "under the import 
substitution commitment, … concessions for produci ng agricultural machinery in Argentina will be 
extended".115 
76. Several WTO Members have initiated consulta tions with Argentina under the Dispute 
Settlement Understanding in relation to "certain me asures imposed by Argentina on the importation of 
goods into Argentina".116 
(viii) Contingency measures 
(a) Anti-dumping and countervailing measures 
77. The legal framework relating to contingenc y measures in Argentina has undergone some 
changes since the last Review.  The legal fra mework is mainly based on Law No. 24.425 
of 5 January 1995 (adopting the Uruguay Round Agre ements), Decree No. 766/1994 (creating the 
National Commission on Foreign Trade), Decree No . 1.393/2008 of 2 September 2008 (containing the 
procedural regulations), Decree No . 1.219 of 2006 (containing the pro cedure applicable to non-market 
economy and transition countries) and other resoluti ons and amendments.  Moreover, the procedures 
relating to dumping, subsidies and countervailing duties are also governed by the National Law on 
Administrative Procedures No. 19.549 of 27 April 1972 and the Administrative Procedures 
Regulations, Decree No. 1.759/72 T.O. 1991, insofar as they do not conflict with the principles that 
govern the specific subject-matter. 
78. Decree No. 1.393/2008 repealed Decree No. 1.326/98 and regulates investigations and 
reviews of existing measures initiated as a consequence of applications filed since the date of entry 
into force, 24 September 2008.117  Investigations and reviews of measures in force initiated by 
applications filed under Decree No. 1.326/98 were gove rned by that Decree until it was repealed.  
                                                                                                                                                                     
exportar más y a integrar más piezas nacionales, 27 April 2012 .  Viewed 
at:  http://www.industria.gob.ar/?p=12331. 
113 Ministry of Industry, Press Releases, BMW acordó con el Government un plan para equilibrar su 
balanza comercial en 2012 , 13 October 2011.  Viewed at:  http://www.industria.gob.ar/?p=9487 and Giorgi 
recibió a directivos de Ford quienes se comprometieron a exportar más y a integrar más piezas nacionales , 
27 April 2012.  Viewed at:  http://www.industria.gob.ar/?p=12331. 
114 Ministry of Industry, Press Release, Giorgi:  Más de la mitad del mercado interno de maquinaria 
agrícola ya se cubre con producción nacional y buscamos más integración de piezas locales , 2 February 2012.  
Viewed at:  http://www.indu stria.gob.ar/?p=11373. 
115 Ministry of Industry, Press Release, Bajo el compromiso de sustituir importaciones, Giorgi ratificó 
que se prorrogarán beneficios para producir maquinaria agrícola en la Argentina , 20 November 2012.  Viewed 
at:  http://www.industria.gob.ar/?p=15488. 
116 WTO documents WT/DS438/1, WT/DS444/1, WT/DS445/1 and WT/DS446/1. 
117 Decree No. 1.393/2008 was notified to the WTO in September 2008.  WTO document 
G/ADP/N/1/ARG/1/Suppl.9, G/SCM/N/1/ARG/1/Suppl.8 of 22 September 2008. WT/TPR/S/277 Trade Policy Review 
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  Decree No. 1.393/2008 also rep ealed Decree No. 1.088/2001, wh ich introduced the possibility 
of adopting retroactive definitive anti-dumping duties. 
79. Argentina has informed the WTO of its le gislation for implementing aspects of the 
WTO provisions118 and has notified the WTO that the authority competent for the initiation of 
anti-dumping and countervailing inv estigations is the Secretariat for Foreign Trade (SCEX).119  
The Unfair Competition Directorate (DCD) c onducts reviews and presents the corresponding 
technical reports in dumping and subsidy cases.  Th is Directorate comes under the National Foreign 
Trade Management Directorate (DNGCE).120  The authority competent for injury analysis and 
determination and causal link is the Nati onal Commission on Foreign Trade (CNCE).121  On the basis 
of the DCD's technical reports and the injury assessments of the National Commission on Foreign 
Trade of the Undersecretariat for Foreign Trade and International Relations (S SCEyRI), which is part 
of the Secretariat for Foreign Trade of the Ministry of the Economy and Public  Finance (MEFP), 
a recommendation is made to the Secretariat for Foreign Trade, which then adopts a petition with 
respect to the investigation.  During the revi ew period, Argentina regul arly submitted semi-annual 
reports to the Committee on Anti-dumping Practices and the Committee on Subsidies and 
Countervailing Measures, describing acti ons taken under the two Agreements.122 
80. Investigations are initiated at the request of the domestic industry or ex officio.  Once the 
application has been received, the SCEX forwar ds it to the SSCEyRI and the CNCE, within two 
working days with no possibility of extension.  Th e CNCE and the SSCEyRI have five days to draw 
attention to any errors or omissions so that the petitioner can correct any shortcomings in the 
application.  The CNCE must inform the SSCEyRI of the existence of a like domestic product and of 
the representativeness of the applicant within a peri od of ten days.  The SSCEyRI informs the CNCE 
and the petitioner within two worki ng days following the acceptance of the application, after which it 
has ten days to examine the evidence of dumping or subsidy and communicate its conclusions to the 
CNCE.  The latter has ten days in which to presen t the SCEX with the determination concerning 
injury to the domestic industry and a causal link between the injury and the dumping or subsidy, with 
a copy to the SSCEyRI, which must let the SCEX  have its recommendation concerning the initiation 
of an investigation within three working days.  Th e SCEX must decide whether or not to initiate an 
investigation within the following five days.  The initiating resolution is published in the Official 
Journal. 
81. Decree No. 1.393/2008 states that at the request of the interested parties the CNCE and the 
SSCEyRI will provide a specialized information servi ce, the functions of which include:  cooperation 
in seeking the information required to determine the formal criteria established by law for the 
initiation of an investigation;  providing the inter ested parties with guidance in completing the forms 
to be submitted;  and facilitating the access of ente rprises to such data on the domestic market of the 
                                                      
118 WTO documents G/ADP/N/1/ARG/1 and G/SCM/N/1/ARG/1 of 12 June 1995 and 
G/ADP/N/1/ARG/1/Suppl.1-9 and G/SCM/N/1/ARG/1/Suppl.1-8 of 19 March 1996-22 September 2008. 
119 In December 2011 the Undersecretariat becam e the Undersecretariat for Foreign Trade and 
International Relations (SSCEyRI), the Secretariat beca me the Secretariat for Foreign Trade (SCEX) and the 
Ministry became the Ministry of the Economy and Public Finance (MEFP) (Decree No. 2.085/2011). 
120 The DNGCE is a department of the Undersecretariat for Foreign Trade and International Relations 
(SSCEyRI), within the Secretariat for Foreign Trade of  the Ministry of the Economy and Public Finance. 
121 WTO document G/ADP/N/14/Add.33 and G/SCM/N/18/Add.33 of 17 April 2012.  The CNCE 
consists of a Board of Directors composed of a Chairm an and four board members who are appointed for four 
years and can be removed from office only on serious grounds.  Online information from the CNCE.  Viewed 
at:  www.cnce.gov.ar/Instituciones/pw_institucional_estructura.php. 
122 WTO documents in the series G/ADP/N and G/SCM/N. Argentina WT/TPR/S/277 
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  country of origin or exportation as may be requi red for the determination of normal value by the 
economic and commercial sections of the Minist ry of External Relations and Worship. 
82. Within ten days of initiation, the CNCE and the SSCEyRI send out questionnaires to the 
producers, exporters and importers;  these questionnai res must be returned within 30 days of being 
received.123  On the basis of the replies to these qu estionnaires and other available evidence, the 
SSCEyRI prepares a preliminary dumping or subsidy report, within 100 days of initiation, while the 
CNCE makes a preliminary injury and causal link determination, for which it has 110 days from initiation.  The SSCEyRI has to submit these prelimin ary determinations to the Secretary for Industry 
and Trade within five days.  The SCEX makes a recommendation to the MEFP concerning the 
imposition of provisional measures, provided it co nsiders them necessary to prevent injury being 
caused during the investigation, in the light of ot her circumstances relating to general foreign trade 
policy and the public interest.  Provisional measure s may be applied for a maximum period of four 
months, which may be extended in certain circumstan ces.  The authorities have also pointed out that 
the Secretariat for Foreign Trade may terminate the i nvestigation at any stage if it is informed by the 
SSCyRI or the CNCE that any of the criteria set out  in Article 5.8 of the Anti-Dumping Agreement or 
Article 11.9 of the Agreement on Subsidies a nd Countervailing Measures have been verified. 
83. In the next step, both the SSCEyRI and the CNCE must arrive at a final determination, of 
dumping or subsidy in the case of the SSCEyRI or injury and its causal link with the dumping or 
subsidy in the case of the CNCE.  This determina tion must be made within 220 days of the initiation 
of the investigation in the case of the SSCEyRI, and within 250 days in the case of the CNCE.  
The SSCEyRI submits its recommendations to the S ecretary for Foreign Trade with respect to the 
anti-dumping or countervailing duties to be applied, for referral of the question for consideration by 
the MEFP, in the light of other circumstances pertai ning to general foreign trade policy and the public 
interest.
124  The investigation must normally be completed within ten months of initiation.  In special 
circumstances this period may be extended, pr ovided the maximum periods laid down in the 
Anti-Dumping Agreement are not exceeded. 
84. If the SSCEyRI determines the existence of dumping or subsidy and the CNCE determines 
the existence of injury to the domestic industry and a causal link between the two, the MEFP may apply anti-dumping or countervailing duties.  The measures may have a maximum term of five years 
and may be reviewed ex officio or, provided that two years have passed since they were applied, at 
the request of the interested party.  The definitive measures may be made retroactive for up to 90 days 
from the date of application of the provisional measu res, but not beyond the date of initiation of the 
investigation.
125  All resolutions closing the investigation, whether or not anti-dumping or 
countervailing measures are adopted, are published in the Official Journal and communicated to all 
interested parties. 
85. Investigations may be suspended or terminat ed without measures being imposed if voluntary 
price undertakings offered by exporters or by the government of the exporting country under 
investigation are accepted.  Article 34 of Decree No. 1.393/2008 determines the conditions applicable 
to these undertakings.  The offer of an undertakin g must be submitted, after a positive preliminary 
determination of dumping or subsid y, injury and causal link, to the SSCEyRI, which must forward 
                                                      
123 Online information from the CNCE:  Dumping y Subvenciones .  Viewed 
at:  http://www.cnce.gov.ar/Procedimie ntos/pw_procedimientos_pri.html. 
124 The SSPGC must also take thes e factors into account with respect to its recommendation regarding 
the agreement of an undertaking. 
125 This is an amendment introduced by Decree No.1.393/2008, since Decree No.1.326/98 provided for 
investigations to end within one year of their being initiated. WT/TPR/S/277 Trade Policy Review 
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  a copy to the CNCE within two working days.  If necessary, the SSCEyRI and the CNCE may request 
the clarifications they consider relevant within five  days of receiving the undertaking, with a period of 
ten days allowed for responding to the request.  The SSCEyRI and the CNCE have 30 days from the 
expiry of this period to produce reports on the aspec ts for which they are respectively responsible.  
Once the SSCEyRI has received the Commission's report,  it will, within five working days, submit its 
report on the undertaking offered to the SCEX, in the light of other circumstances pertaining to 
general foreign trade policy and the public inter est.  The SCEX has ten days from receipt of the 
above-mentioned report to decide whether or not to recommend the acceptance of the undertaking and 
to forward its conclusions to the MEFP for action within 15 days.  The accep tance of an undertaking 
offered by an exporter is not mandatory.  The SSC EyRI is charged with monitoring compliance with 
price undertakings that have been accepted and ma y require exporters to pr ovide information relating 
to compliance at the intervals specified in the instrument of acceptance.  In the event of 
non-compliance with an undertaking, the MEFP will order the immediate application of provisional 
measures on the basis of the best information available. 
86. Anti-dumping and countervailing duties, whet her provisional or definitive, may be 
ad valorem  or specific, or "minimum f.o.b. export va lues" established by the MEFP and are always set 
prospectively.  Provisional measures may also take  the form of a guarantee.  The anti-dumping duty 
may not exceed the dumping margin.  The amount of countervailing duties may not exceed the amount of the subsidy.  Such duties should remain in force only for as long as is necessary to offset 
the dumping or subsidies but may not last longer than five years from their imposition or last review. 
87. Resolutions imposing duties may be reviewed for changed circumstances, either ex officio or, 
provided that two years have elapsed since the establis hment of the measure or the last review, at the 
request of the interested party.  These new peri ods were laid down by Decree No. 1.393/2008, since 
under the previous legislation the period was one year.  The review may address the need for continued imposition of the duty to offset dumping or subsidization or the possibility that the injury 
would continue or recur were the duty to be removed or varied or both.  If as a result of the review it 
is determined that the anti-dumping or counter vailing duty is no longer warranted, it will be 
suspended.  The review should norma lly be concluded within eight months  of the date of its initiation. 
88. The anti-dumping or countervailing duty or pri ce undertaking expiry review will address both 
dumping or subsidization and injury, and determine whet her expiry of the duty would be likely to lead 
to continuation or recurrence of the injury and the dumping or subsidization.  The duty may remain in 
force pending the outcome of the review.  A request for review of an anti-dumping or countervailing 
duty owing to the expiry of its period of validity may be submitted by or on behalf of the domestic 
industry, no later than three months prior to the end of the period of imposition of the anti-dumping or 
countervailing duty whose termina tion it is wished to avoid.
126  A review may also be initiated 
ex officio and must also be concluded within eight months of the date of its initiation.  When initiating 
an expiry review, the SSCEyRI may also decide co ncomitantly to carry out a changed circumstances 
review.  In the period between 2006 and June 2012 a total of 37 expiry reviews were carried out.  
Out of these reviews, 25 concluded with the conti nuation of the measure while two found that it was 
no longer necessary to maintain the measure.  In ad dition, ten of these reviews were still ongoing in 
October 2012.  Moreover, between 2006 and June 2012 a total of eight changed circumstances 
reviews were carried out, of whic h two ended in the continuation of the measure and two in the 
modification of the measure, while in one case the me asure was not continued;  in October 2012 three 
reviews had not yet been completed. 
                                                      
126 Decree No. 1.393/2008 introduced a change in the period since under Decree No. 1.326/1998, it was 
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  89. Chapter IX of Decree No. 1.393/2008, like  its predecessor, contains provisions on 
circumvention, understood to mean the exportation to Argentina of parts and/or components of the 
product under investigation, assembled to produce a like product, or the exportation of a like product, 
produced by the assembly of parts and/or components of the product under investigation or by some 
other operation effected in a third country, or any other practice which tends to undermine the 
remedial effects of the measure applied.  The determination of the existence of circumvention 
practices may be made at the request of the affected  party, ex officio or at the suggestion of the 
SSCEyRI and/or the CNCE, on the basis of the main  elements of information put together in the 
investigation or review concerning the measure be ing circumvented.  These institutions must submit 
their conclusions to the SCEX within 120 days of  acceptance of the request.  Within ten days of 
receiving the reports the SCEX must submit its conclu sions to the Ministry, which will deal with them 
within the following 20 days.  During the review  period two circumventi on investigations were 
carried out;  of these, one ended in the imposition of a measure while in the other no measure was 
imposed. 
90. According to the WTO database, between the establishment of the WTO in 1995 and the end 
of 2011, Argentina applied 180 anti-dumping measures.  Argentina ranks fourth among 
WTO Members with respect to the use of these measures.127  It also accepted 38 price undertakings.  
Between 2007 and 2011, Argentina applied 52 anti-dumping measures and accepted ten price 
undertakings.  At the same time, the use of count ervailing duties has been very limited;  since the 
creation of the WTO, it has only applied four meas ures, all before 2000.  During the review period no 
new countervailing measure was applied nor w as any investigation initiated (Table III.17). 
Table III.17 
Anti-dumping and countervailing measures, 2006-2012  
 
2006 2007 2008 2009 2010 2011 2012 
(June) 
Anti-dumping         
Initiations 11 8 19 28 14 7 7 
Definitive anti-dumping measures im posed  5  18 6 15 15 8 5 
Countervailing         
Initiations 0 0 0 0 0 0 0 
Definitive countervailing measur es imposed  0 0 0 0 0 0 0 
Source : WTO Secretariat and CNCE. 
91. According to information provided by the CN CE, in November 2012 there were 85 definitive 
anti-dumping measures in force and one provisional  measure (Table AIII.1).  The measures were 
being applied to a total of 25 trading partners, ma inly China (36) and Brazil (9).  Most anti-dumping 
duties have been applied to steel industry products , followed by equipment parts and, in third place, 
a wide range of goods including household electrical appliances. 
92. In the case of 33 of the 85 measures in force in November 2012, the anti-dumping duties took 
the form of "minimum f.o.b. export values" (Table AIII.1).  If the imports from the country subject to 
anti-dumping or countervailing duties are less than the "minimum f.o.b. export value", the importer is 
obliged to pay an anti-dumping duty equivalent to th e difference between that value and the declared 
f.o.b. value of the exports. 
                                                      
127 WTO online information, "Anti-dumping measures:  Anti-dumping measures, by reporting Member 
01/01/1995-31/12/2011".  Viewed at:  http://www .wto.org/english/tratop_e/adp_e/adp_e.htm. WT/TPR/S/277 Trade Policy Review 
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  (b) Safeguard measures 
93. There has been no change in the general lega l or institutional framework on safeguards.  
The general legal framework consists of the WTO Agreements, adopted by Law No. 24.425 of 1994, 
and safeguard regulations (Decree No. 1.059 of  24 September 1996).  Argentina has notified 
the WTO of its legislation, which Members reviewed in 1996-1997.128 
94. During the review period, Argentina initiated a single safeguards investigation, which gave 
rise to the imposition of definitive safeguard measures (Table III.18).129  These measures expired in 
May 2010, and in August 2012 Argentina was not applying any safeguard measure. 
Table III.18 
Safeguard investigations and measures notified to the WTO, 2006-June 2012 
Product Origin of imports under 
investigation Decision Relevan t notifications to the WTO 
Compact 
discs, 
recordable 
(CD-R) All origins, except Mexico, 
People's Democratic Republic 
of Korea, Indonesia, Republic 
of Korea, Pakistan, Singapore, Philippines and Panama Specific duties for 3 years:  G/SG/N/8/ARG/5, 
G/SG/N/10/ARG/5, 
G/SG/N/11/ARG/5 of 26 April 2007, 
G/SG/N/8/ARG/5/Suppl.1, G/SG/N/10/ARG/5/Suppl.1, 
G/SG/N/11/ARG/5/Suppl.1 of 
28 June 2007 Year 1, from 30.5.2007 
to 29.5.2008:  US$0.13 per unit 
Year 2, from 30.5.2008 
to 29.5.2009:  US$0.11 per unit 
Year 3, from 30.5.2009 
to 29.5.2010:  US$0.08 per unit 
Source : WTO Secretariat. 
95. The MEFP is the implementing authority for saf eguard measures.  Applications for such 
measures must be filed with the SCEX together with  an adjustment plan for the domestic industry in 
question.  The SCEX refers the matter to the SSC EyRI and the CNCE, which have 50 days in which 
to issue two separate reports on whether or not ther e have been increased imports of the product at 
issue that have caused or are threatening to cause serious injury to the domestic industry. 
96. The SCEX has 20 days to decide whether it woul d be appropriate to initiate an investigation 
on the basis of these reports and public interest and general economic policy consid erations.  If it is so 
decided, the decision is published in the Official J ournal.  A safeguard investigation may not generally 
last longer than nine months from the date of its in itiation.  In exceptional circumstances, this period 
may be extended by a maximum of two months.  If provisional measures are applied, the investigation 
may not take more than 200 days. 
97. Provisional safeguard measures may only take th e form of an increase in import duties above 
the existing level.  Definitive safeguard measures ma y take the form of an increase in import duty, 
a quantitative restriction, or any other measure avai lable to the implementing authority.  The duration 
of a definitive safeguard measure is limited to the pe riod necessary to prevent or  remedy any injury or 
threat of injury and to facilitate the adjustment of  the domestic industry affected.  The period may not 
exceed four years, including the time during which an y provisional measure was applied.  The initial 
period may be extended if this is deemed necessary to prevent or remedy injury or threat of injury and 
there is sufficient evidence to show that the domestic industry is carrying out the proposed 
adjustment.  The total period of application of a safeguard measure, including the application of 
a provisional measure and any extension thereof, may not generally exceed eight years.  Decisions to 
                                                      
128 WTO documents G/SG/N/1/ARG/3 of 13 January 1997, G/SG/Q1/ARG/4 of 23 December 1996 
and G/SG/Q1/ARG/9 of 20 August 1997. 
129 WTO document G/SG/N/8/ARG/5, G/SG/N/10/AR G/5, G/SG/N/11/ARG/5 of 26 April 2007. Argentina WT/TPR/S/277 
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  impose provisional and definitive measures are publishe d in the Official Journal.  Decree No. 1.059 
also contains provisions on the review of measures and the monitoring of the adjustment plan. 
(ix) Technical regulations and standards 
98. The WTO Agreement on Technical Barriers to Trade (TBT), incorporated in the national 
legislation by law, provides the general framework  for adopting technical regulations in Argentina.130  
Decree No. 1.474/94, which created the National Standa rds, Quality and Certification System, and its 
regulations are still in force.131 
99. The National Standards, Quality and Certificati on System offers reliable instruments at local 
and international level for those enterprises which,  of their own accord, wish to certify their quality 
systems, products, services and processes through a mechanism involving standardization, 
accreditation and certification organizations constitute d in accordance with the international standards 
in force.  Compliance with the standards derived from the System is voluntary. 
100. The National Standards, Quality and Certifica tion System is structured around a National 
Standards, Quality and Certification Council, co mposed of representatives of various National 
Government offices convened by the implementing authority in the MEFP.  This body has the 
assistance of an Advisory Committee that includ es representatives of all the non-governmental sectors 
involved.  Immediately below this policy decisi on-making level are the two operational agencies 
responsible for managing the entire system:  the Argentine Standards and Certification Institute 
(IRAM) and the Argentine Accreditation Agency (OAA) .  IRAM is responsible for centralizing the 
study and approval of technical standards, and th e OAA is in charge of the accreditation of 
certification bodies, testing and calibration laborat ories, and auditors, for which it must follow 
assessment criteria based on those recomme nded in the corresponding ISO/IEC guides. 
101. Punto Focal Argentina , under the National Directorate of Domestic Trade, is the national 
enquiry point for the WTO Agreement on Technical Barriers to Trade and is the contact point for notifying the WTO.
132 
(a) Technical regulations 
102. Various ministries and agencies are responsib le for establishing technical regulations.  
Thus, the following bodies may draft such regulations:  the Secretariat for the Environment and Sustainable Development of the Office of the Ch ief of Cabinet of the National Government, the 
executive branch, the National Institute of Industria l Technology (INTI) of the Directorate-General of 
Domestic Trade, the National Grape-Growing an d Wine Production Institute (INV), SENASA, the 
National Food Commission (CONAL), and the National Drugs, Food and Medical Technology 
Administration (ANMAT), among others. 
103. There is no central mechanism for publishing th ese drafts, but they are usually disseminated 
through the websites of the bodies adopting the techni cal regulations.  In all cases a period of 60 days 
is allowed for submitting comments.  Argentina's notifications to the WTO are published on the Punto 
Focal website
133 and are also distributed through a subscription service or on request.  Comments are 
                                                      
130 Law No. 24.425 of  7 December 1994. 
131 Resolutions No. 90/95 and No. 330/99. 
132 Online information from the National Enquiry Point for the Agreement on Technical Barriers to 
Trade.  Viewed at:  h ttp://www.puntofocal.gov.ar. 
133 Punto Focal  online information.  Viewed at:  http://www.puntofocal.gov.ar. WT/TPR/S/277 Trade Policy Review 
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  generally discussed among the focal points of WTO Members, with intervention by the body with 
jurisdiction over the matter in question.  The issu ing body is responsible for adoption and entry into 
force of the measure.  Once adopted, the measure is published in the Official Journal. 
104. Technical regulations in Argentina are based on MERCOSUR standards and the standards 
and recommendations of various inte rnational organizations, includi ng the International Organization 
for Standardization (ISO), the Pan American Co mmission on Technical Standards (COPANT), the 
Codex Alimentarius Commission, the International Organization of Legal Me trology (OIML), and the 
International Electrotechnical Commission (IEC).134 
105. Technical regulations are amended or abolis hed on the basis of technological changes or 
international standards. 
106. Between January 2007 and August 2012, Argentina made 172 notifications to 
the WTO Committee on Technical Barrie rs to Trade.  Out of these notifications, 144 concerned draft 
technical regulations (Article 2.9.2), four concerne d technical regulations adopted to address urgent 
problems (Article 2.10.1), 13 concerned draft co nformity assessment procedures (Article 5.6.2), 
seven concerned conformity assessment proc edures adopted to address urgent problems 
(Article 5.7.1), and four concerne d measures under Articles 2.9 and 5.6. 
(b) Standards 
107. In its capacity as the national standardizing bo dy, IRAM develops technical standards in 
a participatory, transparent and consensual manne r, using international standards as a benchmark.135 
108. Technical standards are prepared by standards study bodies, comprising representatives of 
various organizations belonging to the three sect ors involved in the production of a standard:  
producers, consumers and those "responsible for protecting the general interest and the common 
good".  Before a draft standard can become an IRAM  standard, it must be considered by the General 
Committee on Standards (CGN), an independent  and honorary body responsible for the 
comprehensive examination of all the standard izing documents approved by the various study 
bodies.136 
109. The preparation of standards begins with the production of a draft standard, either by the 
Executive or by representatives of th e sector concerned.  The draft is submitted for public discussion 
for a period of between 30 and 180 days (with excepti ons).  The draft, with the revisions considered 
necessary, is then submitted to the General Committe e on Standards, which gives it official form and 
passes it on to the IRAM Directorate-General for approval as a standard.137 
110. At regional level, IRAM participates in the Pan American Standards Commission (COPANT) 
and the MERCOSUR Standardization Association (AMN).  IRAM is a member of ISO. 
                                                      
134 Information provided by the Argentine authorities. 
135 Online information from IRAM, Quién hace las normas?   V i e w e d  
at:  http://www.iram.org.ar/seccion.php?ID=2&IDS=12. 
136 Standards in process of public discussion can be found on the IRAM website.  Viewed 
at:  http://www.iram.org.ar/seccion.php?ID=2&IDS=64.  In  addition, IRAM has an annual standards study plan 
which includes existing standards undergoing revision or amendment, as well as standards in preparation 
(IRAM, 2012). 
137 WTO (2007). Argentina WT/TPR/S/277 
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  (c) Conformity assessment 
111. Conformity assessment is governed by the Laws on Consumer Protection 
(Law No. 24.240/1993) and Fair Trade (Law No. 22.802/ 1983) which stipulate:  that products must be 
supplied in a form such that, when used under fo reseeable or normal conditions, they pose no risk to 
the health or person of the consumer138 and that products whose use could pose a risk to the health or 
person of the consumer must be marketed in comp liance with the rules laid down by the national 
implementing authority or reasonable rules for ensuring consumer safety.139  The Secretariat for 
Domestic Trade is the national implementing authorit y and, as such, is responsible for establishing the 
safety requirements with which products or services not governed by other laws must comply.140  
Certification is the responsibility of the INTI.  Since 2010 the Secretariat for Domestic Trade has 
determined the products to be included in the mandatory certification systems and has issued the 
corresponding technical regulations a nd conformity assessment procedures.141  The procedure for the 
adoption of conformity assessment procedures is described on the INTI website.142  The regulations 
on the certification of products, persons a nd processes can be found on the same website. 
112. The Secretariat for Domestic Trade has est ablished mandatory certification regimes for 
certain products and is also responsible for assessing  the technical and legal requirements of those 
regimes.  Mandatory certification regimes are established by means of resolutions, as are the certification system which has to be used and the symbols that must be displayed on the products and 
the way they are marked (Table III.19).
143  The symbols must be displayed on each unit of the 
product, either on the unit itself or on its packaging or labelling, together with the certificate number 
corresponding to the product in question.144  The manufacturers, importers and distributors of products 
and services subject to mandatory certification regimes must submit to the Secretariat for Domestic Trade a certified copy of the conformity certificat e issued by a recognized certifying body, before any 
marketing can commence.
145 
Table III.19 
Mandatory certification regimes  
Product Resolution No. (unless otherwise 
indicated) Certification body 
Domestic appliances/energy labelling 319/99 (as amended) INTI 
Devices, equipment, accessories and containers for 
gaseous fuels 676/99(as amended) INTI 
Safety auto parts  91/2001 INTI  
New bicycles  220/03 (as amended) INTI 
Animal identification tags  Or der No. 1.325/06 SENASA / INTI  
Cement 130/92 INTI 
Bicycle tyres and tubes 153/05 (as amended) INTI 
Low-voltage electrical equipm ent 92/98 (as amended) INTI 
Phthalates 583/2008 Ministry of Health / INTI  
Toys 163/05 (as amended) INTI 
Anti-hail nets  Law No. 26.459 INTI  
Retreads  205/2010 INTI 
                                                      
138 Article 5 of Law No. 24.240 on Consumer Protection. 
139 Idem . 
140 Law No. 22.802 (as amended). 
141 Resolution No. 43/10. 
142 Online information from INTI.  Viewed at:  h ttp://www.inti.gob.ar/certif icaciones/pdf/esquema.pdf. 
143 Resolution No. 197/04 (as amended) and Resolution No. 799/99 (as amended). 
144 Resolution 197/04. 
145 Resolution 123/99 (as amended). WT/TPR/S/277 Trade Policy Review 
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  Product Resolution No. (unless otherwise 
indicated) Certification body 
Paper sold packaged 653/99 (as amended) INTI 
Cells and batteries 14/2007 Secretariat for the Environment and 
Sustainable Development / INTI  
Lead in paints, lacquers and va rnishes 7/09 (as amended) INTI 
Printed graphic products 453/2010 INTI 
Assembly shops for CNG 2.603/2002 INTI 
Dyes, lacquers and varnishes used in the printing 
industry, as regards their lead content 453/10, 39/11 and Order No. 26/12 INTI 
Source:  WTO Secretariat. 
113. The resolutions also stipulate the technical re gulations and standards with which the products 
must comply to be certified and the procedure for obtaining such certification.  In some cases it is necessary to certify the accuracy of the information pr ovided to enable the products to be marketed or 
imported.
146  Some of these formalities may be suspende d temporarily or definitively, or for some 
products and not for others.  For example, to prot ect the consumer, special certification was required 
for footwear, together with certification of  the accuracy of the information provided.147  However, the 
"accuracy certification" requirement was temporarily  suspended since the number of suppliers present 
in the market decreased considerab ly relative to that which existed at the time of adoption of the 
resolution which imposed that requirement.  The requirement was temporarily dropped to 
"help reactivate the supply by reducing production costs".  Since the suspension of the requirement it 
has been considered that to certify footwear it is  sufficient to require a sworn declaration from the 
manufacturers and importers, prior to marketing, a nd to check the labelling and take samples in the 
marketplace.148 
114. Entities that engage in testing and certifying re gulated products must be accredited by the 
Argentine Accreditation Agency (OAA) and recognized by the competent authority.149  Any certifying 
body and any laboratory whose work involves issuing conformity certificates and test reports 
concerning the compliance of products and services with mandatory certification regimes must be 
recognized by the Secretariat for Domestic Trade.  To obtain accreditation, entities must, inter alia , 
follow ISO/IEC guidelines (ISO Guides No. 25, No. 39 and No. 65).150  In Argentina, the entities 
engaged in testing and certifying regulated products include, in pa rticular, IRAM and INTI.  IRAM 
certifies products, processes and services over a very  wide range of economic activities.  Products, 
processes and services are certified by means of IRAM seals and IRAM conformity marks.151  
INTI's certifying body is authorized to certify products under the voluntary or regulated regime.152 
115. The OAA, a non-profit private entity created by D ecree No. 1.474/94, is the only body that 
can accredit organizations engaged in testing and certifying regulated products, such as testing 
laboratories, calibration laboratories, clinical la boratories, management system certification bodies 
(quality, environmental, health and occupationa l safety), product certification bodies, personnel 
                                                      
146 Resolutions No. 319/99, No. 508/99 and No. 653/99. 
147 Resolution No. 508/99. 
148 Resolution No. 44/2003. 
149 Decree No. 1.474/94 and Resolutions No. 123/99 and No. 431/99. 
150 Resolutions No. 123/99 (as amended) and No. 431/99. 
151 For more information concerning the certification services offered by IRAM, visit the Institute's 
website at:  http://www.iram.or g.ar/seccion.php?ID=3&IDS=21. 
152 Order No. 775/99 and Resolution of the Board of Directors No. 32/2001.  For further information on 
the areas in which the OAA recognizes the jurisdiction of the INTI certifying body, vi sit the INTI website at:  
http://www.inti.gob.ar/ certificaciones/oaa.htm. Argentina WT/TPR/S/277 
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  certification bodies and inspection agencies.153  The OAA is also responsible for carrying out any 
accreditation activity incorporated in international pr actice or defined by the regulatory authorities. 
116. Argentina only recognizes foreign certifying entities and laboratories of countries with which 
relevant reciprocity agreements are in effect, a nd when these entities are accr edited by the respective 
national accreditation body.  To this end, the OAA is a member of various international organizations 
and a signatory to multilateral recognition agreements  (ARM) at international level administered by 
these organizations.154  These agreements must be approved by the Secretariat for Domestic Trade 
before they can be put into effect.155 
(x) Sanitary and phytosanitary measures 
117. The Argentine Food Code (CAA) (Law No. 18. 284 of 1969 (as amended)) is the framework 
law that governs the National Food Control System (S NCA) and establishes the rules to be followed 
when producing, marketing, importing and exporting food for human consumption in order to protect 
the health of the consumer.  In addition to the Code, there are specific reso lutions and orders that 
define the phyto- and zoosanitary requirements by type of product.156  The SNCA was created for the 
purpose of ensuring compliance with the CAA.  The SNCA is composed of the National Food 
Commission (CONAL), SENASA and ANMAT.157  It is CONAL's duty to ensure that the entities 
which make up the SNCA enforce the CAA thr oughout Argentine territory and to propose the 
updating of the CAA by recommending the changes need ed to ensure that it is always in keeping 
with progress in the field, using the intern ational standards and MERCOSUR agreements 
as a benchmark.158 
118. SENASA, a decentralized body under the Minist ry of Agriculture, Livestock and Fisheries 
(MAGyP), continues to be responsible for implemen ting national policy on animal and plant health 
and quality and on the quality and safety of food by verifying compliance with the legislation.159  
At present, a number of products are subject to sa nitary/phytosanitary controls when imported or 
exported;  these controls are carried out by SENASA, ANMAT and the INV (Table III.20).160 
                                                      
153 See the list of certifying bodies accredited by the OAA, with details of the scope of the 
accreditation, on the Agency's web page .  OAA online information.  Viewed 
at:  http://www.oaa.org.ar/200504/index.html. 
154 The OAA is a member of the International La boratory Accreditation Cooperation (ILAC), the 
International Accreditation Forum (IAF) and the Inter-American Accreditation Cooperation (IAAC). 
155 Resolution No. 431/99. 
156 Resolution No. 816/2002 (regulating the procedure for audits in countries that export products and 
byproducts of animal or plant origin to Argentina). 
157 Decree No. 815/99 (as amended). 
158 Decree No. 815/99 (as amended), Articles 4 and 6. 
159 Decree No. 1.585/96, Article 2. 
160 Idem . WT/TPR/S/277 Trade Policy Review 
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  Table III.20 
Bodies responsible for sanitary  and phytosanita ry controls 
 Products controlled  Regulato ry framework for imports Maximum period for carrying out controls
National Agriculture and Food Quality and Health Service (SENASA) 
 Products, byproducts and 
derivatives of animal 
and/or plant origin Decree No. 815/99 (Annexes I and II).  SENASA 
Resolutions No. 816/02 (products of animal and plant 
origin and byproducts) and No. 492/01 (registration of importers and exporters) and former SENASA 
Resolutions No. 1.354/94 (live animals) and No. 1.415/94 
(reproductive material) Controls may be carried out at the point of 
entry or in the establis hment registered by the 
importer at the time of warehouse entry.  In both cases samples are taken and the release 
of the goods is conditional upon the 
satisfactory result of the analysis of these samples 
 Animals and genetic 
material  SENASA Resolutions No. 1.354/94, No. 1.415/94, 
No. 816/02 and No. 512/2011 establishing the sanitary requirements that must be met for authorizing the entry of 
live animals and their breeding material, as well as 
products and byproducts derive d therefrom.  Governing 
the import procedures for imports of live animals and 
their genetic material The quarantine period varies with the 
country of origin, the animal species and the type of samples required to obtain an 
analytical result in conformity with the 
standard.  The approximate time is between seven and 40 days 
 Agrochemical and 
biological active 
principles and products, 
plant therapy products and fertilizers SAGPYA Resolutions No. 350/99 (Manual of 
Procedures, Criteria and Cove rage for the Registration of 
Phytosanitary Products in the Argentine Republic) and 
SENASA Resolution No. 264/11 (Manual of Procedures for registering products in the National Register of 
Fertilizers, Dressings, Substrates, Protectors, 
Conditioners and Raw Materials) The registration of the product takes 
about 6 months.  The quarantine period lasts 
between 15 and 40 days and may vary with 
the type of product  
 Active principles and 
application formulations 
used in veterinary 
medicine Law No. 13.636.  Decree No. 583/67.  SENASA 
Resolutions No. 345/94, No. 765/96 (MRPV) and 
No. 681/02 The product registration period ranges from 
one to two years  
 Plant material Law No. 4.084.  Regulatory Decree No. 83.732/36 
(general plant import legislation).  SENASA Resolutions 
No. 55/03 (authorizing the DNPV to establish and amend the phytosanitary requirements for the importation of 
products of plant origin) and No. 569/10 (approving the 
computerized procedure for requesting and issuing the Phytosanitary Import Authorization (AFIDI)).  DNPV 
Order No. 5/11 (extending the scope of SENASA 
Resolution No. 569/10).  SAGPyA Resolutions No. 292/98 (general post-entry quarantine procedure for 
plant propagation material ), SENASA Resolutions 
No. 69/99 (specific instructions for the post-entry quarantine of vine plant propagation material) and 
No. 175/03 (specific procedure for the abridged 
post-entry quarantine of plant propagation material with verification of nurseries at origin) and former IASCAV 
Resolution No. 409/96 (approving the Guidebook on 
Working Procedures for the Inspection and Certification of Plant Products during Exportation, Importation and 
International Transit) For plant propagation material there is a 
post-entry quarantine requirement due to the 
greater phytosanitary risk posed by this type of material (depending on the cultivation 
cycle the period may vary between one and 
two years)  
National Drugs, Food and Medical Technology Administration (ANMAT) 
National Institute of Medicines (INAME)  
 Medicinal products, 
cosmetic products and oral 
hygiene products for use in dentistry  ANMAT Orders No. 1.831/12, No. 3.683/11 and 
No. 692/12.  Decree No. 150/92.  MSAS (Ministry of 
Health and Social Action) Resolution No. 155/98 .. 
National Food Institute (INAL) 
 Food products prepared 
for human consumption, 
raw materials for use in 
the food industry and products for domestic use Decree No. 1.812/92 (food) .. Argentina WT/TPR/S/277 
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   Products controlled  Regulato ry framework for imports Maximum period for carrying out controls
National Grape-Growing and Wine Production Institute (INV) 
 Wines and spirits INV Resolutions No. C-121/93 and No. C.11/96 (spirits).  
INV Order No. C-1.139/93 Seven working days 
.. Not available. 
Source : WTO Secretariat and information provided by the Argentine authorities. 
119. Sanitary, phytosanitary and safety surveillance is permanent and mandatory for all imported 
goods, at the point of entry and prior to release onto the domestic market.  Entry is only authorized if 
the goods meet sanitary, phyto- or zoosanitary and/or safety requirements and an import authorization 
has been issued.  Confirmation of the satisfacti on of sanitary or phytosanitary requirements, as 
appropriate, and compliance with the certification requi rements of the country of origin is a necessary 
but not sufficient condition for issuing an import authorization.  Before the authorization can be delivered, the importer must complete all the necessa ry formalities, including the registration of each 
product and/or operator, the authorization of the establishment/plant of origin and approval of the 
audits at origin (where appropriate), as well as conformity with the pre-agreed model certificates.
161 
120. The issuing of an import authorization may require a risk analysis, depending on the product 
and the sanitary situation in the country of origin of the goods.  To this end, SENASA may order an 
audit of the entire sanitary system of origin or an  audit in particular of the production chain for the 
goods it is intended to import, if SENASA considers it a dvisable on the basis of the previous record of 
the country of origin.162  Moreover, if SENASA considers it n ecessary, the authority competent for 
sanitary, phytosanitary and safety matte rs in the country of origin and/or provenance must provide 
guarantees for its national control system, which must  have systems for auditing the entire animal and 
plant product production and marketing chain. 
121. Importers of live animals, reproductive material, precursors of life forms, plants, derivatives 
of animal and/or plant origin or goods and/or inpu ts that contain components of animal and/or plant 
origin, within the competence of SENASA, must, as a pr erequisite, be listed in the register maintained 
by SENASA's Quarantine, Borders and Certification Coordination.163  Furthermore, products of plant 
and animal origin imported for the first time ma y be subject, if SENASA deems it necessary, to 
a prior inspection at origin that covers various  stages of the production, processing and marketing 
chain, as required. 
122. Imported products of animal or plant origin, whet her or not packaged for direct sale to the 
public (if their packaging does not involve modificati on and if they retain the same characteristics as 
the bulk products and have not undergone any processing), are controlled by SENASA, with the 
exception of edible oils which ar e the responsibility of ANMAT-INAL.164  The importation of plant 
products within ANMAT's competence that might involve a phytosanitary risk require SENASA's 
authorization (Chart III.2). 
                                                      
161 Resolution No. 816/02. 
162 Details of the procedures to be followed in carrying out the audit can be found in Annex I to 
Resolution No. 816/2002 (as amended). 
163 Article 4 of Resolution No. 492/2001 sets out the registration requirements. 
164 A complete list of the imported products of plant origin subject to sanitary control can be found in 
Annex II to Decree No. 815/99 (as amended). WT/TPR/S/277 Trade Policy Review 
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  Chart III.2
Sanitary and phytosanitary import controls
Source: WTO Secretariat and information provided by the Argentine authorities. National A griculture and Food Qualit y and Health Service (SENASA )
National Drugs, Food and Technology Administration (ANMAT)  
National Grape-Growing and Wine Production Institute (INV)  
Two days before importation 
submit Guía de importación  to 
INV and request control  Registration of importer 
with the INV Taking of 
samples INV carries out control of samples 
and grants free circulation  Food put up for human consumption (National Food Institute (INAL))
Registration of importer in the 
National Register Registration of product to be imported in the 
National Register of Food Products and Dietary 
Supplements INAL carries out control and grants 
free circulation certificateMedicines and cosmetics (National Institute of Medicines (INAME ))
Listing in Register of Proprietary Medicines 
or Pharmaceuticals, Cosmetics and Oral 
Hygiene Products for Use in Dentistry  Submit sworn declaration to 
INAME INAME issues import authorization 
(valid one month)  Prerequisites: - risk assessment - comply with sanitary/phytosanitary requirements - certificate issued - inspection in situ   
- registration of importer/product 
 Import 
applicationImport authorization 
(valid six months)  Notification prior to arrival: 
working day before arrival 
at border stating time of 
entry and destination of 
goods (valid for 15 days, 
once renewable for a further 
15 days) Admit to quarantine 
at port of entry SENASA control Authorization / refused entry 
 
 
123. Imports of plants, organic suppor t and/or growth media, products, derivatives of plant origin 
or goods and/or inputs containing components of plant origin require, in addition to the authorization 
issued by SENASA, a Phytosanitary Import Author ization (AFIDI), also issued by SENASA.  
The AFIDI is the document indicating the phytosanitary requirements that must be met by products of 
plant origin, without which these products cannot be im ported.  The AFIDI is valid for two months in 
the case of imports for consumption, peat and labor atory seed, and nine months in the case of imports 
for propagation purposes, and can be used for mu ltiple shipments during its period of validity.165  
Approval of the application is subject to case-by-case examination by SENASA's Plant Quarantine Directorate.  In 2010, a computerized procedure was introduced for requesting and issuing the AFIDI 
and implemented progressively at various por ts of entry and for different products.
166  At present, all 
"regulated" products require electronic processing of the AFIDI.167 
124. To import live animals and genetic material, the interested party must submit to SENASA, for 
technical consideration and authorization, the form corresponding to the import application, for 
technical evaluation, supported by a risk anal ysis based on the relevant sanitary standards 
recommended by the World Organisation for Animal Health (OIE) and on the latest scientific information available, in order to  ensure an adequate level of pr otection for Argentina's zoosanitary 
assets.  This import application must be approved by  SENASA before the animals or genetic material 
                                                      
165 Information provided by the authorities. 
166 Resolutions No. 816/2002 and No. 569/2010. 
167 Order No. 5/2011. Argentina WT/TPR/S/277 
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  are shipped from the exporting country, following comple tion of the technical evaluation, and is valid 
for 30 calendar days from the date of approval.168 
125. The importation of food products may be suspe nded if, in the opinion of SENASA, their entry 
involves a proven risk for human, animal or plant hea lth.  Thus, it might be suspended if there is new 
scientific evidence concerning the risk of a pest outbreak or disease, changes in the sanitary or 
phytosanitary status of the country of origin, or the detection of a risk in situ  at the point of entry.  In 
the event of a recurrence, the su spension could affect a particular establishment or involve the 
complete suspension of import authorization fo r a specific origin.  Moreover, specific import 
requirements can be modified to align them on the in ternational reference standard.  In specific cases, 
where risk-generating emergency sanitary or phyto- or  zoosanitary situations exist, the suspension of 
import authorization may be decided.  The authoriti es have pointed out that, in all cases, changes in 
the sanitary, phytosanitary or food safety requirements are always notified through the established mechanisms of the WTO. 
126. Quarantine, Borders and Certifications Coordi nation is authorized to establish technical 
sanitary import requirements (quality, residues, labe lling, etc.), after consulting, where necessary, 
with SENASA's various services.
169  The draft requirement is the result of an analysis of the risks, 
expert opinions and other technical requirements.  The draft may be sent, for a minimum of 60 days, 
to the competent offices and/or technical advisory commissions or reference bodies.  In addition, if 
considered necessary, a period of public consultation may be initiated at national level.  The country 
of origin will be informed of these sanitary requi rements and will also have 60 days to comment.  
If the exporting country has comments, the necessar y and relevant changes will be made and be 
communicated to the exporting country for final conf irmation or further comment.  When this period 
has expired and the comments received have been  evaluated, the Animal Quarantine and Plant 
Quarantine Directorates will draw up the definitive import requirement. 
127. During the review period, Argentina submitted 96 SPS notifications to the WTO, of which 
two were notified as emergency meas ures.  In 2011, Argentina notified the WTO of the application of 
a surveillance regime affecting imports of meat a nd meat products of poultry and swine and eggs and 
egg products from Germany and the Nether lands due to the detection of dioxins170, as well as the 
preventive suspension of imports from Paragua y that could transmit the foot-and-mouth 
disease virus.171 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures, documentation and registration 
128. Export procedures are governed by the Custom s Code, its implementing regulations and 
amendments thereto, and AFIP Genera l Resolution No. 1.921/2005 (as amended). 
                                                      
168 SENASA Resolutions No. 1354/94, No. 1415/94, No. 816/02 and No. 512/2011, and information 
provided by the authorities. 
169 The main function of SENASA's Plant Quarantine Directorate is to prevent the introduction and 
spread of quarantine pests in Argentina and define their quarantine status th rough the development of pest risk 
analyses and to compile lists of quarantine pests and keep them up-to-date.  In addition, it must draw up regulations and supervise the post-entry quarantine system. 
170 WTO document G/SPS/N/ARG/141 of 31 January 2011. 
171 WTO document G/SPS/N/ARG/152 of 31 October 2011. WT/TPR/S/277 Trade Policy Review 
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  129. Exporters must be registered in the Argen tina's Register of Exporters and Importers.  
Registration is mandatory and exporters need to  register only once with the DGA.  Registration 
authorizes exporters to operate through any customs office in the country.  Both natural and legal 
persons may enrol in the Register, and the export formalities may be completed by a customs clearing 
agent.  To enrol in the Register, both natural and le gal persons must give proo f of registration and tax 
domicile with the Directorate-General of Taxation (DGI), via the tax identification number (CUIT), 
and provide evidence of the necessary solvency or po st a guarantee of fulfilment of their obligations 
in favour of the DGA.  Moreover, le gal persons must also be register ed in the Public Trade Register 
of the Inspectorate-General of Justice. 
130. To export some goods another specific registra tion is required.  In 2001, SENASA established 
the register of exporters and/or importers of an imals, plants, reproductive and/or breeding material, 
products, byproducts and/or derivatives of animal or plant origin, or goods that contain ingredients of 
animal and/or plant origin among their components fo r the purpose of regulating products subject to 
certification and quarantine.172  There is also a National Register of  Exporters of Fresh Citrus Fruit to 
European Union Countries.173  Likewise, exporters of vitivinicu lture products (wine and grape must) 
must enrol in the INV's Register of Exporters.174  INAL administers the National Register of Food 
Products (RNPA).  All goods produced in Argentina exclusively for export must be listed in this 
Register.175  Moreover, to obtain from INAL an RNPA certificate exclusively for exporting, the 
exporter, if also the producer, must previously  have listed the establishment in which the goods 
were produced in the National Register of Esta blishments (RNE).  If the exporter was not the 
producer he must have an exporter's RNE certificate as well as a manufacturer's RNE to be able to 
register in the RNPA. 
131. There are special registration requirements fo r exporting (and importing) certain agricultural 
products, such as cereals, meat and dairy products.  They are mandatory requirements for obtaining an 
export authorization.  Until 2011176, the National Office for the Control of Agricultural Trade 
(ONCCA) was the agency responsible for monitoring strict compliance with the marketing rules in 
the agricultural sector in order to  ensure a framework of transpar ency and free competition for these 
activities.177  When the ONCCA was dissolved in 2011, the Unit for the Coordination and Evaluation 
of Subsidies for Domestic Consumption (UCESCI)  was set up under the MEFP, with tasks that 
included keeping a Register of Export Operations (ROE).178 
132. Cereal producers are required to register their stocks in the Register of Grain Inventories 
maintained by the ONCCA.179  After the dissolution of the ONCCA, the UCESCI was entrusted with 
the administration of this register.180  Agricultural producers must declare stocks of grain and oilseeds 
which have not yet entered the stream of commerce.   This involves making a sworn declaration that 
indicates the type of grain and oilseeds stored, the volume stored in tonnes, the harvest to which the 
                                                      
172 The registration requirements are set out in Resolution No. 492/2001 (as amended). 
173 Resolution No. 652/2004 (as amended). 
174 Resolution No. C-14/2005 and Joint General Resolution No. 3.150/2011 and No. 31/2011. 
175 Order No. 4.377/2001 (as amended). 
176 The National Office for the Control of Agricultu ral Trade (ONCCA) was established by Decree 
No. 1.343/1996 and dissolved in 2011 by Decree No. 192/2011. 
177 Law No. 21.740 of 1978 and Decree-Law No. 6.698/1963, their implementing regulations 
and amendments. 
178 Decrees No. 192/2011 and No. 193/2011. 
179 Resolution No. 684/2008. 
180 UCESCI online information.  Viewed at:  http://www.ucesci.gob.ar/default1.htm. Argentina WT/TPR/S/277 
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  grain and oilseeds declared correspond and the type of facility in which they are stored.181  
The authorities have pointed out that the purpose of the register is to provide the information needed to formulate agricultural policy. 
133. Cereal export operations must be listed in the Register of Sworn Declarations of Foreign 
Sales of Agricultural Products (ROE Green).
182  Exporters of cereals of MCN tariff 
headings 1001.10.90 (meslin and durum wheat (exc ept for sowing)), 1001.90.90 (wheat and meslin, 
other (except for sowing)) and 1005.90.10 (maize) must  complete a special annex together with the 
sworn declaration.  The same resolution establis hed the domestic supply requirements for wheat and 
maize at 6.5 and 8 million tonnes, respectively, for the 2009/2010 season;  this figure has to be 
updated annually183, although the authorities have pointed out that these values have been maintained 
for successive seasons.  The exportable surplus is calculated by deducting from total production plus 
the surpluses from previous harvests the amount re quired to meet domestic demand, which includes 
the seed required for the next sowing and an additional amount for contingencies. 
134. In 2006, the Register of Export Operations "ROE Red" was established for exports of meat of 
bovine animals to ensure the "orderliness" of the be ef and veal market and the transparency of the 
export operations, with a view to maintaining th e domestic supply and the stability of domestic 
prices.184  Registration in the "ROE Red" is a prerequisite for exporting beef and veal.185  
The ONCCA was the institution res ponsible for establishing the requirements for registration in the 
"ROE Red".186  The ONCCA only authorized registration in  the "ROE Red", i.e. allowed exportation, 
if there was an "exportable surplus" of meat in cold  storage.  The "exportable surplus" is calculated by 
deducting from the "production stock" the "export  production reserve", a minimum level of the 
"production storage capacity" for cold-sto rage meat, established by the ONCCA.187  In 2008, the 
"export production reserve" was fixed at 75% of the production storage capacity.188  Since then the 
"reserve" has varied and some high- value cuts have been exempted.189 
135. The Price Stabilization Programme for Dairy Pr oduce intended for the Domestic Market was 
introduced in 2006.190  To implement this programme, the then ONCCA set up a Register of Dairy 
Product Export Operations (ROE White), in which anyone wishing to enter that market had to be 
registered.191  To be listed in the "ROE White" interested parties must be enrolled in the Register of 
Dairy Sector Operators and produce the commercial sales invoice and/or contract of sale and the shipping permit.
192  To obtain "ROE White" authorizations  dairy plants must guarantee the existence 
                                                      
181 Resolution No. 684/2008. 
182 Law No. 21.453 of 1976 (as amended) and Decrees No. 1.177/1992 and No. 654/2002. 
183 ONCCA Resolution No. 543/2008 and amendments ther eto establish the requirements that must be 
met by exporters of cereals and/or their derivatives requesting to be enrolled in the "ROE Green". 
184 Resolution No. 31/2006 and the Annex to Resolution No. 6/2008, which contains the list of products 
that must be registered in the "ROE  Red" before they can be exported. 
185 Resolution No. 3.433/2008. 
186 Resolution No. 42/2008;  since 2011 the Unit for the Coordination and Evaluation of Subsidies for 
Domestic Consumption (UCESCI) has been responsible for administering this register (UCESCI online information.  Viewed at:  http://www.ucesci.gob.ar/default1.htm). 
187 Resolution No. 42/2008. 
188 Resolution No. 42/2008. 
189 Resolutions No. 542/2008 and No. 542/08. 
190 Resolution No. 61/2007. 
191 Resolution No. 152/2007 specifies the MERCOSUR Common Nomenclature tariff headings 
affected by the regime and entrus ts the former ONCCA with establis hing the registration procedures, 
authorizing it to issue operating regulations. 
192 Resolution No. 6.686/2009. WT/TPR/S/277 Trade Policy Review 
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  of a stock of 25,000 tonnes of powdered milk in order to ensure that the domestic market can be 
supplied.193 
136. Once all the appropriate registrations have b een completed, the single document (shipping 
permit) must be submitted to the DGA for the goods to be cleared.  This document is processed 
through the MARÍA (SIM) computer system.  The single document must be accompanied by 
a detailed goods declaration and the commercial i nvoice.  Moreover, whenever the operations are 
carried out under the jurisdiction of the Capital Operations Department ( Departamento Operativo 
Capital ) (which includes the Port of Buenos Ai res and the Jorge Newbery and Ministro 
Pistarini-Ezeiza Airports), the shipping note must al so be produced.  This document records the date 
and time of loading of the goods onto the means of transport. 
137. The goods for export are subject to a cargo in spection and/or documentary control by 
customs.  The level of control depends on the ch annel to which the goods are assigned, which may be 
green, amber or red.  The SIM determines the cha nnel on the basis of a risk assessment and random 
sampling.  Goods processed through the green channe l only need to have the documents officially 
recognized.  Goods that pass through the amber cha nnel are subject to documentary control, while 
those that pass through the red channel are subject to both documentary control and 
physical inspection.194 
138. Once customs has officially recognized and re gistered the single document, the seller has 
31 days, if he uses international air transport, or 45  days, in the case of land or sea transport, to load 
the goods for shipment or for transit to a customs office of exit elsewhere in the country.  The DGA 
may renew these periods once only for a length of  time not greater than the initial period. 
139. Goods bound for a market where they are to  receive preferential treatment under a trade 
agreement require a certificate of origin.  These certif icates are issued by private institutions under the 
supervision of the Secretariat for Foreign Trade. 
140. In addition, there are prior certification requireme nts for exports of certain products to ensure 
the application of the necessary sanitary and qu ality controls or guarantee the fulfilment of 
international commitments relating to security (for example, arms and nuclear material) or wildlife 
conservation.  In order to be exported these pr oducts require a quality standards certificate.  
This document is issued by various official bodi es which require verification of the conditions of 
manufacture, packing, quality and shipment before they can certify the quality of the goods and thus 
authorize their exportation (Table III.21). 
Table III.21 
Products requiring a quality st andards certificate for export 
Product Government agency  
Food for human consumption National Food Institute (INAL) 
Non-food products, byproducts a nd derivatives of animal origin National Agri culture and Food Quality and Health Service 
(SENASA) 
Plants and derivatives not for use as food, agrochemical and 
biological products National Agriculture and Food Quality and Health Service 
(SENASA) 
Nuclear elements and materials  National Atomic Energy Commission (CNEA) 
Medicines or products for human health purposes Secret ariat for the Prevention of Drug Addiction and the Fight 
against Drug Trafficking 
                                                      
193 Resolution No. 6.686/2009. 
194 AFIP General Resolution No. 1.921/2005 (as amended). Argentina WT/TPR/S/277 
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  Product Government agency  
Narcotic drugs and psychotropic substances  Secretar iat for the Prevention of Drug Addiction and the Fight 
against Drug Trafficking  
Flora and fauna Secretariat for the E nvironment and Sustainable Development 
Books and other printed matter and illustrations containing 
cartographic material National Geographical Institute (IGN) 
Source:  WTO Secretariat. 
141. In 2005, Argentina introduced a value control sy stem for exports for consumption, with the 
aim of checking the declared value in order to safeguard the revenue derived from the payment of 
export duties.  Under this system, the AFIP is  authorized to set export reference values of 
a precautionary nature and determine which goods are subject to these values.195  In 2009, the 
procedures for determining, suspending and modifying these values were changed.196  T h e  A F I P  
determines the goods subject to these provisions at the request of the export sector or the State or if the declared value of the exports does not correspond to the usual value for similar goods.
197  
The reference value is determined by the AFIP on the basis of, among other things, the final 
destination of the exports.198  The reference values are communicat ed by the AFIP through external 
notes or general resolutions publis hed in the Official Journal.199  Since 2007, the following products 
have been subject to reference values:  garlic, bilberries, breeding horses, squids, sheep leather and 
skins, waste and scrap, cr awfish, milk and milk-based preparatio ns, lemons and limes, apples, honey, 
copper products, shad, fresh grapes and mate.  The reference values of these products were changed 
several times during the review period.200  Moreover, the AFIP can set levels of tolerance for the 
reference values established.  For example, in 2009, the AFIP app lied tolerances for honey and squid 
exports with a view to promoting exports of these two products, which had been adversely affected by 
a fall in international demand.201 
142. The Agrifood Markets Directorate is responsib le for establishing official export prices for 
some agricultural products (Table AIII.2).202  Official prices are established to assess export duties, 
taxes and other levies on exports or to calculate  refunds and repayments granted when goods are 
exported.203  The prices fixed must reflect market realities and dynamics and are therefore adjusted 
daily, in accordance with market fluctuations.  To  determine them, the Agrifood Markets Directorate 
systematically consults the local exporters' associ ation, systematically monitors the local and 
international price situation and trends and analyses the consistency between f.o.b. export prices, 
available or future domestic prices, export or manufacturing margins and the parity prices of exports 
for different destinations.  In addition, members of the local exporters' association may request the 
Agrifood Markets Directorate to modify the value of the official f.o.b. prices.  In the case of 
                                                      
195 AFIP General Resolutions No. 1.866/05 and No. 2.716/09. 
196 AFIP General Resolution No. 2.716/09. 
197 Idem . 
198 Ibid., Article 2. 
199 Ibid., Article 1, and online information from InfoLEG, Tipo de norma (resolución) y Dependencia 
(AFIP) .  Viewed at:  http://www.infoleg.gov.ar. 
200 For more information, see online information from InfoLEG, Tipo de norma (resolución) y 
Dependencia (AFIP) .  Viewed at:  http://www.infoleg.gov.ar. 
201 AFIP External Notes No. 11/09 and No. 32/09. 
202 Law No. 21.453 of 11 November 1976 and Circular No. 433/2012.  For more historical and current 
information on official f.o.b. prices, see online information from the Ministry of Agriculture, Livestock and 
Fisheries.  Viewed at:  http://www.minagri .gob.ar/new/0-0/programas/dma/index.php#. 
203 Law No. 21.453 of 11 November 1976. WT/TPR/S/277 Trade Policy Review 
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  exportables for which an official f.o.b. price is not fixed, the appraised value or the valuation made by 
the DGA is used as the tax base.204 
(ii) Export duties and taxes 
143. The Customs Code provides for the application of export duties.205  Under the Argentine 
legislation, export duties are used as price policy tools to soften the impact of exchange rate 
fluctuations on domestic prices, especially those of essentials forming part of the family basket206, and 
as a fiscal measure depending on the situation of the public finances.207  Moreover, Argentina 
considers that export duties are a valid developm ent tool, since they enable many developing 
countries to cease being mere suppliers of raw materials.208  According to the regulations, when 
applying export taxes, Argentina must consider th e consequences of any significant changes in the 
international prices of agricultural products.209 
144. The tax base for calculating the duty is generally the f.o.b. value less the c.i.f. value of the 
imported goods incorporated in th e product exported.  For some agricultural products (included in 
Law No. 21.453/1976) the basis of calculation is the tax base (index price, f.o.b. value, minimum or 
equivalent f.o.b. value) in force on the closing date of each sale210, or the "official price".211  
The export duty on natural gas is calculated on the basis of the highest price for the product 
established in contracts for the importa tion of natural gas into Argentina.212 
145. Since 2002, all Argentine exports, with the ex ception of some dairy products (34 eight-digit 
HS tariff lines), have been subject to export duties.213  Export duties increased during the review 
period.  In 2012, rates varied between 5 and 100%, whereas in 2006 the maximum rate was 45%.  
The 5% rate is the general rate and applies to 97. 5% of the tariff universe.  The other rates applied 
are 10%, 13%, 15%, 20%, 23%, 30%, 32%, 35%, 40%, 45% and 100%, depending on the goods.  The 100% rate, which did not exist in 2006, applies to natural gas (HS2711.11.00 and HS 2711.21.00).  In general, export duties are ad valorem ;  however, the export duty for crude oil 
exports is calculated on the basis of a formula that  depends on the international price of oil and a 
reference price, and the rate is  capped at 45% (Chapter IV). 
146. Exports for consumption in free zones are subject to an export tax equivalent to 15% of that 
which prevails in the general customs territory.
214 
                                                      
204 Resolution No. 331/2001, as amended by Resolution No. 447/2006. 
205 The National Constitution of Argentina and the Cu stoms Code (Articles 724-760) provide for the 
imposition of export duties (Articles 4 and 75.1). 
206 Resolution No. 11/2002 of the former Ministry of the Economy and Infrastructure. 
207 Resolution No. 35/2002. 
208 WTO document WT/MIN(11)/S T/19 of 16 December 2011. 
209 Resolution No. 11/2002 of the former Ministry of the Economy and Infrastructure. 
210 Law No. 21.453 of 11 November 1976 (as amended). 
211 Secretariat for Finance, online information from the Ministry of the Economy and Public Finance, 
Normas:  Tributos vigentes en la República Argentina a Nivel Nacional  (updated 30 September 2012).  Viewed 
at:  http://www.mecon.gov.ar/sip. 
212 Online information from the Secretariat for Finance, Ministry of the Economy and Public Finance, 
Normas:  Tributos vigentes en la República Argentina a Nivel Nacional (updated 30 September 2012).  Viewed 
at:  http://www.mecon.gov.ar/sip. 
213 Resolution No. 11/2002 of the former Ministry of the Economy and Infrastructure. 
214 Article 49 of Law No. 24.331 of 17 June 1994. Argentina WT/TPR/S/277 
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  147. Mining enterprises that qualify for the mini ng investment regime (Law No. 24.196 
of 24 May 1993) benefit from fiscal stability and this  regime also includes export levies.  Some goods 
or types of goods are exempt from export duty.  This applies, for example, to the following:  the c.i.f. value of goods imported temporarily wh ich have been incorporated into exports
215;  material 
intended to advertise tourism and the holding of  fairs and exhibitions, congresses or similar events216;  
the outright or temporary exportation of works of art217;  and goods, up to a limit of US$2,000, carried 
personally by travellers on their way to MERCOSUR countries, provided the corresponding 
commercial invoice can be produced. 
148. The authorities have pointed out that there is no timetable for the elimination of export duties.  
During the review period the tax revenue from export duties increased progressively to 
reach Arg$54,163 million in 2011, which amounts to 20. 5% of tax revenue and 15.6% of total export 
value (Table III.22). 
Table III.22 
Export duties, 2006-2011 
Export duties  2006 2007 2008 2009 2010 2011 
Total collected (Arg$ million) 14,712 20,450 36,055 32,042 45,547 54,163 
Growth rate (%) 19.4 39.0 76.3 -11.1 42.2 18.9 
As a percentage of total tax revenue  11.8 18.7 24.3 21.3 22.1 20.5 
As a percentage of the total value of me rchandise exports 10.3 11.8 16.4 15.5 17.1 15.7 
Source : Ministry of the Economy and Public Finance and National Institute of Statistics and Censuses, and data from the 
Comtrade Database. 
(iii) Export restrictions 
149. In accordance with the Argentine Customs Code , export prohibitions, like those applied to 
imports, may be, depending on their purpose, economic  or non-economic and, in terms of their scope, 
may be absolute or relative.  Prohibitions are absolu te if they prevent the exportation of a particular 
good to anyone and relative if they allow for exceptions.218  In the latter case exportation may be 
authorized if certain requirements are met;  if the prohibition is economic, the exception granted in 
favour of a particular person must be established by law.219 
150. Economic prohibitions are those which are in tended to combat unemployment, implement 
trade policy, promote and protect domestic productio n of goods and services, stabilize domestic prices 
and safeguard the public finances.  Non-economic  prohibitions are those which are imposed for 
reasons of international policy, public safety or national defence, public morality and health, 
protection of the artistic and cultural herita ge, and conservation of natural resources.220 
151. During the review period, Argentina suspende d the prohibitions on exports of copper and 
aluminium scrap established in 2006 for a period of 180 days.221  Currently, Argentina prohibits 
exports of iron and steel waste and scrap and na tural gas to ensure domestic supplies and has 
established an export quota for bread wheat ( trigo pan ), and some fish and tanned hides (Table III.23). 
                                                      
215 Resolution No. 530/2002. 
216 Resolution No. 51/2002. 
217 Law No. 24.633 of 17 April 1996. 
218 Customs Code (Article 608). 
219 Customs Code (Articles 626 and 633). 
220 Customs Code (Articles 609 and 610). 
221 Resolution No. 200/2006. WT/TPR/S/277 Trade Policy Review 
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  Table III.23 
Exports prohibited or subject to quotas since 2007  
Reason Product Period of prohibition Ex port quota and period Legal framework 
Ensure supply of 
raw materials for 
industry Iron and steel waste 
and scrap January 2009-July 2011  Joint Resolutions No. 1/09, No. 2/09, 
No. 246/09 and No. 358/09.  Decrees 
No. 2.261/09 and No. 901/10  
Domestic supply Natural gas surpluses  Since 2004   Resolution No. 265/04 
Low-protein bread wheat  1,000,000 tonnes 
since 2011 Resolution No. 62/11 
Preservation of 
resources Shad  6,500 tonnes 
March-July 2010 
July-December 2011 Resolutions No. 83/10 and 
No. 581/11  
Surubí, wolf fish  and boga March-July 2010 
July-December 2011  Resolutions No. 83/10 and 
No. 581/11 
Tanned hides  2,500,000 tonnes 
between 2012 and 2014 Resolution No. 444/12 
Source : InfoLEG online information.  Viewed  at:  http://www.infoleg.gov.ar, and information provided by the Argentine 
authorities. 
152. As from 2006, export prohibitions and quotas for live bovine cattle and certain cuts and 
preparations and canned forms of meat of bovine an imals were abolished, but some controls were 
maintained.222  The "ROE Red", for bovine meat exports, together with export duties, can serve as a 
measure for regulating meat exports (Chapter IV). 
153. During the review period, framework agreemen ts with domestic market supply commitments 
were concluded with the producers.  These commitm ents can have the effect of limiting export 
volumes to protect domestic supply (see section (4)(ii)). 
154. In order to fulfil the commitments undertaken when it signed the Montreal Protocol, 
Argentina established a licensing system for exports of the controlled substances, whether new, used, 
recycled or regenerated, listed in Annexes A, B,  C and E to the Protocol.  The Secretariat for the 
Environment and Sustainable Development is respons ible for administering the licensing system for 
the importation and exportation of ozone la yer depleting substances, created in 2004.223  Exporters of 
such substances and any mixture that contains them  must be listed in the Register of Importers and 
Exporters of Ozone Depleting Substances (RIESAO)  and require a prior exportation authorization 
issued by the Secretariat for the E nvironment and Sustainable Development.224 
(iv) Support for exports 
155. During the review period, Argentina notifie d four programmes to the WTO Committee on 
Subsidies, namely:  subsidies for mining and for fo restry, the free zone regime, and the capital goods, 
information technology and teleco mmunications scheme (Chapter IV).225  Argentina notified the 
WTO Committee on Agriculture that it did not subsidize any agricultural exports between 2006 
and 2009.226 
                                                      
222 Information provided by the authorities. 
223 SAyDS Resolution No. 953/2004. 
224 AFIP General Resolution No. 1.852/2005. 
225 WTO documents G/SCM/N/220/ARG of 10 February 2012, G/SCM/N/186/ARG 
of 28 September 2009 and G/SCM/N/155/ARG of 10 April 2008. 
226 WTO documents G/AG/N/ARG/27 of 2 March 2009, G/AG/N/ARG/28 of 20 October 2009 
and G/AG/N/ARG/29 of 27 April 2010. Argentina WT/TPR/S/277 
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  (a) Free zones and special customs areas 
156. The free zone regime has been notified to the WTO Committee on Subsidies and 
Countervailing Measures.  During the review period, the regime remained substantially the same.  It is 
regulated by Law No. 24.331 of 1994 as amended by  various pieces of legislation, including Law 
No. 25.005 of 1998 and Decree No. 932/98 and article 590 of the Customs Code.227  The free zone 
regime, created in 1994, is one of  the tools used to promote trade and the export industry through cost 
reduction and the simplification of administrative pr ocedures, while at the same time offering tax 
incentives.228  The authorities expect this to help improve  competitiveness, stimulate the growth of the 
economy in general and furt her regional integration.229 
157. The activities that can be carried out in free zones are storage and commercial, service and 
industrial activities.  The goods produced must be exported to third countries, with the exception of 
capital goods not produced in the national territory , which can be exported to the general customs 
territory under the tariff conditions specified in  the general import regime and the corresponding 
tax regulations.230 
158. Free zone imports are exempt from the duties and taxes imposed on them when imported for 
consumption, except for the charges paid for services actually provided.  Basic services 
(telecommunications, gas, electricity, running wate r, sewerage and drainage) provided within free 
zones are also exempt from the domestic taxes levied on such services. 
159. Goods exported from a free zone  to third countries are exempt from the levies imposed on 
exports to the general customs territory, except fo r the charges paid for services actually provided.  
Free zone exports can benefit from the refunding of  taxes actually paid only if exporters from the 
general customs territory receive the same treatment .  However, free zone users are not eligible for 
any of the other tax concessions and incentives impl emented in Argentina.  Moreover, benefits 
granted to exports from the general customs territory  to a free zone must be surrendered if the goods 
are exported from the free zone to a third country. 
160. Exports of goods from Argentina's customs terr itory to a free zone which are subsequently 
exported to third countries in the same state, or af ter being transformed, processed, combined, blended 
or otherwise enhanced in the free zone, are subject  to the payment of export duties.  However, the 
value added during transformation or processing in th e free zone is not included in the calculation of 
the export duties.231 
161. Within the context of this review, the author ities have pointed out that there are no detailed 
statistics on the operation of the free zones,  in terms of production and employment. 
162. Apart from the free zone regime, in 1972, th e Tierra del Fuego Special Customs Area 
(AAETF) was established to promote economic activity in the far south of the country.232  The aim of 
this incentive scheme is to offset the geographical  disadvantages of the region, in terms of both 
                                                      
227 WTO document G/SCM/N/220/ARG of 10 February 2012. 
228 Online information from the Secretariat for Foreign Trade, DNGCE:  Zonas Francas .  Viewed 
at:  http://www.comercio.gov.ar/web/index.php?pag=151, and Law No. 24.331 of 17 June 1994. 
229 Online information from the Secretariat for Foreign Trade, DNGCE:  Zonas Francas .  Viewed 
at:  http://www.comercio.gov.ar/web/index.php?pag=151. 
230 Article 6 of Law No. 24.331. 
231 DGA/AFIP General Instruction No. 6/2004. 
232 Law No. 19.640 of 16 May 1972 and amendments thereto. WT/TPR/S/277 Trade Policy Review 
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  distance from the centres of consumption and input s uppliers and infrastructure.  Concessions granted 
to industrial enterprises located in this area will continue in force up to 31 December 2013.233  
The regime grants exemption from any national tax that might otherwise apply to transactions, 
activities or operations conducted in the province.234 
163. The main sectors to benefit from the AAETF regime are:  electronics, textiles, made-up 
goods, plastics, engineering and fishing.  The author ities have pointed out that there are no data on 
exports from this customs area.  The cost of th e programme in terms of lost revenue was equal 
to 0.2% of GDP in 2007 and 0.27% in 2011 (Table AI.3). 
(b) Export refunds, drawback and reimbursements 
164. A system of refunds at exportation has existe d since 1991.  The programme reimburses all or 
part of the internal taxes paid in the vari ous stages of production and marketing of goods 
manufactured in Argentina and then exported new and unused.235  The concession consists of a refund 
rate allocated to products in accordance w ith their classification in the MERCOSUR Common 
Nomenclature and applied to the f.o.b. value of the goods to be exported after deducting the 
c.i.f. value of the imported inputs used during pr oduction plus commissions and brokerage costs.  
The MEFP is the entity responsible for determin ing the goods that can benefit from the refund, 
eliminating those that cannot and adjusting the ref und rate.  At present, rates vary between 0 and 6%, 
with some exceptions for which the rate  is higher but always less than 10%.236 
165. The authorities have pointed out that in 2011 refunds paid out by the State amounted 
to US$447 million, which corresponds to 0.54% of th e total exported, and that this percentage has 
remained more or less the same for the last three years. 
166. According to the Customs Code, the refund regime is compatible with drawback.237  
The drawback regime, also instituted in 1991238, provides for the return of all or part of the import 
duties and the statistical fee levied on impor ted inputs and/or packaging used in an 
exportable product.239 
167. Under the reimbursement regime, all or part of the amounts previously paid in taxes in 
connection with the importation for consumption of all or part of the goods exported for consumption 
or for services supplied in connection with those goods is refunded.  In general, other than by special 
arrangement, the reimbursement re gime cannot be combined with drawback or with the refund 
                                                      
233 Decree No. 998/98. 
234 This exemption covers:  the tax on interest income;  sales tax;  capital gains tax;  the tax 
on the gratuitous transfer of property;  the tax replacing the levy on the gratuitous transfer of 
property;  excise duties;  the national emergency tax on agricultural land;  the tax on the sale, purchase, exchange or swapping of foreign currencies;  the tax on the sale, exchange or swapping 
of securities;  and national taxes which may have been introduced since 1972 (online information from the 
MEFP, Instrumentos para el Desarrollo Productivo:  Régimen Especial Fiscal y Aduanero en la Provincia de 
Tierra del Fuego, Antártida y Islas del Atlántico Sur  (Law No. 19.640).  Viewed at:  
http://www.instrumentos.mecon.gov.a r/mensajes-ver-mensajes.php?id_p rog=1033&order=fecha%20desc&canti
dad=3). 
235 Decrees No. 1.011/1991, No. 2.275/1994 and No. 690/2002 and amendments and 
supplements thereto. 
236 Information provided by the authorities. 
237 Customs Code, Article 826.  Viewed at:  http://www.aduanaargen tina.com/leyes/ca.php. 
238 Decree No. 1.012 of 29 May 1991 and amendments thereto. 
239 Customs Code, Article 820. Argentina WT/TPR/S/277 
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  regime.240  Within the context of this Review, the authorities have pointed out that this regime is not 
in force. 
(c) Special regime for turnkey exports 
168. Since 1984, in addition to drawback and the sy stem of tax refunds a nd reimbursements, the 
turnkey plant export regime has also been in use.241  The purpose of this regime is to promote exports 
of goods and services of domestic origin.  The incen tive consists of a specific reimbursement of the 
taxes paid, granted when goods manufactured a nd services provided in the context of complete 
industrial plants or engineering works are exported.242  Under this regime, goods of domestic origin 
benefit from the refunding of domestic taxes paid in the various stages of the production and 
marketing of goods manufactured in Argentina, in accordance with the provisions of Decree 
No. 1.011/91, plus an additional refund of up to 10%.   Where exports of services are concerned, there 
is an additional refund of 10% for the share of the domestic component.  However, for the exports to 
obtain this additional refund, the domestic compone nt (physical goods and services) may not be less 
than 60% of the contractual f.o.b. value and, moreover, physical goods of domestic origin must 
account for at least 40% of that value.  In additio n, the export operation must be carried out under the 
"turnkey export contract" procedure.243 
(d) Recovery of value added tax 
169. Exports of goods and services are exempt from VAT.244  When exporters purchase goods or 
services subject to VAT for use in the production of the goods or services actually exported, they are 
entitled to have the VAT refunded.245  To have the right to crediting, repayment or transfer, exporters 
must be enrolled in the DGA's Register of Expor ters and Importers.  Sums paid as VAT must be 
returned within 60 days of submission of the app lication.  The refund can be made by offsetting 
(against VAT debits arising from operations in th e domestic market);  crediting (against liabilities 
arising in operations and owed by the exporter in respect of taxes due to the DGI other than 
VAT itself);  transfer (transfer of the tax credit to another taxpayer for a consideration);  or repayment 
(in cash or bonds).246 
170. For the reimbursement of VAT, exporters are di vided into two categories, those which make 
all their sales on the external market and those which also sell on the local market.247  For the latter, a 
tax debit is generated;  this may be discharged either with a tax cred it linked to the domestic market or 
                                                      
240 Customs Code, Article 827. 
241 Law No. 23.101 (Promotion Regime, Objectives.  Creation of the National Export Promotion Fund) 
of 2 November 1984 and amendments thereto, Decree No. 870/2003 and Resolution No. 12/2004 of the 
Secretariat for Industry, Trade and SMEs. 
242 Only exports of products manufactured and services provided in the context of industrial plants and 
engineering works on the list annexed to Decree No . 870/03 are eligible for this tax concession. 
243 For more details on the information that the cont ract must contain, see online information from 
MECON, Instrumentos para el Desarrollo Productivo:  Régimen de Exportación Planta Llave en Mano .  
Viewed at:  http://www.instrumentos.mecon.gov.ar/me nsajes-ver-mensajes.php?id_prog=881&order=fecha 
desc&cantidad=3. 
244 Article 8 of Decree No. 280/97 (Approving the harmonized text of the Law on Value Added Tax, 
superseded by Article 1 of Law No. 23.349 of 25 August 1986 and amendments thereto). 
245 Article 43 of Decree No. 280/97 (Approving the harmonized text of the Law on Value Added Tax, 
superseded by Article 1 of Law No. 23.349 of 25 August 1986 and amendments thereto). 
246 Online information from ExpoMercosur, Requisitos para exportar desde Argentina .  Viewed 
at:  http://www.expomercosur.com/system/contenido.php?id_cat=113. 
247 AFIP (undated). WT/TPR/S/277 Trade Policy Review 
Page 102 
  
  with one linked to exports.  There are several VAT reimbursement regimes, na mely, general, subject 
to audit, and simplified.  The conditions of access to the benefit vary with the type of regime.248 
(e) Additional refunds for exports channelled through Patagonian ports 
171. In 1984, Argentina established an additional refund for indirect taxes and freight and 
insurance charges paid by enterprises that export goods through ports and customs offices located 
south of the River Colorado.249  In 2003, the level of the reim bursements varied from 3% to 8% 
depending on the distance from the port to the river;  the percentage is the greater the further the port 
from the Colorado.250  The legislation specified an additiona l refund programme that would gradually 
disappear, as a result of being reduced by on e percentage point a year starting in 2000.251  According 
to information provided by the authorities in 2012, th e benefit has come to an end, in accordance with 
the reduction schedule.252 
(f) Special refund for exports from the Argentine Puna 
172. In 1993, the special refund for exports from th e Argentine Puma (high-altitude plains) was 
instituted.253  The aim of the programme is to support mining enterprises operating in that region, 
since they are far away from the main centres of consumption and supply with the result that their 
production costs are higher.254  The concession consists of a refund of 5% of the indirect taxes paid 
and is granted for exports of mine rals and mineral products (Chapter s 25 and 26 of the Foreign Trade 
Nomenclature) produced exclusively in the provinces of Catamarca, Jujuy and Salta. 
(g) Temporary admission and the in-factory customs procedure (RAF) 
173. The temporary admission procedure provides for the temporary importation of goods intended 
for industrial processing and auxiliary inputs such as packaging, subject to the requirement that they 
are exported for consumption to other countries in their new form.  These imports may enter 
Argentina free of the taxes levied on impo rts for consumption and statistical fee.255  Products imported 
under this procedure may remain in the country for one  year (extendable to two years) in the case of 
common goods and two years (extendable to three years) in the case of goods with a serial number.  In exceptional situations (agricultural emergency,  fire, etc.), the extension period may itself be 
extended for a single period of one year.
256 
                                                      
248 AFIP General Resolution No. 2.000/2006 (Value Adde d Tax.  Export operations and the equivalent.  
Applications for crediting, repayment or transfer), Ge neral Resolution No. 1.351, amendments and supplements 
thereto) and AF IP (undated). 
249 Laws No. 23.018 of 13 D ecember 1983, No. 24.490 of 5 January 1996 and No. 25.454 
of 7 September 2001. 
250 Laws No. 23.018/1983 and No. 24.490/1996. 
251 Law No. 24.490 of January 1996. 
252 Article 2 of Law No. 25.731/2003. 
253 Online information from MECON.  Viewed  at:  http://www.instrumentos.mecon.gov.ar/ 
mensajes-ver-mensajes.php?id_prog=2515&order=fecha desc&cantidad=3. 
254 Resolution No. 762/1993. 
255 Customs Code, Articles 250 to 277, Law No. 23.101 of 16 D ecember 1983, Articles 2 and 7, 
Decrees No. 1.001/1982 (as amended), No. 688/2002, No. 1.330/2004 and No. 1.622/2007, General Resolution 
No. 1.673 of 2004 and other resolutions and orders (online information from MECON, Régimen de Admisión 
Temporaria .  Viewed at:  http://www.instrumentos. mecon.gov.ar/mensajes-ver-mensajes.php? 
id_prog=879&order=fecha %20desc&cantidad=3). 
256 Article 11, Decree No. 1.330/2004. Argentina WT/TPR/S/277 
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  174. The in-factory customs procedure (RAF) broa dens the temporary admission procedure by 
allowing beneficiary enterprises to import certain  goods and incorporate them into products for 
export, whether they are re-exported in the same st ate or exported for consumption, without paying 
taxes up to completion of the operation.  Under the RAF the period for completing the operation is 
more generous than that permitted under the temporary admission procedure.257  In addition, a 
memorandum-agreement setting targets for producti on, employment and the utilization of local 
components in the product manufactured must be signed with the entity carrying out the operation.258 
(v) Financing, insurance and guarantees 
175. The mission of the Investment and Foreign Trade Bank (BICE), established in 1992, is to 
promote productive investment and foreign trade among Argentine enterprises.259  The Bank was 
founded to encourage, through its financing activiti es, the development of new export capacity, so as 
to enable enterprises to compete su ccessfully on the world market.  The BICE operates in the financial 
market as a second-tier bank that channels its ope rations through the commercial banking system.  
However, since October 2003, the BICE has also lent directly to enterprises.260 
176. The BICE maintains credit lines for pre-financ ing and post-financing exports of goods and 
services.  It supports both large enterprises and SMEs (Table III.24). 
Table III.24 
Financing of exports by the Investment and Foreign Trade Bank 
Enterprise Amount Maximum 
term Interest rate 
(%) TFCa 
(%) Repayment  Currency  Guarantee  
Pre-financing of exports (primary products, manufactures of agricultural or industrial origin and provision of services)  
Large enterprises 
and SMEs  Minimum US$20,000, 
maximum US$2 million or up to 75% of the f.o.b. value 
or the amount of the services 6 months 4.0-4.5 4.6752 At maturity US$ To the 
satisfaction of the BICE  
Post-financing of exports (primary products , manufactures of agricultural or industr ial origin, durable goods, capital goods, 
industrial plants and turnkey projects) 
Large enterprises and SMEs  Minimum US$20,000, 
maximum US$15 million or up to 100% of the f.o.b. 
value or the amount of the 
project or the services 1 year 4.0-4.5 4.6752 Biannual or 
annual
b US$ Letter of credit 
or guaranteed bills of 
exchange
b 
Post-financing of exports (capital goods, durable goods, services, indus trial plants and turnkey projects)  
Large enterprises 
and SMEs  Minimum US$20,000, 
maximum US$6 million or up to 100% of the f.o.b. 
value or the amount of the 
project or the services  5 years
c 6.5c 6.5cBiannual or 
annualb US$ Letter of credit 
or guaranteed bills of 
exchange
b 3 yearsd 8.0d 8.0d
a Total financial cost 
b Information provided by the Argentine authorities. 
c Countries party to the LAIA Recipr ocal Payments and Credit Agreement. 
d Countries not party to the LAIA Reciprocal Payments and Credit Agreement. 
Source : Online information from the BICE, Financiamientos:  Créditos para comercio exterior .  Viewed at:  
 http://www.bice.com.ar. 
                                                      
257 In-Factory Customs Procedure.  Viewed at:  http://www.instrumentos.mecon.gov.ar/ 
mensajes-ver-mensajes.php?id_prog=2366&order=fecha%20desc&cantidad=3. 
258 Article 8, Decree No. 688/2002. 
259 Decree No. 2.703/1992. 
260 For further details, see online information fro m the BICE.  Viewed at:  www.bice.com.ar. WT/TPR/S/277 Trade Policy Review 
Page 104 
  
  177. Exporters can also obtain financing from the BNA, which offers loans for financing the 
production of exportables and instalment sales.  The loans are in foreign currency and the conditions vary with the type of enterprise and the econo mic sector (Table III.25).  The BNA also provides 
financing for participation in inte rnational fairs and exhibitions.  Th ese loans can be used to pay for 
renting, design work, installation, promoti on, freight, insurance, fares and accommodation 
(Table III.25).
261 
Table III.25 
Financing of exports by the Bank of the Argentine Nation (BNA) 
(a) SMEs 
Modality  Financial 
support  Max. 
term Interest rate Guarantee  Implementation  
Final exporters of 
capital goods and turnkey export contracts  Up to 100% of 
the f.o.b. value  1 year  Operations > US$1 million:  
Libor + 4% Operations up to US$999,999:  
Libor + 4.75%  Export credit 
insurance covering exceptional risks.  
Bills guaranteed by a 
foreign bank  Issue of bills in 
US dollars endorsed in favour of the Bank, 
without recourse.  
Bills for capital.  Bills for interest  
1-3 
years Operations > US$100,000: 
Nominal annual rate (NAR) 7% 
Operations up to US$99,999: 
NAR 8% 
Special financing 
conditions for exports 
of capital goods Up to 100% of 
the f.o.b. value 5 years  Operations without recourse.  
NAR:  6.50% Export credit 
insurance covering 
exceptional risks.  Bills of exchange Issue of bills in 
US dollars endorsed in 
favour of the Bank, without recourse.  Bills for capital.  
Bills for interest  
Financing of exports of 
goods in general 
(including consumer 
durables) Up to 100% of 
the value of the 
documents 1 year Without recourse:  Libor + 
spread (4-4.75%) depending on 
the amount to be financed.  With 
risk approval by the correspondent bank.  With 
recourse:  Libor + spread 
(4-8.50%) depending on amount to be financed and client risk To be determined case 
by case Discount of bills of 
exchange or transfer of 
collection rights of 
payment instruments  
Special financing conditions for exports of consumer durables Up to 100% of 
the value of the documents 1 year Without recourse:  Libor + 3% Irrevocable 
documentary credit.  Bill of exchange.  
Discount of bills of 
exchange.  Transfer of collection rights of 
payment instruments Discount of bills of 
exchange or transfer of collection rights of 
payment instruments  
Special financing 
conditions for exports of 
auto parts (for vehicles 
in general, agricultural machinery, etc.) Up to 100% of 
the value of the 
documents 18 
months Without recourse:  Libor + 3% Irrevocable 
documentary credit 
issued or bill of 
exchange Discount of bills of 
exchange or transfer of 
collection rights of 
payment instruments  
(b) Large enterprises  
Modality User  Financial support  Maximum term 
Pre-financing of exports  Final exporters  in the agricultural, industrial and 
mining sectors Up to 80% of the f.o.b. 
value 180 days 
Medium and long-term export 
financing Final exporters of capital goods Up to 100% of the f.o.b. 
value 5 years 
Short-term export financing Fi nal exporters of goods in general Up to 100% of the value 
of the documents 1 year 
Source : Online information from the BNA, PYMES:  comercio exterior  and Grandes empresas:  comercio exterior .  
Viewed at:  http://www.bna.com.ar. 
                                                      
261 For further details, see online information from the BNA.  Viewed at:  http://www.bna.com.ar. Argentina WT/TPR/S/277 
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  178. Argentina also has an export credit insurance system for covering exceptional risks and any 
other risk of non-payment for exports not covered by domestic insurance companies.262  In 2012, 
Argentina had four local private compani es covering short-term commercial risks. 
(vi) Export promotion 
179. The ExportAr Foundation, a joint public-private institution under the Ministry of External 
Relations and Worship, is the agency responsible  for export promotion in Argentina.  ExportAr's 
mission is to promote and foster the diversifica tion of Argentine exports by assisting the business 
community in its efforts to penetrate new markets with the aim of enabling Argentine enterprises to 
offer their products and services on competitive term s on the international market.  ExportAr provides 
domestic businesses with trade data, technical assistan ce and training to enable them to make the 
changes necessary to achieve gr eater efficiency in producing and selling their products on the 
international market. 
180. Through ExportAr Argentine enterprises can obt ain services such as:  foreign market 
intelligence;  assistance with the organization of  business trips;  and support for participation in 
international trade fairs.  These services can be  obtained both from ExportAr's headquarters and from 
any of its 63 offices throughout the country.  Forei gn enterprises can also take advantage of the 
services offered by ExportAr.263 
(4) OTHER MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Competition policy 
181. The Law on the Defence of Competition (Law No . 25.156, Official Journal of 16 May 2000) 
(as amended) continues to govern competition policy in Argentina.  According to this Law, any act or 
conduct relating to the production and trading of good s or services is prohibited if it has the aim or 
effect of limiting, restricting, undermining or  distorting competition or market access or if it 
constitutes abuse of a dominant market position th at could harm the general economic interest 
(Table III.26).  The practices themselves are not prohib ited, only their effects.  The Law applies to all 
natural or legal persons, public or private, that  undertake economic activities in all or part of 
Argentine territory, as well as those engaged in eco nomic activities outside the country, insofar as 
their acts, activities or agreements have potential effects on the Argentine market. 
182. The National Commission for the Defence of Competition (CNDC) is the institution 
responsible for implementing the Law on the Defen ce of Competition.  The CNDC is a specialized 
body set up to protect free market movements through preventive and penalty procedures.  
In addition, it may make cease and desist orders a nd/or call for the modification of any conduct or act 
that distorts or impairs competition, in accordance with the public economic interest, thereby ensuring 
that the free activity of individua ls is protected (Table III.27).264 
                                                      
262 Law No. 20.299 of 24 April 1973. 
263 For further details, see online information from the ExportAr Foundation.  Viewed 
at:  http://www.exportar.org.a r/a_traves_de_exportar.html. 
264 Online information from the CNDC.  Viewed at:  http://www.cndc.gov.ar/objetivos.htm. WT/TPR/S/277 Trade Policy Review 
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  Table III.26 
Anti-competitive practices 
Fixing, agreeing or manipulating, directly or indirectly, the selling or purchase price of goods or services at which they are offered or 
demanded on the market, and exchanging information for the same purpose or with the same effect  
Establishing obligations to produ ce, process, distribute, purchase or market onl y a restricted or limited quantity of goods, or  to provide a 
restricted or limited number, volume or frequency of services  
Horizontal dividing up of territories, ma rkets, customers and sources of supply  
Agreeing or coordinating bids in tender proceedings or competitions  
Agreeing to limit or control technical development or inve stment in the production or marketing of goods and services  
Preventing, hampering or obstructing third parties from ente ring or remaining in a market or excluding them therefrom  
Fixing, imposing or manipulating in  any way, directly or indirectly, in agreemen t with competitors or individually, the prices and terms of 
purchase or sale of goods, provision of services or production  
Regulating markets for goods or services, by means of agreements to limit or control research and technological development, th e 
production of goods or the provision of services, or to obstruct investment in the production of goo ds or services or their dis tribution  
Subordinating the sale of one good to the purch ase of another or to the use of a service, or subordinating the provision of one  service to the 
use of another or the purchase of a good  
Making a purchase or sale conditional on not using, purchasing, selling or supplying goods  or services produced, processed, dis tributed or 
marketed by a third party 
Imposing discriminatory conditions on the acqui sition or disposal of goods or services without reasons founded in commercial pr actice 
and custom 
Unjustifiably refusing to satisfy specific requests for the purchas e or sale of goods or services, made on the terms and condit ions 
prevailing in the market in question 
Suspending the provision of a market-dominating monopoly serv ice to a provider of public or public-interest services 
Selling goods or providing services at below cost, without reasons  founded in commercial practice and custom, for the purpose o f driving 
competition out of the market or harming the image or assets or brand of providers of goods or services 
Source : Law No. 25.156, Official Jour nal of 16 May 2000 (as amended). 
Table III.27 
Powers of the National Commission for the Defence of Competition  
Investigative powers  Interim measures  General powers  
Market research  Issuance of a cessation order  Search and attach, with a court order, in general  
To seek information from public bodies at 
all levels of government  Application for the seizure of 
goods by the court  Search and attach, without a court order, in public places  
To summon suspects, witnesses, 
complainants, experts and others  Prevention of natural persons 
from leaving the country  Recourse to the aid of law enforcement services  
Documentary expertise and control of 
stocks and goods in general   Appointment of investigative officers  
To hold hearings in the presence of the 
parties in each case   
Source : Online information from the CNDC.  Viewed at:  http://www.cndc.gov.ar/facultades.htm. 
183. The CNDC also assists and encourages economic operators to adopt the rules necessary to 
ensure free competition in the various markets of the Argentine economy.  The CNDC pursues 
policies of consensus and prevention conducive to  the conclusion of agreements to modify 
market-distorting behaviour.265 
184. All mergers must be notified if the total bus iness volume of the group of enterprises involved 
exceeds Arg$200 million in Argentina.266  Notification should be made to the Competition Court no 
later than one week after the date of signature of  the agreement or publication of the offer of purchase 
or exchange of shares.  This Court has not b een set up and according to the authorities there are 
indications that the legislation that called for it to be created has fallen into disuse.  In practice, the 
CNDC receives notifications and carries out merger investigations.  During the review period, the 
                                                      
265 Idem.  
266 Article 8 of Law No. 25.156 defines what is meant by business volume and explains how to 
calculate it. Argentina WT/TPR/S/277 
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  CNDC made 16 decisions concerning mergers, all in 2010 and 2011.267  The following acquisitions, 
among others, are exempt from the notification require ment:  those in which the buyer already owns 
more than 50% of the shares;  acquisitions of co mpany bonds, debentures, non-voting shares or debt 
securities;  the takeover of a single enterprise by an individual foreign firm that does not hold assets or 
shares in other enterprises in Argentina;  and ta keovers of enterprises in liquidation that have not 
recorded any activity in the country in the last year. 
185. According to information on the CNDC webs ite, during the review period 14 decisions on 
anti-competitive practices were handed down, all in 2010 and 2011.  The industries and activities 
concerned include the audiovisual, petroleum, biochemical, gas distribution and cement sectors.268 
186. The Law on the Defence of Competition envisag es monetary sanctions for anti-competitive 
practices (Table III.28).  CNDC decisions may be a ppealed within 15 days of notification of the 
ruling, or as established in the Penal Code.  The CN DC forwards its recommendation to the Secretary 
for Domestic Trade, who is responsible for maki ng the final decision on mergers and anti-competitive 
practices.269 
Table III.28 
Sanctions  
Practice Sanction  
Legal person  
Prohibited agreements or practices  
Dominant position Cessation of acts or conduct and, where appropriate, reversal of their effects 
Dominant position / concentration and mergers  Fine of  between Arg$10,000 and Arg$150 m illion.  The amounts may be 
doubled for a repeat offence  
Abuse of dominant position Potential imposition of c onditions to neutralize the distorting effects on 
competition 
Delay in notifying acts of economic concentration or failure to comply with a cessation order  Fines of up to Arg$1 million per day 
Natural person  
Any of the offences mentioned in Law No . 25.156 In addition, natural persons may be subject to supplementary sanctions 
involving loss of authorization to trade for one to ten years  
Source : Law No. 25.156, Official Journal of 16 May 2000. 
(ii) Price controls 
187. Argentina continues to apply a price regulation and marketing policy aimed at promoting 
consumption and strengthening dom estic production.  In the case of so-called mass consumption 
goods, price control is one of the key components of implementation of the country's policies to 
improve income distribution.  Under the mandate  granted by the Law on Supply, the Executive is 
authorized, inter alia :  (a) to establish, at any stage of the economic process, maximum prices and/or 
profit margins and/or to order that prices be frozen at  the existing or some previous level;  (b) to set 
minimum and/or support and/or promotion prices;  or (c) or fix minimum production quotas, provided 
the National Congress declares a supply emergenc y, at general, sectoral or regional level.270  
Moreover, the Executive may issue regulations gov erning marketing, intermediation, distribution 
and/or production even if no supply emergency has b een declared.  For this purpose, the Government 
                                                      
267 Online information from the CNDC, Concentraciones económicas:  Dictámenes .  Viewed 
at:  http://www.cndc.gov.ar/dictamenes.htm. 
268 Online information from the CNDC, Conductas anticompetitivas:  Dictámenes .  Viewed 
at:  http://www.cndc.gov.ar/dictamenes_conductas.htm. 
269 WTO (2007). 
270 Law No. 20.680 of 20 June 1974 and Article 4 of Decree No. 2.284/91. WT/TPR/S/277 Trade Policy Review 
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  has made use of a mechanism for price agreements  with producers in various areas of activity and 
with traders. 
188. The 2002 Public Emergency and Exchange Regi me Reform Law called for the renegotiation 
of contracts for the supply of public services.271  The MEFP's Public Utility Contracts Renegotiation 
and Analysis Unit (UNIREN), created in 2003, is r esponsible for the contract renegotiation process.272  
There have been renegotiations in sectors such as transport services, telecommunications, electricity 
and water.273  No contracts have been renegotiated since 2006. 
189. The Executive may also reach agreements with va rious trade associations to control the prices 
of essential or common consumer goods.  The purpo se of these price agreements is to promote 
consumption and strengthen production.  One such  agreement, in effect from 2009 to 2011, was 
signed between the Government and the pharmaceuti cals industry to reduce the prices paid by the 
public on a list of 600 domestic medicinal products.274  There is also an agreement with the Chambers 
of Stationery Stores and Bookshops to regulate the prices of a basket of school materials which in 
2012 contained 51 articles.275  The Secretariat for Domestic Tr ade has agreed with several mate 
marketing companies (Rosamonte, Las Marías, Molinos  Río de la Plata and Amanda) the retail price 
for half-kilogram and kilogram packets of mate .  The price agreed varies with the company.276  
In 2011, the Secretariat for Energy ratified the third addendum  to the supplementary agreement with 
the producers of natural gas to maintain a lower price for 10, 12 and 15 kg cylinders of liquefied 
petroleum gas (LPG) for low-income reside ntial users (Cylinder for All Programme).277  The purpose 
of this programme is to ensure th e supply of the domestic LPG market.278 
190. The State also intervenes to establish or agree with various trade associations the prices of 
other products, including:  the retail price of  some cuts of beef (for mass consumption)279;  the 
producer price of tobacco280;  the price of some hydrocarbons281;  electricity tariffs282;  and the tariffs 
charged for the basic telephone service (SBT) (Chapter IV). 
                                                      
271 Law No. 26.729 of 28 December 2011 extends the validity of the Emergency Law (Law No. 25.561 
of 30 January 2002) until 31 December 2013. 
272 Decree No. 311/2003. 
273 For further details on the renegotiations, see online information from UNIREN.  Viewed 
at:  http://www.uniren.gov.ar/ [August 2012]. 
274 National Government-Pharmaceutical s Industry Agreement.  Viewed at:  http://www.s ssalud.gov.ar/ 
index/index.php?cat=medicamentos&opc=pap, and at:  http://www.consumidor.gov.ar/acuerdo-medicamentos/. 
275 Online information from the Unders ecretariat for Consumer Protection, La Presidenta anunció el 
acuerdo de precios para la canasta escolar .  Viewed at:  http://www.consumidor.gov.ar/ 
la-presidenta-anuncio-el-acuerdo-d e-precios-para-la-canasta-escolar. 
276 For further details, see online information from the Undersecretariat for Consumer Protection, 
Precios acordados para la venta de Yerba Mate .  Viewed at:  
http://www.consumidor.gov.ar/precios-acordad os-para-la-venta-de- yerba-mate/, and Acuerdo por precios de 
yerba Rosamonte .  Viewed at:  http://www.consumidor.gov.a r/acuerdo-por-precios-d e-yerba-rosamonte. 
277 Law No. 26.020 of 9 March 2005 (Regulatory Regime for the LPG Industry and LPG Marketing) 
and Resolution No. 55/2012. 
278 Online information from the PMCG.  Viewed at:  
http://pmcg.minplan.gov.ar/html/gestion/garrafa.php. 
279 Resolution No. 38/2008. 
280 To obtain information about the percentage scale of the price structure and the amounts per 
kilogram paid by the Special  Tobacco Fund, see online information from  the Ministry of Ag riculture, Livestock 
and Fisheries.  Viewed at:  http://64.76.123.202/site /agricultura/tabaco/01=normativa/04-precios/index.php. 
281 Resolutions No. 938/2006 and No. 959/2006. 
282 Law No. 24.065, Official Journal of 16 January 1992. Argentina WT/TPR/S/277 
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  191. Another means used to keep domestic prices low is the agricultural compensation scheme 
(Chapter IV(2)).  The application of export duties also has the effect of moderating domestic prices.  Moreover, for some agricultural products subjec t to export taxes official export prices are 
fixed (Table AIII.2).
283 
(iii) Incentives 
192. Argentina continues to maintain a series of incentive programmes to encourage investment 
and production, some app lied horizontally at national and regiona l level and others at sectoral level 
(Chapters II and IV).  Some of these schemes, su ch as the subsidies for mining and forestry, the 
free-zone regime and the capital goods, informa tion technology and telecommunications scheme, 
have been notified to the WTO Committee on Subsidies.284 
(iv) State trading and State-owned enterprises 
(a) State trading 
193. During the review period Argentina notified the WTO that it had no State trading enterprises 
as defined in Article XVII of the GATT 1994.285 
(b) State-owned enterprises and privatization 
194. State-owned enterprises are supervised by the mi nistry or secretariat of state responsible for 
the activity and by a permanent o fficial appointed by the Executive.286  Several kinds of enterprises 
and companies may be regarded as "State-owned enterprises", namely:  State-owned enterprises;  
State-owned companies;  limited companies in whic h the State has a majority  holding;  semi-public 
companies;  "interstate" enterprises;  business organi zations in which the State has a majority stake in 
the capital or in corporate decisions;  and business entities.287  The participation of private capital in a 
State-owned company is prohibited.288  An "interstate" enterprise is one controlled jointly by the 
Federal State and the provinces.  During the re view period, the Executive created two new 
State-owned companies in 2008289 and one limited company in 2009.290  Since 2007 six State-owned 
enterprises have been wound up (Table III.29).  In August 2012, the State was controlling 
34 enterprises operating mainly in the transport, energy, mining and hydrocarbons, and information 
and communications technology sectors (Table III.29). 
                                                      
283 Law No. 21.453 of 5 November 1976 and Circular No. 433/2012.  For more historical and current 
information concerning official f.o.b. prices, see online information from the Ministry of Agriculture, Livestock and Fisheries.  Viewed at:  http://www.min agri.gob.ar/new/0-0/programas/dma/index.php#. 
284 WTO documents G/SCM/N/220/ARG, G/ SCM/N/186/ARG and G/SCM/N/155/ARG 
of 10 February 2012, 28 September 2009 and 10 April 2008, respectively. 
285 WTO documents G/STR/N/12/ARG, G/ STR/N/13/ARG and G/STR/N/14/ARG 
of 2 September 2008 (first two) and 15 February 2012, respectively. 
286 Decree No. 4.053/55, implementing the provisions of Law No. 13.653 of 31 October 1949 on the 
legal regime governing the operation of State-owned enterprises, Article 3. 
287 Law No. 24.156 of 26 October 1992, Article 8 and Decree No. 1.731/04. 
288 Law No. 20.705 of 31 July 1974, Article 1. 
289 Rail Infrastructure and Rail Operator Administration (Law No. 26.352 of 27 March 2008). 
290 Online information from Fábrica Argentina de Aviones "Brig.  San Martín" S.A., Empresa .  Viewed 
at:  https://www.fadeasa.com.ar/Empresa.aspx. WT/TPR/S/277 Trade Policy Review 
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  Table III.29 
State-owned enterprises  
Enterprise State 
participation 
(%) Activity  
State-owned companies   
Administración General de Puertos (AGP) S.E.  100 Maritime freight transport 
Administradora de Infraestructura Ferroviaria (ADI F) S.E.  100 Rail passenger and freight transport 
Casa de Moneda S.E. 100 Currency issue  
EDUC.AR S.E. 100 Education services 
Lotería Nacional S.E. 100 Games 
Operadora Ferroviaria S.E. (OFSE) 100  Rail passenger and freight transport 
Radio and Televisión Argentina S.E. 100 In formation and communications technology 
Telam S.E. 100 Information and communications technology 
State-owned enterprises   
Construcción de Viviendas para Armada  Argentina (COVIARA) .. Construction  
Limited companies in which the State has a majority holding   
Aerohandling S.A. .. Airport services  
Aerolíneas Argentinas S.A. 99.41 Air tr ansport of passengers, mail and freight 
Agua and Saneamientos Arge ntinos S.A. (AYSA) .. Provision of water services  
Austral Líneas Aéreas Cielos del Sur S.A. 98.12  Air transport of passengers, mail and freight  
Correo Oficial de la República Argentina S.A. 100  Information and communications technology  
Dioxitek S.A. 99 Energy sector  
Emprendimientos Energéticos Binaci onales S.A. 99 Energy sector  
Empresa Argentina de Soluciones Satelitales S.A. (AR-SA T) 100 Information and co mmunications technology  
Energía Argentina S.A. (ENARSA) .. Energy sector  
Fábrica Argentina de Aviones "Brig.  San Martín" S.A. (FADEA) .. Manufacture of civil and military aircraft  
Ferrocarriles General Belgrano S.A. .. Freight transport  
Innovaciones Tecnológicas Agropecuarias S.A. (INTEA) .. R&D 
Intercargo S.A. 100 Airport services  
Jet Paq S.A. .. Air transport of  passengers, mail and freight  
Nucleoeléctrica Argentina S.A. (NASA) .. Energy sector  
Optar S.A. 100 Air transport of  passengers, mail and freight  
Polo Tecnológico Constituyentes S.A. .. R&D  
Repsol YPF GAS S.A. 51 Hydrocarbons 
Servicio de Radio y Televisi ón de la University de Córdoba S.A. .. Information and communications technology  
Talleres Navales Dársena Norte S. A. (TANDANOR) 100 Shipyards  
Vehículo Espacial Nueva Generation S.A. .. R&D  
Yacimientos Petrolíferos Fiscal es S.A. (YPF) 51 Hydrocarbons 
"Interstate" enterprises   
Corporación Antiguo Puerto Madero S.A. 100  Provision of architectural services 
Corporación del Mercado Central de Bu enos Aires 100 Provisions market  
Yacimientos Mineros Agua de Dionisio (YMAD) 100 Mining  
Semi-public company    
EUDEBA .. Publishing 
Other public business entities   
Yacimientos Carboníferos Río Turbio (YCRT) .. Mining  
Enterprises in liquidation or in process of being restructured   
Empresa Nacional de Correos y Telégrafos S.A. (ENCOTESA)    Information and communications technology  
Empresa de Cargas Aéreas del Atlántico Sud S.A.(EDCADASSA)   Air freight transport 
Argentina Televisora Color S.A. (ATC S.A. )  Information and communications technology  
Instituto Nacional de Reaseguros S. E. (INDER)  Reinsurance services 
Líneas Aéreas Federales S.A. (LAFSA)  Air passenger transport 
TELAM S.A.I.P.  News agency 
.. Not available. 
Source : Resolution No. 24/11 of the Secretariat for Finance (upda ting and reorganization of the institutional classification 
for the national public sector) and Secretariat for Finance (2012), Boletín Fiscal:  Cuarto Trimestre 2011 , July.  
Viewed at:  http://www.mecon.g ov.ar/onp/html/ejectexto/bole_trim _dosuno.html?var1=boletrimdosonce. Argentina WT/TPR/S/277 
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  195. In 2008, to guarantee a public air transport service, the Executive declared of public utility 
and subject to expropriation the shares of Aerolín eas Argentinas S.A., Austral Líneas Aéreas Cielos 
del Sur S.A. and the enterprises they controlled291, authorizing the transfer of 10% of the shares to the 
employees.292  Likewise, in 2012, to achieve "hydrocarbon sovereignty", it declared of public utility 
and subject to expropriation 51% of the shares of Yacimientos Petrolíferos Fiscales (YPF) S.A. and 
those of Repsol YPF GAS S.A.(Chapter IV(3)(iii)).293  In addition, in 2007, alleging irregularities in 
the tendering process, the State took full control of Talleres Navales Dársena Norte S.A.  Authorization was given for 10% of the sh ares to be transferred to the employees.
294 
196. Since 2007 the State has held minority stakes in private limited companies through the 
Sustainability Guarantee Fund (FGS) (Table III.30).295  The State can appoint members of the board 
of directors in those enterprises in which it has a shareholding.296 
197. State-owned enterprises may benefit from tax in centives.  For example, since 2007 Empresa 
Argentina de Soluciones Satelitales S.A. (AR-SA T) has been exempt from taxes on imports of 
consumer goods, from VAT on purchases of goods or services and from income/profits tax when 
making payments in favour of non-resident beneficiaries.297 
198. The privatization regime is governed by Law No. 23.696 of 17 August 1989.  During the 
review period, no enterprises were privatized in Argentina. 
Table III.30 
State participation in private companies th rough the Sustainability Guarantee Fund (FGS) 
Enterprise FGS 
participation 
(%) Sector Enterprise FGS 
participation 
(%) Sector 
Banco Macro S.A. 30.97 Banking Juan Minetti S.A. 11.31 Cement and concrete 
S.A.  San Miguel 26.96 Citrus  Capex S.A. 10.73 Energy  
Gas Natural BAN 26.63 Energy  Aluar Aluminio Argentino 
S.A.I.C. 9.31 Aluminium  
Consultatio S.A 26.62 Property development Grupo Clarín S.A. 9.00 Publishing  
Distribuidora de Gas Cuyana 26.12 Energy Metrovías S.A. 8.55 Transport  
Telecom Argentina S.A. 24.99 Telecommunications Metrogás S.A. 8.13 Energy  
Transportadora de Gas del Sur 
S.A. 23,10 Energy  Euromayor S.A. 6.25 Property development 
Grupo Concesionario del 
Oeste 21.56 Transport  Quickfood S.A. 5.27 Food 
Mirgor S.A. 21.54 Consumer goods  IRSA Inversiones and 
Representaciones S.A. 4.48 Property development 
Emdersa S.A. 20.96 Energy  Central Puerto S.A. 3.95 Energy  
Importadora y Exportadora de 
La Patagonia S.A. 20.24 Food  Cresud S.A. 3.52 Agricultural goods 
Solvay Indupa S.A. 16.71 Plastics  Alto Palermo S.A. 1.38 Shopping centre 
Banco Patagonia S.A. 15.29 Banking Transportadora de Gas del 
Norte S.A. 0.73 Energy 
                                                      
291 Optar S.A., Jet Paq S.A. and Aerohandling S.A. 
292 Law No. 26.466 of 22 December 2008. 
293 Law No. 26.741, Official Journal of 7 May 2012 and Decree No. 660/12. 
294 Decree No. 315/07. 
295 Decree No. 897/07. 
296 Online information from the FGS, Inversiones:  Participación en Empresas Privadas .  Viewed 
at:  http://www.anses.gob.ar/FGS/inve rsiones/participacion-empresas-privadas.php, and Casa Rosada online 
information, Información:  Blog:  Están nerviosos por Alicia Kirchner, Ministra de Desarrollo Social .  
Viewed at:  http://www.cas arosada.gov.ar/informacion/blog/6218-estan-nerviosos. 
297 Laws No. 26.092/06, No. 26.224/07 and No. 26.728/11. WT/TPR/S/277 Trade Policy Review 
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  Enterprise FGS 
participation 
(%) Sector Enterprise FGS 
participation 
(%) Sector 
Endesa Costanera S.A. 13.40 Energy  Ledesma S.A. 0.38 Sugar  
Camuzzi Gas Pampeana S.A. 12.65 Energy Y.P.F. S.A. 0.01 Energy 
Petrobrás Energía S.A. 11.85 Energy Alpargatas S.A.I.C. 0.01 Footwear  
Source : Online information from the FGS, Inversiones:  Participaci ón en Empresas Privadas .  Viewed 
at:  http://www.anses.gob.ar /FGS/inversiones/participaci on-empresas-privadas.php, an d information provided by 
the authorities. 
(v) Government procurement 
199. Argentina is not party to the WTO Plurilatera l Agreement on Government Procurement, but 
has had observer status since February 1997 with a view to deciding whether or not to adopt the Agreement.
298 
200. The National Procurement Office (ONC) over sees the national government procurement 
system and establishes the policies, rules and pr ocedures applied by the National Government in 
connection with its purchases and contracts for supp lies and services, leases with and without option 
to buy, barter arrangements, con cessions and consultancy agreements.299  The use of the system is 
mandatory for central government, the decentralized  agencies, the national universities and the armed 
forces and security services.  Its scope does not extend to the provinces, the Autonomous City of 
Buenos Aires or the municipalities or to other entities such as the National Institute of Social Services 
for Retirees and Pensioners (INSSJP - PAMI) and the AFIP, State enterprises and companies, trust 
funds with State participation, financial institutions  in the national public sector and multilateral credit 
agencies.  The entities not included may voluntarily apply the system and participate in its procedures. 
201. The ONC is responsible for the control, s upervision and general administration of the 
procurement system.  The various procurement units  of the National Government jurisdictions and 
entities are responsible for managing the procurem ent processes, under ONC supervision.  Public 
institutions maintain a register of necessary pur chases and draw up their procurement programmes 
within the framework of the development progra mmes established by the competent ministry or 
secretariat.  State entities are required to transmit all the information obtained from the procurement 
procedures they carry out to the ONC, using elect ronic media.  In its turn, the ONC develops 
computer systems for use in electronic purchasing procedures, provides maintenance and support for 
the procurement units and compiles statistics and information on government procurement, which it 
publishes on the Internet to ensure the transparency of the process. 
202. The ONC maintains a free-access website entitled Argentina Compra  for the government 
purchasing and procurement system.  This provides institutional data and in formation on regulations 
and agreements, together with up-to-date statisti cs, a catalogue of goods and services, and information 
about the supplier system, procurement agencies, re ference prices, current and past contracts and 
investment plans.  To obtain a government contr act it is necessary to be listed in the supplier 
                                                      
298 Online information from the WTO.  Viewed  at:  http://www.wto.org/spanish/tratop_s/ 
gproc_s/gproc_map_s.htm. 
299 Online information from the ONC.  Viewed a t:  https://www.argentinacompra.gov.ar/prod/onc/ 
sitio/Paginas/Contenido/FrontEnd/index2.asp. Argentina WT/TPR/S/277 
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  information system (SIPRO), which the various  State entities are required to consult before 
awarding contracts.300 
203. The procurement regime of the Argentine Na tional Government was established by Decree 
No. 1.023/2001 (as amended and updated) an d the regulations are contained in Decree 
No. 1.189/2012, which among other legal provisi ons repealed Decree No. 436/2000 containing 
regulations on the procurement, disposal and c ontracting of goods and services by the Argentine 
National State.  Law No. 25.551 of 28 November 2001 (Buy Argentine Labour) established a system of preferences for goods of domestic origin. 
204. Procurements must abide by certain general principles, including protection of the public 
interest, promotion of participation by the inter ested parties and competition between bidders, as well 
as transparency in procedures and guaranteed equa l treatment for interested parties and bidders.
301  
The regulations require the contract to be awarde d to the bid that is most advantageous for the 
contracting agency in terms of price, quality, bi dder suitability and other conditions of the bid.  
For standard goods or services, the most advantageous  bid will be the one offering the lowest price.  
Any preference granted will be that for which the relevant regulations provide in each case.302  
Procurement can be implemented in digital form with a digital signature, using the appropriate 
selection procedures and modalities.303  On the basis of the principle of transparency, bids must 
always be opened in public, a rule which also applies to electronic government procurement.304 
205. In each public entity the bids are evaluated by an evaluation commission, which has five days 
from receipt of the necessary documents to issue its decision.  The Argentine legislation allows for 
appeals to administrative and legal bodies if a bidder wishes to contest the contract award.  Interested 
parties may challenge decisions, within the corr esponding time-limits and following the procedures 
laid down, before the same public entity that a rranged the procurement, with the possibility of 
subsequently initiating appeal proceedings in cour t, where the administrative actions may also be 
questioned. 
206. Suppliers may be selected through:  (i) open te ndering or calls for proposals;  (ii) public 
auction;  (iii) selective tendering or calls for proposals;   and (iv) direct contracting.  As a general rule, 
the choice is made by open tendering or calls for proposals, depending on the value of the contract.  
Selecting a contractor by public auction, selective te ndering or calls for proposals or direct contracting 
is permissible only in the cases expressly envisaged (Table III.31).  The general rule notwithstanding, 
in all cases it is necessary to u se the procedure best suited to obtaining goods and services with the 
optimum technology, in good time and at the lowest possible cost, as well as to sell goods to the 
highest bidder and the one which, being the most economical, efficient and effective in the use of 
public resources, is the most appropriate in terms of the public interest.305  The Chief of Cabinet may 
adjust the "module" for determining the values establis hed for defining the type of procedure used for 
awarding a contract.306  Moreover, if justified by a variation in relative prices or in the functioning of 
                                                      
300 For further details concerning the registration process, see online information from SIPRO 
at:  http://www.argentina.gob .ar/tramites/353-inscripci%C3%B3n-en-e l-sistema-de-informaci%C3%B3n-de-pro
veedores-del -estado.php. 
301 Article 3 of Decree No. 1.023/2001. 
302 Article 15 of Decree No. 1.023/2001. 
303 Chapter II of Decree No. 1.023/2001. 
304 Article 4 of Decree No. 666/2003. 
305 Decree No. 1.023/01 (as amended) and Decree No. 893/12. 
306 A "module" is currently equal to Arg$1,000 (Decree No. 893/2012). WT/TPR/S/277 Trade Policy Review 
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  certain markets, special "modules" may be fixed for specific critical goods and services.  A selection 
procedure may not be split up. 
207. The tender or call for proposals may be open or selective, national or international.  In the 
case of a selective tender or call for proposals the i nvitation to participate is sent exclusively to 
suppliers that are registered in the ONC database;   however, bids from persons that have not been 
invited to participate are also considered.307  Between January 2007 and September 2012 the most 
used procedure was open tendering (68%), followe d by direct contracting (23%) and selective 
tendering (9%).308 
208. Open and selective tendering, like open and selec tive calls for proposals, may be single-stage 
or multistage.  A tender procedure or call for proposals is single-stage if the bids and the quality of the 
bidders are compared in a single step.  If justified by the specific characteristics of the contract, such 
as the high degree of complexity of the subject matter or the length of the term, the open or selective tender procedure or call for proposals may be organize d on a multistage basis.  National invitations to 
tender and calls for proposals are restricted to bidders  domiciled in Argentina or whose principal place 
of business is located in the country, or who have a branch duly registered in the country.  
International invitations to tende r and calls for proposals are also open to those who have their 
principal place of business abroad and do not have a branch registered in the country. 
209. Law No. 25.551 stipulates that all bidding pr ocesses, whatever the selection procedure used, 
must be published on the ONC website, as must the draft bidding documents for procurements that the 
competent authority makes publicly available, together with the ground rules and conditions, the 
tender opening record, the comparison table, the evaluation ruling, contract awards, and purchase 
orders.  International tender pro cedures and calls for proposals must be advertised in the relevant 
publications in foreign countries. 
Table III.31 
Procurement procedures 
Procedure Maximum amount 
(value defined in 
"modules")a 
Tender or call for proposals, open   
The tender or call for proposals will be open if the invita tion to participate is addressed to an indeterminate 
number of bidders with capacity, wit hout prejudice to compliance with the other requirements of the terms and 
conditions.  The open tender procedure w ill primarily be used when the pr ocuring agency's selection criteria 
are based mainly on economic factors.  The open call for proposals procedure will primarily be used when the 
procuring agency's selection criteria are based main ly on non-economic factors, such as technical and 
scientific, artistic or other such capabilities.  More than 800 "modules"
Tender or call for proposals, selective  
The tender or call for proposals will be selective when the invitation to participate is addressed exclusively to 
suppliers listed in the ONC's supplier information system .  The selective tender procedure will be used when 
the procuring agency's selection criteria are based mainly on economic factors.  The selective call for 
proposals procedure will be used wh en the procuring agency's selection criteria are based mainly on 
non-economic factors, such as technical and scientific, artistic or  other such capabilities.  Up to 800 "modules" 
Public auction  
Public auctions are used for purchasing movabl es, immovables and livestock, including among the 
first-mentioned objects of art or historical interest, bot h in the country and abroad, and for selling goods owned 
by the National State. Whatever the amount of 
the contract  
Tender or call for proposals, abridged  
The tender or call for proposals will be abridged when the invitation to participate is addressed exclusively to 
suppliers listed in the database to be designed, implemented and administ ered by the ONC.  However, bids 
from others who have not been invited to  participate will also be considered.  
                                                      
307 Article 26 of Decree No. 1.023/01. 
308 Information provided by the authorities. Argentina WT/TPR/S/277 
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  Procedure Maximum amount 
(value defined in "modules")
a 
Direct contracting  
Direct contracting is used in the following circumstances, namely, if:  From 75 to 
200 "modules"  It is not possible to apply any othe r selection procedure and the estima ted amount of the contract does not 
exceed the maximum stipulated in the regulations;  
The purpose is to have carried out or to purchase scie ntific, technical or artistic works whose execution can 
be entrusted only to one company, artist or specialist;  
A tender or call for proposals has been declared void or  has failed and a second i nvitation must be issued, 
with changes in the basic specifications and special cond itions.  If the second process is also declared void or 
fails, then the direct contracting procedure e nvisaged in this subparagraph may be used;  
For reasons of urgencyb or emergencyc it is not possible to make timely us e of another selection procedure.  
The use of this procedure must be  approved by the highes t authority of each jurisdiction or entity.  
The Executive has declared  the contractual transaction secret for reas ons of national security or defence, an 
exceptional power that cannot be delegated;  
Machinery, vehicles, equipment or engines have to be dismantled, m oved or pre-inspected in order to 
determine the repairs that are need ed and the adoption of another proc urement procedure would prove more 
expensive.  Direct contracting may not be used  for ordinary maintenance work on such items. 
a According to Article 34 of Decree No. 893/ 2012 the value of a "module" is Arg$1,000. 
b Reasons of urgency are pressing and objective needs that coul d prevent the procuring agency from performing its essential 
functions normally and on time. 
c Emergencies are accidents, weather-related events and other o ccurrences that create a dangerous situation or disaster requiri ng 
immediate action and posing a threat to life, personal safety, h ealth, public security or essen tial functions of the National S tate. 
Source : Decrees No. 1.023/2001 and No. 893/2012. 
210. Argentina continues to implement regimes such  as "Buy Argentine Labour" in order to use 
the purchasing power of the State as a means of promoting and protecting domestic industry, with 
special emphasis on small and medium-sized enterprises.309  There are also programmes of the 
"Buy Provincial" and "Buy Municipal" type.310 
211. The Buy Argentine Labour regime, established in 2001311, requires the Government, its 
agencies, departments and self-governing and decentr alized entities, State enterprises, public service 
concession holders and their direct subcontractors, to give preference in their purchases and procurements to buying and leasing goods of domest ic origin and contracting for works and services 
with local suppliers.
312  Where the purchase of goods is concerne d, suppliers of goods of domestic 
origin receive a preference of 7% on their contracts if the bid is made by an SME, or 5% if the bid 
comes from an enterprise of another kind.  This means that if the price bid for domestic goods is less than 5% or 7%, as the case may be, higher than that bid for foreign goods, the contract should go to 
the domestic supplier.
313 
212. Since 2012, the bids of suppliers that export and meet the requirements laid down by the 
Office of the Chief of Cabinet also benefit from a pr eference margin of 7% with  respect to the highest 
                                                      
309 Viewed at:  http://www.instrumentos.mec on.gov.ar/mensajes-ver-mensajes.php?id_prog= 
1029&order=fecha desc&cantidad=3. 
310 WTO (2007). 
311 Law No. 25.551. 
312 Law No. 25.551 defines goods of domestic origin as those produced or extracted in Argentina, 
provided the cost of the raw materials, inputs and materials imported for release into free circulation does not 
exceed 40% of the gros s production value. 
313 Buy Argentine Regime.  Viewed at:  http://www.instrumentos.mecon.gov.ar/ 
mensajes-ver-mensajes.php? 
id_prog=1029&order=fecha desc&cantidad=3. WT/TPR/S/277 Trade Policy Review 
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  bid.314  Moreover, likewise since 2012, to support domestic  suppliers it has been stipulated that:  air 
tickets for the public sector must be bought from the national carrier (Aerolíneas Argentinas S.A. and 
Austral Líneas Aéreas Cielos del Sur S.A.);  mo tor vehicles required for institutional tasks must be 
acquired by signing leasing agreements with Nación Leasing S.A.  Excepciones;  YPF S.A. will be 
the supplier of fuel and lubricants for the fleet of official vehicles, vessels and aircraft;  and public 
sector employees must be paid through the BNA.315 
213. Argentina continues to apply a control system based on reference prices administered by the 
Office of the Auditor-General (SIGEM).316  The system involves the determination of a reference 
value which SIGEM provides for evaluating bids when the estimated amount of the purchase or 
contract is equal to or greater than Arg$1.3 milli on, regardless of the procedure used for selecting the 
contractor.  This system does not apply to pub lic works contracts and concessions, the purchase or 
rental of immovable property, direct contracti ng with exclusivity, direct contracting between 
State agencies, and purchases of goods and contract s for services that do not meet the conditions 
"standardized or with uniform characteris tics" or "standardized or commonly used".317  Where the 
ONC fixes a maximum price which the procuring agencies may pay for the necessary goods or 
services a reference price report will not be required.318 
(vi) Intellectual property protection 
(a) General framework 
214. Argentina is a member of the World Intellectual Property Organization (WIPO) and party to 
various treaties administered by WIPO.  Since 2007, it has acceded to three in ternational classification 
agreements:  the Strasbourg Agreement (patents ), the Nice Agreement (trademarks) and the 
Locarno Agreement (industrial designs).  All three have been approved by law319 and have entered 
into force in Argentina (Table III.32).  During th e review period, Argentina has continued to sign 
multilateral intellectual property treaties.  For exampl e, it has signed the Conv ention on the Protection 
of the Underwater Cultural Heritage (19 October 2010), the International Agreement on Olive Oil and 
Table Olives, 2005 (8 May 2009) and the Conve ntion on the Rights of Persons with Disabilities 
(2 October 2008).320  Argentina is also party to the Intern ational Convention for the Protection of New 
Varieties of Plants (UPOV) (1994). 
Table III.32 
Participation in WIPO treaties  
Treaty Date of entry into force  
Locarno Agreement 9 May 2009 
Strasbourg Agreement 13 September 2008 
Nice Agreement 24 January 2008 
Performances and Phonograms Treaty 20 May 2002 
Copyright Treaty 6 March 2002 
                                                      
314 Decree No. 893/2012. 
315 Decrees No. 1.191/2012, No. 1.188/2012, No. 1.189/2012 and No. 1.187/2012. 
316 The reference price is an average market value, under the conditions proper and specific to the 
procurement examined, on the price proposal opening date. 
317 Resolution of the Office of the Auditor-General No. 122/2010. 
318 Decree No. 893/2012. 
319 Laws No. 26.229 of 25 April 2007 (Strasbourg Agreement), No. 26.230 of 26 April 2007 
(Nice Agreement) and No. 26.402 of 12 September 2008 (Locarno Agreement). 
320 Online information from WIPO, Resources:  WIPO Lex:  Argentina:  Treaty Membership.  Viewed 
at:  http://www.wipo.int/wipolex/en/profile.jsp?code=AR#a6. Argentina WT/TPR/S/277 
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  Treaty Date of entry into force  
Rome Convention 2 March 1992 
Nairobi Treaty 10 January 1986 
WIPO Convention 8 October 1980 
Phonograms Convention 30 June 1973 
Berne Convention 10 June 1967 
Paris Convention 10 February 1967 
Source : Online information from WIPO, WIPO:  Treaties and Contracting Parties:  Summary Table of Membership of the 
Treaties Administered by WIPO.  Viewed at :  http://www.wipo.int/trea ties/en/summary.jsp. 
215. The legal framework for intellectual property ri ghts has not changed substantially since 2007 
(Table III.33).  The National Industrial Property Instit ute (INPI, a decentralized agency attached to the 
Ministry of Industry), the National Copyright Directorate (DNDA, attached to the Ministry of Justice 
and Human Rights), the MAGyP, the INV and the National Seeds Institute (INASE) apply the intellectual property rights legislation (Table III.33). 
Table III.33 
Laws governing intellectual property rights  
 
Legislation Coverage Term of protection Comments  Implementing 
authority 
Copyright and related rights   
 Law on Intellectual 
Property (Law No. 11.723, OJ of 30 September 1933) 
and amendments 
thereto.  Decree No. 41.223/34 Literary, artistic and 
scientific works including computer programs and databases 
Rights of performers 
Rights of phonogram producers Lifetime of the author + 70 years
Anonymous works:  50 years from date of publication Photographs:  20 years from date 
of publication 
Films:  50 years from death of last collaborator 
Phonograms:  70 years from year 
following publication Obligation to register a work 
published in Argentina Possibility of free use DNDA 
Patents   
 Law on Patents and 
Utility Models (Law No. 24.481, OJ of 
23 March 1996) and 
amendments thereto.  Decree No. 260/96 Inventions of products or 
processes provided they are new, involve an 
inventive step and are 
capable of industrial application  20 years from filing of the 
application, non-extendable  Average processing time for 
registration:  7 years Use without authorization of 
the holder if the invention 
has not been worked within 3 years of the patent being 
granted or 4 years of the 
application being filed INPI 
Utility models   
 Law on Patents and 
Utility Models (Law No. 24.481) and 
amendments thereto.  
Decree No. 260/96 Any new arrangement or 
shape obtained or introduced in tools, work 
instruments, utensils, 
devices, equipment or other known objects 
which improves their use 
for their intended purpose.  Must be new and capable of industrial application  10 years from filing of the 
application, non-extendable Average processing time 
for registration:  3 years  May not be granted within 
the domain of protection of 
an existing patent INPI  WT/TPR/S/277 Trade Policy Review 
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Legislation Coverage Term of protection Comments  Implementing 
authority 
Trademarks   
 Law on Trademarks 
and Designations 
(Law No. 22.362, OJ 
of 2 January 1981).  Decrees No. 558/81 
and amendments 
thereto. Law on Collective 
Trademarks (Law 
No. 26.355, OJ of 27 March 2008).  
Decree No. 1.384/08 Any sign capable of 
distinguishing one product 
or service from another, 
including names and commercial slogans 10 years from registration, 
indefinitely renewable for further 
10-year periods  Average processing time 
for registration:  12 months 
Obligation to establish legal 
domicile in the Autonomous City of 
Buenos Aires in order to 
register a trademark Use of the trademark is not 
compulsory but non-use 
may give rise to an action for forfeiture INPI 
Industrial designs   
 Decree-Law 
No. 6.673/63 
and amendments thereto.  Law 
No. 16.478, OJ of 
30 September 1964.  Decree No. 5.682/65 Shapes or aspects 
incorporated in an 
industrial product for ornamental purposes 15 years divided up into three 
consecutive 5-year periods, from 
the date of presentation of the design Average processing time for 
registration:  4 working days INPI 
Geographical indications, indications of  provenance and appellations of origin  
 Law No. 25.380, OJ 
of 12 January 2001 and amendments 
thereto.  Decree 
No. 556/09 Agricultural and food 
products excl. wine and spirituous beverages 
obtained from wine Unspecified Voluntary registration  Ministry of 
Agriculture, Livestock and 
Fisheries 
 Law No. 25.163, OJ 
of 8 October 1999 and 
amendments thereto.  Decree No. 57/04 Wine and spirituous 
beverages obtained from 
wine Unspecified Indication of provenance:  
only for table wines 
containing 80% of grapes produced in the area from 
which the name comes 
Geographical indication:  used exclusively for quality 
wines 
Appellation of origin:  used exclusively for select 
varieties of wines INV 
New plant varieties   
 Law on Seeds and 
Phytogenetic 
Creations and amendments thereto 
(Law No. 20.247, OJ 
of 16 April 1973).  Decree No. 2.183/91.  
Law No. 24.376, OJ 
of 6 October 1994 and Decree No. 2.817/91 New plant varieties 20 years (from being granted) 
for all species Protection through 
breeder's right INASE 
Source : Online information from InfoLEG.  Viewed at:  http:/ /infoleg.mecon.gov.ar/default1.h tm, and online information 
from INPI.  Viewed at:  http://www. inpi.gov.ar/templates/index.asp, a nd online informati on from the DNDA.  
Viewed at:  http://www.jus.gob.ar/derecho-de-author/,  and information provided by the authorities. 
(b) Copyright and related rights 
216. The Law on Intellectual Property was amended in 2007 to exempt from the payment of 
copyright the reproduction and distribution of scientific or literary works in special systems for the blind and other people with perceptual disabilities.
321  In addition, the period of protection of the 
                                                      
321 Law No. 26.285, Official Journal of 3 July 2007. Argentina WT/TPR/S/277 
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  rights of performers whose performance is fixe d in phonograms and of phonogram producers was 
established in 2009.322 
217. In 2006, Argentina recognized the Argentine Performers Management Society (SAGAI) and, 
in 2009, the Civil Association of Argentine Film Directors (DAC) which represent actors, dancers and 
author-directors of cinematographic and audiovisual works, both Argentine and foreign.  
The Secretariat for the Media, in collaboration w ith SAGAI and the DAC, fixes the fees for actors, 
dancers and author-directors.  SAGAI and the DAC  collect and distribute these fees.  The fees 
generated in Argentina by foreign performers, whet her actors or dancers, or by the cinematographic 
and audiovisual works of foreign author-directors are collected and distributed only if there is 
reciprocity of treatment.323 
(c) Industrial property 
218. During the review period there were no significant changes to the 1996 Law on Patents and 
Utility Models.  However, there was a change in th e regulations.  In 2012, Argentina approved rules 
on the examination of patentability for chem ical-pharmaceutical patent applications.324 
219. In 2008, Argentina adopted legislation to prot ect collective trademarks, according to which 
only a group of producers and/or service provide rs listed in the National Register of Local 
Development and Social Economy Agents may own a collective trademark.  The applicants do not 
pay INPI charges.325 
220. In 2009, the Executive issued implementing regul ations for Law No. 25.380, Official Journal 
of 12 January 2001, which established the regime for geographical indications and appellations of 
origin for agricultural and food products.326  During the review period, the Ministry of Agriculture, 
Livestock and Fisheries granted appella tions of origin to Tandil salami ( salame de Tandil ) (in 2011) 
and to Creole goat from the north of the province of Neuquén ( chivito criollo del Norte Neuquino ) 
(in 2010).327 
221. Argentina does not have a law for protecting layo ut-designs of integrated circuits, but these 
layouts can be protected by registering industrial designs.328 
222. Argentina permits the transfer, assignment or licensing of technology or trademarks by 
persons domiciled abroad in favour of na tural or legal persons in Argentina.329  Registration of the 
technology transfer contracts with INPI is not comp ulsory.  However, registra tion brings tax benefits 
for the party residing in Argentina, by allowing de duction of the sum paid as expenses, and for the 
party residing abroad, by enabling it to benef it from a reduction in the taxable component on which 
income/profits tax must be paid.330 
                                                      
322 Law No. 26.570, Official Journal of 14 December 2009. 
323 Decrees No. 1.914/06 and No. 124/09. 
324 Joint Resolution MI No. 118/12, MS No. 546/12 and INPI No. 107/12. 
325 Law No. 26.355, Official Journal of 27 March 2008, and Decree No. 1.384/08. 
326 Decree No. 556/09. 
327 MAGyP Resolutions No. 986/11 and No. 950/10. 
328 Information provided by the authorities. 
329 Law No. 22.426, Official Journal of 23 March 1981, Article 1. 
330 Online information from INPI.  Viewed at:  http://www.inpi.gov.ar /templates/index.asp. WT/TPR/S/277 Trade Policy Review 
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  223. During the review period, the National Industrial Property Institute (INPI) increased the fees 
for the registration services it provides.331  Moreover, INPI has implemented a computer system to 
streamline procedures and facilitate the payment of fees.332 
(d) Enforcement 
224. Infringements of intellectual property rights are sanctioned by law.333  The Law on the 
Promotion of Books and Reading specifically sanctio ns reproduction without the consent of the author 
or publisher.334  The federal courts have jurisdiction over  industrial property rights cases;  where new 
plant varieties are concerned, the federal courts  are competent only in cases involving administrative 
offences.  The ordinary civil or commercial courts consider cases of infringement of copyright and 
related rights and violation of breeder's rights between holders and third parties.335  The agency 
responsible for applying sanctions fo r violation of breeder's rights is INASE (the courts are competent 
only in the event of an appeal). 
225. Since 2004 Argentina has prohibited the im portation and exportation of goods with 
counterfeit trademarks and illegal copies.  If during customs inspection doubts arise as to the authenticity of the goods, the customs services may suspend release for a period of up to seven 
working days to consult the right-holder and for the latter, where appropriate, to go to court.
336  
Regulations implementing the law establishing this prohibition were issued in 2006 when the AFIP 
provided the customs services with operational a nd control measures for detaining counterfeit 
goods.337  To intensify the campaign against the traf fic in counterfeit articles, in 2007 the AFIP 
implemented the warning system Sistema de Asientos de Alerta .338  The system is intended for 
trademark holders and for holders of copyright or re lated rights but at the moment is available only to 
trademark holders.339  The system makes it possible to suspend the import/export process for three 
days, if the goods are found to bear the trademark of  a holder listed in the system, and to carry out an 
inspection in the presence of the holder.  If the inspec tion indicates that there is or could be trademark 
fraud, the appropriate legal and administrative measures are taken.340  Listing in the system, for a 
period of two years, renewable, is voluntary and free of charge.341 
                                                      
331 MI Resolution No. 1/11.  The fees charged by INPI up to July 2011 are contained in Decree 
No. 260/96. 
332 INPI Resolution No. 202/09. 
333 Infringements of intellectual property rights are sanctioned by Laws No. 11.7234 (copyright and 
related rights), No. 24.481 (patents and utility models ), No. 22.362 (trademarks) , No. 25.380 (geographical 
indications and appellations of origin of agricultural and food products), No. 25.163 (indications of provenance, 
geographical indications and appellations of origin for wine and spirituous beverages obtained from wine) and 
No. 20.247 (new plant varieties), Decree-Law No. 6.673/63 (industrial designs) and Decree No. 1.384/08 
(collective trademarks). 
334 Law No. 25.446, Official Journal of 26 July 2001. 
335 WTO document IP/N/6/ARG/1 of  4 December 2002, and informati on provided by the authorities. 
336 Laws No. 26.458, Official Journal of 16 December 2008, and No. 25.986 of 15 September 2003. 
337 AFIP External Note No. 53/06. 
338 AFIP General Resolution No. 2.216/07. 
339 AFIP General Resolution No. 2.216/07.  Vi ewed at:  http://www.afip.gob.ar/genericos/ 
guiavirtual/directorio_subcategoria.aspx?id_nivel1=556&id_nivel2=925, and UNESCO (undated). 
340 AFIP General Resolution No. 2.216/07 and online information from AFIP, Sistema de Asientos de 
Alerta .  Viewed at:  http://www.afip.go b.ar/genericos/guiavirtual/directorio_subcategoria.aspx?id_nivel1= 
556&id_nivel2=925. 
341 AFIP General Resolution No. 2.216/07, Articles 1 and 3.  The registration form can be found in 
AFIP Resolution No. 83/08. Argentina WT/TPR/S/277 
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  226. In addition, to protect copyright, various public  and private associations conduct anti-piracy 
and awareness-raising campaigns.342  In particular, in 2006, the Argentine Chamber of Phonogram 
and Videogram Producers (CAPIF) published a "Guide  to good practice in the area of intellectual 
property rights and data security for businesses and organizations" to promote good practice and 
inform and raise awareness about the consequences of illegally sharing music through the Internet and 
illegally reproducing music within a business environment.343  Digital File Check software, which 
tells people whether the use of music, video and im age files on the Internet is safe and legal, is 
available to all on the CAPIF web page, free of charge.344  In addition, phonogram producers can 
obtain from CAPIF the hologram "IFPI 2000", whic h certifies the authenticity of CDs and DVDs.  
The hologram is a non-erasable and unique imag e, impossible to duplicate because of the 
incorporation of cloaked technology, which can only be verified by forensic means.345 
                                                      
342 Online information from Lucha contra  la Piratería en América Latina, Diagnóstico .  Viewed at:  
http://www.luchacontralapirateria.co m, and WIPO online information, IP Outreach in Practice:  
Communication Campaigns Database .  Viewed at:  http://www.wipo. int/ip-outreach/en/tools/practice. 
343 CAPIF (2006). 
344 UNESCO (undated). 
345 UNESCO (undated).