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III. TRADE POLICIES BY MEASURE 
(1) OVERVIEW  
1. Since its previous review in 1999, Argentina has adopted a number of measures to streamline 
customs procedures, such as eliminating preshipme nt inspection and lowering the simple average 
most-favoured-nation (MFN) tariff by just over three pe rcentage points to 10.4 per cent.  Agricultural 
products (WTO definition) receive slightly lower average tariff protection (9.9 per cent) than non-
agricultural products (10.5 per cent).  All tariff lines are subject to ad valorem  duties except the 8 per 
cent of lines that since 2000 have been subject to compound rates ( ad valorem  plus minimum specific 
import duties).  The tariff structure shows signs of escalation.  Argentina applies the MERCOSUR 
Common External Tariff, with some exceptions. 
2. Argentina has bound all its tariffs, thereby maki ng its trade regime more predictable.  
Nonetheless, there is still a wide gap between applie d and bound tariffs (the latter averaging 30.7 per 
cent).  Argentina bound its other duties and charges at a level of 3 per cent. 
3. In addition to tariffs, Argentina levies two othe r charges exclusively on imports:  a statistical 
tax of 0.5 per cent on the vast majority of MFN imports, and levies on sugar imports that vary with 
the world price. 
4. In general, imports receive national treatment as far as the application of domestic taxes is 
concerned.  Nonetheless, excise duties on products such as cigarettes, beverages and automobiles are 
calculated by increasing the taxable base by 30 per cen t in the case of imports.  In 2002 a WTO Panel 
found, among other things, that the system of a dvance VAT payments and anticipated profits tax 
imposed a heavier fiscal burden on imports than on domestic products.  Argentina has since taken 
steps to rectify this situation. 
5. Argentina has made wide use of anti-dumping me asures, particularly during the years leading 
up to the devaluation in 2002.  Between Janua ry 1999 and December 2005, Argentina initiated 
111 anti-dumping cases, and adopted 62 provisional a nd 88 final measures.  As at December 2005, 
there were 35 product groups (all of them manufact ured goods) subject to final anti-dumping duties.  
In contrast, the use of countervailing duties and safeguard measures has been relatively limited:  
between January 1999 and June 2004, Argentina a dopted two safeguard measures with respect to 
mopeds and motorcycles and preserved peaches.  The only safeguard measure in force as of 
June 2006 related to colour television sets. 
6. Argentina prohibits imports in several produc t categories (such as vehicles, autoparts and 
used tyres).  Since 1999, an automatic pre-impor tation licence has been required for all products. 
Furthermore, some products require a non-automatic import licence or prior authorization for sanitary 
or phytosanitary, safety, or environmental protection reasons.  Argentina has notified the WTO of 96 sanitary and phytosanitary measures and 247 techni cal regulations during the period under review. 
7. Following devaluation of the peso in 2002, th e rates and scope of export duties were both 
increased.  The stated objective of these duties is to a ttenuate the effects of exchange-rate fluctuations 
on domestic prices and counter the erosion of tax revenues.  Although the higher export duties were 
introduced as temporary measures, no date has been set for ending them.  Export duties accounted for 
nearly 10 per cent of total tax revenue on aver age between 2002 and 2005.  In mid-2006, the 
applicable rates were 5, 10, 15, 20 and 45 per cen t of the f.o.b. value.  For various dutiable 
agricultural exports, official f.o.b. prices are established to discourage under- or over-invoicing.  
Suspensions or other restrictions on exports have  also been used, as in the case of copper and 
aluminium tailings, bovine livestock on the hoof and selected cuts of bovine meat. Argentina WT/TPR/S/176 
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8. The export duties and quantitative restrictions adopt ed in recent years have helped keep the 
Argentine market prices of the products in ques tion below their world levels, thereby discouraging 
exports by reducing the profits that Argentine produc ers earn on foreign sales.  In general, primary 
products have been most affected, since these constitu te the majority of Argentine exports and bear 
the highest rates of duty, while manufacturing a nd other consumer goods act ivities have benefited 
from inputs at lower prices than would prevail in th e absence of such measures.  On the other hand, 
Argentina promotes foreign sales of its manufactured  products through various fiscal incentives and 
tax refunds on exports, as well as through special customs areas and the free zone regime. 
9. Argentina has a number of horizontal investment  incentive schemes in place that complement 
government assistance to specific activities.  Such schemes generally aim to reduce the initial cost of 
an investment, promote research and development (R&D) and foster regional development.  The 
benefits granted under two of these schemes (im port regimes for used production lines and for goods 
to be used in large-scale investment projects) ar e subject to the purchase of domestic products.  A 
number of credit lines, such as those used by certain programmes to stimulate microenterprises and small and medium-sized businesses (SMEs), are offered at preferential interest rates.  Argentina has 
notified the WTO Committee on Subsidies and Countervailing Measures of two schemes providing 
horizontal incentives (the free zones regime, and the capital goods and information technology and 
telecommunications goods regime), as well as subsid ies for mining and forestry activity and other 
programmes that provide subsidies. 
10. Following an intensive privatization process in  the 1990s, direct State participation in the 
economy is now confined to 17 enterprises in sect ors such as energy, transport and finance.  
Argentina has notified the WTO that it does not ha ve any State trading enterprise (as defined in 
Article XXVII of the GATT 1994).  Argentina h as legislation on competition policy, but its 
institutional capacity to implement it has been hindere d by budget constraints, a lack of independence 
for the antitrust authority and the fact that the country does not have a strong competition culture.  A 
new competition law and the establishment of a National Tribunal for the Protection of Competition 
have been under consideration for several year s.  Strengthening of the legal and institutional 
framework of competition policy is an urgent task that would increase public trust in the market's 
capacity to set prices and allocate resources.  Between January 2002 and December 2006, the 
Government has had the power to set prices in any area of the economy a nd to renegotiate the 
contracts of privatized enterprises.  As at mi d-2006, this had resulted in the renegotiation of 
64 contracts and the signing of a number of pricing agreements with producers in a variety of areas. 
11. Although Argentina is not party to the WTO Plurilateral Agreement on Government 
Procurement, it has had observer status since April 1997.  In 2001, the system of domestic margins of preference (between 5 and 7 per cent) was reintroduced with the aim of promoting domestic production. 
12. The Agreement on Trade-Related Aspects of In tellectual Property (the TRIPS Agreement) 
entered into force for Argentina in January 2000, and the country's intellectual property legislation 
was reviewed by the TRIPS Council in November 2001. 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures, documentation and registration 
13. The Federal Revenue Administration (AFIP), a se lf-governing entity of the Ministry of the 
Economy and Production (MEP), is responsible for implementing tax and customs policy.1  The AFIP 
                                                      
1 Decrees Nos. 1156/96 of 14 October 1996 and 618/97 of 10 July 1997. WT/TPR/S/176 Trade Policy Review 
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was created in 1998 from a merger between the fo rmer National Customs Administration (ANA) and 
the Directorate-General of Taxation (DGI), and it now includes the Directorate-General of Customs 
(DGA) and the DGI.  This merger led to a simplification of customs procedures, in addition to measures aimed at reducing administ rative and payroll costs, and better exploitation of available tax 
data.  In 2005, the organic structure of the AFIP was modified, particularly as regards the DGA, and a 
Subdirectorate-General of Customs Control was created to modernize customs control. 
14. Import procedures are established in the Cust oms Code (approved by Law No. 22.415 of 
2 March 1981, modified by Law No. 25.986 of 16 December 2004, and earlier amendments) and its 
Regulatory Decree No. 1001 of 21 May 1982 (as amended).  Specific import procedures are 
applicable under special regimes (Section VI of the Customs Code).
2  The same customs procedures 
apply to imports from all sour ces including MERCOSUR;  and the authorities stated that the 
procedure most frequently used in practice is di rect customs clearance (Articles 278-284 of the 
Customs Code). 
15. Importers and exporters mu st be listed in the relevant register at the DGA.3  T h e  g e n e r a l  
criteria for registration include evidence of registra tion and tax domicile with the DGI (via the tax 
identification number (CUIT)), together with pr oof of the necessary solvency or payment of a 
guarantee to the DGA.4  Importers and exporters must also establish a special address in the country 
(an address for customs in the area near the port that they use). 
16. For certain imports, the product and/or importer need  to be registered in a specific register.  
For example, in the case of food imports for reta il sale, both the importer and the product have to 
register with the National Register of Food Products  (RNPA).  Imports of reagents and materials for 
medical use also require registra tion of importers and products.5  Importation of any apparatus or 
device for calculating or determining values of  any kind must be appr oved and submitted for 
inspection by the National Legal Metrology Office, which also registers the importer.6  C e r t a i n  
products or their importers also  require registration for sanitary and phytosanitary purposes (see 
Section (2)(ix)). 
17. An information form was introduced in 1999 a nd is applicable to numerous products (see 
Section (2)(vi)).7  In the case of imports arriving thro ugh customs offices connected to the MARÍA 
(SIM) computer system, the information form must be registered with AFIP.  If the customs office 
does not have a SIM connection, the information form  must be approved by the Undersecretariat for 
Foreign Trade of the Secretariat of Industry, Trad e and Mining.  After registration with AFIP, the 
form becomes the automatic pre-importation licen ce (LAPI), which must be presented to customs 
before customs clearance.  The LAPI is valid for 60 days.8 
18. Other compulsory customs documents include  a customs declaration accompanied by a 
commercial invoice, a bill of lading, a packing lis t and a declaration of customs value (where 
appropriate).  Requirements for items subject to health, security, environmental or other controls 
                                                      
2 Such as regimes for luggage;  par cels carried free of freight charges ( pacotilla );  diplomatic 
allowances;  postal shipments;  samples;  containers;  re-importation of merchandise exported for consumption;  
border traffic;  and shipments of assistance and emergency aid. 
3 Article 92 of Law No. 22.415 (Customs Code) of 2 March 1981, as amended. 
4 Customs Code, Decrees Nos. 2690/2002 of 27 December 2002 and 971/2003 of 25 April 2003. 
5 Decree No. 2505/85;  Resolutions Nos. 551/86, 139/89, 607/93, 2015/93, 255/94 (Annex V), 460/95, 
1380/95, and 446/96. 
6 Law No. 19.511, Decree No. 1157/72, and Resolutions Nos. 198/84 and 140/86. 
7 Resolution No. 17/99 of 20 January 1999. 
8 Resolutions Nos. 17/99 of 20 January 1999 and 820/99 of 30 June 1999. Argentina WT/TPR/S/176 
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include import licences and prior authorizations (see Section (2)(vi)), sanitary or phytosanitary 
certificates (see Section (2)(ix)), or certificates of conformity with technical regulations (see Section (2)(viii)).  A certificate of origin may be required for imports subject to non-preferential tariff 
treatment or the application of trade remedies, or for statistical purposes (see Section (2)(iii)). 
19. The customs service assigns channels both at random and on the basis of risk analysis 
(selectivity);  in the latter case the channel allo cation depends on the type of merchandise, the 
operators, origin, and import regimes.  Imports must pass through one of the three selection channels:  
red (physical and document inspection), orange (doc ument inspection) or green (no inspection).  Use 
of the red channel is mandatory for goods subject  to specific controls, such as pharmaceuticals and 
firearms;  the orange or red channel is manda tory for goods subject to specific documentation 
requirements (see section (2)(vi)).  In all three cases (green, orange or red channel), customs are 
authorized under the Customs Code to inspect the imported goods physically at the importer's warehouse, after customs clearance. 
20. Between 1999 and 2005, a purple channel wa s used requiring a cash deposit or bank 
guarantee.  In 2005, this was replaced by the red value channel under Resolution No. 1907/05, with or 
without a guarantee, and documentary value control.   Related reference valu es were established by 
General Resolution No. 1661 (see Section (2)(ii)).  Goods subject to value control are selected 
through risk analysis and are entered into the value monitoring module, which is administered centrally by the Subdirectorate-General of Customs Control. 
21. As at July 2006, the proportions of imports passing through the various channels were:  red 
channel 25.6 per cent; orange channel 29.6 per cent, and green channel, 44.8 per cent.  According to 
the authorities, 84 per cent of goods subject to re d channel verification were released within 48 hours 
in 2005.
9 
22. For operators considered highly trustw orthy, an on-site customs regime ( aduanas 
domiciliarias ) has been in force since 1999, whereby custom s clearance can be done at the enterprise's 
address.10  Under this regime, goods are transported dir ectly to the firm's premises, where the import 
documentation is verified and the goods may be insp ected physically.  As at October 2006, 11 firms 
were benefiting from this regime  for their industrial plants.11 
23. The Customs Code establishes appeal pro cedures for customs decisions concerning duty 
payments, prohibitions and tax incentives for exports, among other issues.12  Valuation, tariff 
classification and other procedures prior to the payment of customs duties can only be contested in the 
context of a case involving duty payment.  As a firs t step, the case has to be referred to the Director-
General of Customs in whose jurisdiction the decision was reached, and also to the head of the DGA office responsible for reviewing the customs docum ents if additional duty payments are involved.
13  If 
the contested decision was taken by the DGA, then the Director-General of Customs will hear the 
case.  Customs decisions can be a ppealed to the Tax Tribunal, but only where the amounts contested 
                                                      
9 AFIP (2006b). 
10 Resolution No. 596/1999 of 17 May 1999, supplemented by Resolutions Nos. 671/99 of 
30 August 1999, 40/99 of 24 November 1999, 21/2000 of 21 June 2000, and 14/2003 of 27 May 2003. 
11 ARCOR S.A.I.C. (food and food containers);  Volkswagen Arg S.A. (automotive);  General Motors 
Arg S.A. (automotive);  SIDERCA S.A.  (steel);  MIGROR S.A.C.I.F. (aut oparts supplier);  Philips Argentina 
S.A.;  Fiat Auto Argentina S.A. (automotive);  Hewl ett Packard Argentina S.R.L. (computer hardware);  
Kimberly Clark Arg S.A. KCK Tissue (paper);  SADESA S.A. (leather products);  and Siemens S.A. 
(electronics). 
12 Section XIV of Law No. 22.415 (Customs Code). 
13 Article 1018 of Law No. 22.415 (Customs Code). WT/TPR/S/176 Trade Policy Review 
Page 34 
 
 
are more than Arg$2,500 (about US$862.1).  Rulings by the Tax Tribunal can then be appealed to 
Federal Chambers. 
(ii) Customs valuation 
24. Argentina was a signatory to the Tokyo Round Agreement on Customs Valuation and started 
to implement it in 1988.  In 1996, Argentina informed the WTO14 that the legislation notified under 
the Tokyo Round Customs Valuation Agreement ha d been modified by various resolutions.15  
Argentina never filed a reservation on the setting of  minimum prices, but did enter a reservation 
concerning the reversal of the sequential order of  the deductive method and computed value method 
(Article 3 of Annex III) and application of the deductive method (Article 4 of Annex III).16  For other 
valuation methods, the sequence as stated in the WT O Agreement is used. Argentina has responded to 
the GATT checklist of customs valuation issues.17 
25. The Argentine authorities have indicated that  in 2005 the transaction value was used for 
customs valuation purposes in roughl y 95 per cent of total imports. 
26. The range of value system introduced in 199618 to monitor practices of under- or over-
invoicing, was abolished in 2000 by Resolution No . 857/2000.  Under this system, goods for which 
the declared value fell outside the price range had to  be cleared through the red channel.  When the 
value was below the price range floor, customs cl earance required a 120-day guarantee equivalent to 
the difference between the duties and charges based on the declared value and those that would be 
collected on the average of the floor and ceiling prices.19 
27. When preshipment inspection was discontinued in 2001 (see below), Resolution No. 1004/01 
of 10 May 2001 gave the AFIP powers to use reference values for customs valuation purposes as a 
means to combat under-invoicing.  These reference values were introduced in 2001 in respect of 
imports for consumption of specified products  from certain countries or country groups.20  In 2005, 
that resolution was superseded by Resolution No. 1907 which, among other things, replaced the 
concept of "reference values" with "criterion valu es", which the authorities state are defined with 
private-sector participation.  The new resolution also authorized the AFIP (through the DGA) to 
establish criterion values.  Imports with a declar ed value lower than the criterion value require 
payment of a guarantee equivalent to the difference in  duties to be paid on the declared value and the 
criterion value as established by the DGA.21  Criterion values can be consulted on the Internet22 and in 
the specialist foreign trade journals fami liar to users of the customs service. 
28. The lists of products and country groups subject  to reference or criterion values have been 
altered several times during the pe riod under review.  In mid-2004, re ference values were applicable 
to 789 products from 15 country groups.23  In June 2006, there were 24 products24 subject to criterion 
                                                      
14 WTO document G/VAL/N/1/AR G/1 of 6 November 1996. 
15 Resolutions Nos. 2778/87, 2779/90, 468/91 and 1649/92, together with Article 2 and Annex I of 
Resolution No. 1166/92, cited in WTO document G/VAL/N/1/ARG/1 of 6 November 1996. 
16 WTO document G/VAL/2/Rev.22 of 10 April 2006. 
17 GATT document VAL/2/Rev.2/Add.4 of 9 November 1987. 
18 Resolution No. 23432 of 16 July 1996. 
19 WTO document G/C/M/20 of 10 July 1997. 
20 Resolution No. 1008 of 11 May 2001. 
21 Resolution No. 1907/05 of 5 July 2005. 
22 See http://www.infoleg.gov.ar/. 
23 Resolution No. 1707 of 21 July 2004, repealed by Resolution No. 1716 of 2 August 2004. 
24 Relating to product groups such as rubber tubes for tyres of the type used in bicycles;  kit holders, cut 
corduroy;  gas lighters;  and lighters used in kitchens. Argentina WT/TPR/S/176 
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values originating from four different country groups25 (with certain countries belonging to more than 
one group).26  Of the 24 products, 21 involved Asian countries only (Group 4). 
29. Customs valuation is based on the official exch ange rates notified by the Central Bank of the 
Argentine Republic (BCRA). 
30. Between 1997 and 2001, Argentina used preshipment inspection (PSI)27 on a range of goods 
specified by the Government28 that had an f.o.b. value of US$3,000 or more.  Inspection costs were 
covered by the authorities.29 
(iii) Rules of origin 
31. Argentina has notified the WTO of its rules of origin, both non-preferential and preferential30, 
the most recent notification in both cases dating back to 1997.31 
32. Under Resolution No. 763/96, certificates of or igin may be required for merchandise imports 
subject to non-preferential trade policy instruments.  Non-preferential rules of origin are governed by 
Resolutions Nos. 763/96 and 381/96 and are applicab le in the case of trade remedies and import 
quotas, as well as for statistical purposes.  Accordi ng to these resolutions, the only imports requiring 
certificates of origin for statistical purposes are imports for consumption of fabrics, garments, 
made-ups and footwear, as well as products for whic h an investigation has been initiated (but not 
concluded) in relation to corrective actio n, irrespective of the goods' provenance.32 
33. Under non-preferential rules of origin, a product is deemed to originate in a given country if it 
has been produced entirely in that country; or, if many countries have been involved in the production 
process, the country where the product underwent its l ast substantial transformation (as defined in the 
                                                      
25 As at May 2006 four country groups were subject to reference prices for certain products:  Group 1 
(Brazil, Colombia, Chile, Ecuador, Paraguay, Uruguay);  Group 3 (Canada, United States, Mexico);  Group 4 
(Democratic People's Republic of Korea, Republic of Korea, China, United Arab Emirates, Philippines, Hong 
Kong, India, Indonesia, Israel, Malaysia, Pakistan, Ch inese Taipei, Thailand, Sing apore, Viet Nam);  and 
Group 12 (Democratic People's Republic of Korea, Republ ic of Korea, United Arab Emirates, Philippines, Hong 
Kong, India, Indonesia, Israel, Malaysia, Pakistan, Thailand, Singapore, Viet Nam). 
26 DGA, External Note No. 16/2006 of 27 April 2006. 
27 PSI was established by Decree No. 477 of 22 May 1997 and eliminated by Resolution No. 650/2001 
of 2 November 2001. 
28 Inspections covered goods from the following product groups, as defined by Resolution No. 217/99 
of 23 February 1999:  bicycles tyres;  woven fabrics, te xtile articles, and knitted or cr ocheted fabrics;  iron and 
steel and products thereof;  tools;  machinery;  automatic data processing machines and their parts and accessories;  fixed line telephone sets with cordless ha ndsets;  electrical apparatu s for line telephony or line 
telegraphy;  electrical capacitors and ap paratus;  integrated circuits;  pa rts and accessories of motor and other 
vehicles;  medical instruments and appliances;  automatic regulating or controlling instruments and apparatus;  and zip fasteners. 
29 Decree No. 477/97 of 22 May 1997. 
30 WTO documents G/RO/N/2 of 22 June 1995, G/RO/N/10 of 16 August 1996, G/RO/N/12 of 
1 October 1996, and G/RO/N/16 of 5 March 1997. 
31 The non-preferential rules of orig in notified are as follows:  Law No. 22.415/82 (Customs Code) of 
2 March 1981, and MEOSP Resolutions Nos. 763/96 of 7 June 1996 and 381/96 of 1 November 1996.  The 
preferential rules of origin notified are:  MEOSP Resolutions Nos. 763/96 of 7 June 1996 and 381/96 of 
2 November 1996;  LAIA General Regime of Origin (Resolution No. 78 and Agreement No. 91 of the Committee of Representatives);  and the origin regi mes of partial scope agr eements and the MERCOSUR 
Origin Regime (i.e. MERCOSUR Decisions Nos. 6/94 and 23/94). 
32 Resolution No. 39/96 of 8 January 1996 of the Ministry of the Economy and Public Works and 
Services (MEOSP). WT/TPR/S/176 Trade Policy Review 
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general legislation on rules of origin).  The certific ate of origin should be issued in the country of 
origin by the competent government authority, or else by the entity to which this function is delegated.
33  Certificates of origin should be countersi gned by the Argentine consulate in the country 
of origin and are valid for six months.34 
34. In 1999 a certificate of origin requirement  was introduced for all imports from non-WTO 
Members35 but was abolished in 2002.36 
35. Entities authorized to issue prefer ential certificates of origin in  Argentina, in the framework 
of the Latin American Integration Association (LAIA), are listed on the Internet site of the Undersecretariat for Trade Policy and Management.
37  Non-preferential certificates of origin are not 
regulated. 
36. Imports benefiting from preferences granted by LAIA, MERCOSUR or countries with which 
Argentina has concluded Economic Complementar ity Agreements (ECAs) are subject to the 
preferential rules of origin defined in these agreements.38 
37. The LAIA general rules of origin39 grant originating status to products on the basis of specific 
criteria:  if they have been processed in the te rritory of one of the signatories using exclusively 
materials from other signatory countries;  or, wher e materials from non-participating countries have 
been used, there has been a change  in the tariff heading;  or, where this criterion cannot be met, the 
c.i.f. value of inputs of materials from third countri es does not exceed 50 per cent of the f.o.b. value of 
the final product.  Where goods are assembled, the c.i.f. value of the inputs from third countries may 
not exceed 50 per cent of the f.o.b. value of the fi nal product, except in the case of less developed 
countries40 for which the limit is 60 per cent.  These rul es apply to arrangements such as the bilateral 
agreements between Argentina and Mexico (ECA No. 6), Argentina and Cuba (ECA No. 45), and 
other agreements providing for regional tariff preferences (RTPs). 
38. For intra-MERCOSUR preferential trade, rules of  origin may be either general or specific.41  
Under the general rules, products must have been wholly obtained or manufactured within 
MERCOSUR;  or, where materials from third countri es are used in the production process, a change 
in the tariff heading must take place;  or the f.o.b.  value of the final product must not contain more 
than 40 per cent of inputs from third countries (c.i.f. value).  The latter stipulation also applies to goods that are assembled or made up.  None theless, conclusion of the Agreement between 
MERCOSUR and Colombia, Ecuador and Venezuela (E CA No. 59) resulted in the minimum regional 
value-added content being reduced to 50 per cent fo r the first seven years of implementation of that 
agreement, and to 55 per cent as of the eighth year  following its entry into force, with the aim of 
reaching 60 per cent of regional value-added by  a later date which has yet to be fixed.
42  Special rules 
apply to chemicals, agrochemical s, steel, capital goods, telecommunica tions and computer equipment, 
dairy products, paper, textiles and footwear. 
                                                      
33 MEOSP Resolution No. 763/96 of 7 June 1996. 
34 MEOSP Resolution No. 763/96 of 7 June 1996. 
35 Resolution No. 305/99 of 11 May 1999 of the Secretariat of Industry, Trade and Mining. 
36 Resolution No. 166/2002 of 7 October 2002 of the Secretariat of Industry, Trade and Mining. 
37 Ministry of the Economy and Production (2006a). 
38 MEOSP Resolution No. 763/96 of 7 June 1996. 
39 LAIA Resolutions Nos. 78 of 24 November 1987 and 252 of 4 August1999. 
40 These countries are Bolivia, Ecuador and Paraguay. 
41 MERCOSUR Decisions Nos. 6/94, 23/94, 16/97, 3/00 and 01/04, Directive No. 4/00 and 
Resolution No. 27/01. 
42 Brazil and Argentina continue to apply a regional value-added of 60 per cent in their reciprocal trade. Argentina WT/TPR/S/176 
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39. In addition to MERCOSUR, other agreements si gned by Argentina (either individually or as 
part of MERCOSUR) within the LAIA framework ha ve their own rules of origin.  Apart from the 
bilateral agreement between Argentina and Mexico (ECA No. 6), these are the MERCOSUR Agreements with Chile (ECA No. 35);  Bolivia (ECA No. 36);  Mexico (ECA No. 55, for the 
automotive industry only);  Peru (ECA No. 58);  and with Colombia, Ecuador and Venezuela 
(ECA No. 59) (see Chapter II(4) for further details  on these agreements).  The Argentina-Mexico 
Agreement contains specific rules of origin; in th e case of the automotive sector (chapter 87 of the 
Harmonized System (HS)), the rules defined in  ECA No. 55 apply.  All MERCOSUR Agreements 
contain special rules of origin for certain products, generally based on a change in tariff classification.  
Where this method cannot be used, originating status  granted if the c.i.f. value of the materials 
originating in third countries is no more than 40 - 60  per cent of the f.o.b. value of the final product 
(the exact percentage depending  on the agreement and product).
43 
(iv) Tariffs 
(a) Tariff structure 
40. Argentina grants at least MFN treatment to all its trading partners. 
41. In 2005, total import duties collected amounted to Arg$3,780 million (US$1,303.4 million) 
representing 2.86 percent of the country's total tax revenue.44 
42. Argentina's 2006 tariff schedule contains 9,784 li nes (at the 8-digit level), with rates ranging 
from 0 to 35 per cent.  Ninety-two per cent of all tariff lines are subject to ad valorem  duties, and the 
remaining 8 per cent to compound rates consisting of ad valorem  duties plus specific levies known as 
"minimum specific import duties" or DIEMs (see Section (2)(v)).  Tariffs are calculated on the 
c.i.f. value of the imported goods.  Argentina does not levy seasonal, temporary or variable import duties. 
43. Minimum specific duties were introduced in 2 000.  The 2006 tariff schedule submitted to the 
WTO contains 777 tariff lines subject to these duties, including products such as textiles, clothing and 
certain other textile products, footwear, and headgear, certain types of toys, and four items relating to 
information technology and telecommunications products.  These minimum duties are levied on 
imports from all destinations ap art from MERCOSUR;  although they are specific duties, they may 
not exceed the bound tariffs for imports from WTO Members.  DIEMs are activated only when the 
duty that results from their application is greater than that resulting from the ad valorem  tariff.  
Although DIEMs on footwear were initially scheduled  to expire on 30 June 2001, they have been 
successively extended; as at May 2006, they we re scheduled to end on 31 December 2007.
45  T h e  
number of tariff lines involving footwear46, textiles, textile clothing a nd apparel subject to DIEMs has 
been reduced with the passage of time.47 
                                                      
43 Brief descriptions of the rules of origin applied in the MERCOSUR Agreements with Chile 
(ECA No. 35), Bolivia (ECA No. 36), Mexico (ECA No. 55), Peru (ECA No. 58), and with Colombia, Ecuador 
and Venezuela (ECA No. 59) can be found in WTO (2006), Chapter III(2)(iii). 
44 AFIP (2005). 
45 Resolutions Nos. 123/2000 of 23 February 2000 and 572/2000 of 21 July 2000. 
46 As at June 2006, DIEMs were levied on sports shoes (tariff lines 6402.12.00 6402.19.00;  
6402.91.00;  6402.99.00;  6403.12.00;  6403.19. 00;  6403.91.00;  6403.99.00 and 6404.11.00). 
47 Resolutions Nos. 245/2001 of 27 June 2001, 617/2001 of 30 October 2001, 580/2003 of 
12 December 2003, 495/2004 of 22 Ju ly 2004, and 26/2005 of  18 January 2005;  and Decree No. 690/2002 of 
2 May 2002. WT/TPR/S/176 Trade Policy Review 
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44. In 2006 the simple average MFN tariff was 10.4 per cent, having fallen from its 13.8 per cent 
level in 1998 mainly as a result of the elimination of temporary tariff increases (see below).  In 2006, the average applied MFN tariff was 9.9 per cent for agricultural products (WTO definition) and 
10.5 per cent for non-agricultural products (see Ta ble III.1).  The 2006 tariff is distributed over 
66 tiers.  Argentina's tariff structure shows relativel y low dispersion, as indicated by a coefficient of 
variation of 0.9. 
Table III.1 
Summary of MFN tariff, 2006 
 MFN (including DIEM) 
Description Number of 
lines Average 
(%) Range 
(%) Coefficient of 
variation (CV) Average 
bound tariffa 
(%) 
Total 9,784 10.4 0 - 35 0.9 30.7 
HS 01-24 1,045 10.1 0 - 20 0.5 32.7 
HS 25-97 8,739 10.5 0 - 35 0.9 30.5 
By WTO category      
Agricultural products 961 9.9 0 - 20 0.5 32.1 
 - Animals and animal products 112 8.2 0 - 16 0.5 26.6 
 - Dairy products 34 15.1 12 - 16 0.1 35.0 
 - Coffee and tea, cocoa, sugar, etc. 171 13.8 0 - 20 0.3 32.4 
 - Cut flowers and plants 54 5.5 0 - 14 0.7 32.7 
 - Fruit, vegetables and garden produce 195 9.9 0 - 14 0.4 34.3 
 - Cereals 35 6.2 0 - 12 0.8 32.4 
 - Oilseeds, fats and oils and their products 111 7.9 0 - 12 0.4 34.3 
 - Alcoholic beverages and liquids 42 17.4 6 - 20 0.2 35.0 
 - Tobacco 18 15.3 10 - 20 0.2 35.0 
 - Other agricultural products n.e.s. 189 7.2 0 - 14 0.6 30.0 
Non-agricultural products (including petroleum) 8,823 10.5 0 - 35 0.9 30.5 
 - Non-agricultural products (excluding 
petroleum) 8,797 10.5 0 - 35 0.9 30.5 
    - Fish and fish products 200 9.8 0 - 16 0.3 33.2 
    - Minerals, precious stones and metals 454 7.4 0 - 20 0.8 32.9 
    - Metals 769 11.0 0 - 18 0.5 34.0 
    - Chemicals and photographic products 3,110 7.0 0 - 35 0.8 23.9 
    - Leather, rubber, footwear, a nd travel articles 240 13.9 0 - 35 0.6 35.0 
    - Wood, wood pulp, paper and furniture 364 10.8 0 - 18 0.5 33.7 
    - Textiles and clot hing 1,001 25.5 0 - 35 0.4 34.9 
    - Transport equipment 199 14.6 0 - 35 1.0 34.7 
    - Non-electrical machinery 1,144 5.6 0 - 20 1.3 34.9 
    - Electrical machinery 593 10.8 0 - 20 0.7 34.9 
    - Non-agricultural products n.e.s. 723 11.7 0 - 20 0.7 32.6 
 - Petroleum 26 0.7 0 - 6 2.4 34.9 
By ISIC sectorb      
Agriculture and fishing 422 7.1 0 - 16 0.6 30.8 
Mining 139 3.3 0 - 10 0.6 34.9 
Manufacturing 9,222 10.7 0 - 35 0.8 30.6 
By HS chapter      
  01  Live animals and animal products 342 9.0 0 - 16 0.4 30.4 
  02  Plant products 363 7.7 0 - 14 0.5 33.7 
  03  Fats and oils 71 9.6 4 - 12 0.2 33.8 
Table III.1 (cont'd) Argentina WT/TPR/S/176 
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 MFN (including DIEM) 
Description Number of 
lines Average 
(%) Range 
(%) Coefficient of 
variation (CV) Average 
bound tariffa 
(%) 
  04  Food preparations, etc. 269 14.8 2 - 20 0.3 33.2 
  05  Mineral products 214 2.5 0 - 6 0.7 34.9 
  06  Products of the chemical and related 
industries 2,951 6.6 0 - 35 0.8 23.9 
  07  Plastics and rubber 407 11.6 0 - 18 0.5 25.4 
  08  Hides and skins 121 11.1 2 - 20 0.5 34.9 
  09  Wood and articles of wood 107 7.8 0 - 14 0.5 31.1 
  10  Wood pulp, paper, etc. 230 11.5 0 - 16 0.4 34.9 
  11  Textiles and textiles articles 976 25.5 0 - 35 0.4 35.0 
  12  Footwear, hats and othe r headgear 62 23.4 16 - 35 0.3 35.0 
  13  Articles of stone 210 10.6 0 - 20 0.4 34.9 
  14  Precious stones, etc. 64 9.6 0 - 18 0.6 35.0 
  15  Base metals and articles of  base metal 739 11.6 0 - 20 0.4 34.0 
  16  Machinery and mechanical appliances 1,774 7.6 0 - 20 1.0 34.9 
  17  Transport material 212 14.2 0 - 35 1.0 34.7 
  18  Precision instruments 480 9.3 0 - 20 0.9 31.6 
  19  Arms and ammunition 21 20.0 20 - 20 0.0 35.0 
  20  Miscellaneous manufactured articles 164 17.5 0 - 20 0.3 35.0 
  21  Works of art, etc. 7 4.0 4 - 4 0.0 35.0 
By stage of processing      
First stage of processing 905 6.6 0 - 35 0.7 32.7 
Semi-processed products 3,720 9.5 0 - 35 0.8 26.4 
Fully processed products 5,159 11.8 0 - 35 0.8 33.4 
a As the bound rates correspond to the HS96 classification and the a pplied rates to HS02, there may be a difference in the numbe r 
of lines included in the analysis. 
b ISIC (Rev.2), excludi ng electricity (1 line). 
Source : WTO Secretariat estimates based on data provided by the Argentine authorities. 
 
45. Out of all tariff lines, 14.6 per cent are duty fr ee (Table III.2), and the average rate for all 
dutiable lines is 12.2 per cent.  More than half ha ve a rate of duty below 10 per cent (including duty-
free lines), and 26 per cent of them have rates above  15 per cent (international tariff peaks).  The most 
common rate of duty is 2 per cent (applicable to 19 per cent of tariff lines), followed by 0 and 14 per 
cent rates, applicable to 14.6 per cent and 14.5 per cent of all tariff lines respectively.  In total, 4.4 per 
cent of lines are subject to the top rate of 35 per cent (including the compound rates);  these 
encompass products such as carpets, woven, knitted or crocheted fabrics, articles of apparel and 
clothing accessories, textile articles, footwear a nd certain vehicles.  Product groups subject to 
relatively high average tariffs include textiles and clothing, beverages and alcohols, tobacco and dairy 
products (Table III.1). WT/TPR/S/176 Trade Policy Review 
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Table III.2 
MFN tariff structure, 2006  
(Percentage) 
 2006 
Total number of tariff lines 9,784 
Non- ad valorem  tariffs (% of all tariff lines) 7.9 
Non- ad valorem  tariffs without AVEs (% of all tariff lines)  0.0 
Tariff quotas (% of all tariff lines) 0.0 
Duty-free tariff lines (% of all tariff lines) 14.6 
Average tariff on dutiable lines (%) 12.2 
Domestic tariff peaks (% of all tariff lines)a 4.5 
International tariff peaks (% of all tariff lines)b 26.1 
Bound tariff lines (% of all tariff lines) 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 per cent. 
Source : WTO Secretariat estimates based on data provided by the Argentine authorities. 
46. The tariff structure shows signs of escalation, with imports of raw materials subject to lower 
rates than semi-processed products , while these in turn face lower ta riffs than fully processed products 
(see Table III.1). 
47. Since 1995, Argentina's tariff schedule h as been based on the MERCOSUR Common 
External Tariff (CET).  The latter follows the ME RCOSUR Common Nomenclature (NCM), which is 
currently based on the Harmonized Commodity D escription and Coding System (HS) 2002.  A 
transition period for moving towards full conformity with the CET has been provided for some 
products and sectors.  Along with other MERCOSUR me mbers, Argentina initially filed three lists of 
exceptions: capital goods (the BK list);  informa tion technology and telecommunications products 
(the BIT list);  and national exemptions, known as the basic list of exceptions (LBE).48  These lists 
were phased out according to the timetable est ablished in the Protocol of Ouro Preto. 
48. The CET agreed upon for capital goods is 14 per cent for goods produced in MERCOSUR 
and 0 per cent for those produced outside the region.  In 2001, MERCOSUR Decision No. 1/01 (and 
extensions) authorized Argentina to apply a zero per cent tariff on capital goods imported from outside the region until end-2008.
49 
49. In the case of information technology goods, MERCOSUR Decision No. 13/05 extended the 
period for negotiating a Common BIT Regime and author ized members to apply tariffs other than the 
CET until 1 July 2007. 
50. The basic list of exceptions (LBE) was replaced by a list of 100 items (Decree No. 68/00).50  
Decision No. 38/05 established the maximum number of tariff lines that Argentina may include on the list:  75 items as from 1 February 2008, and 50 from 1 August 2008 until 31 December 2008, when 
the basic exceptions end. 
51. The automotive sector is governed by a special re gime (see Chapter IV(4)(iii)), as also is the 
sugar sector.  As at July 2006, MERCOSUR members were continuing to negotiate a common regime 
                                                     
 
48 For further information, see WTO (1999). 
49 MERCOSUR CMC Decision No. 40/05. 
50 Annex III to Decree No. 690/2002 of 26 April 2002 (as amended). Argentina WT/TPR/S/176 
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for the sugar sector on the basis of parameters defined in MERCOSUR Decision No. 19/94.  In the 
meantime, MFN tariffs are applied with a 20 per cent preference for intra-zone trade. 
52. Several changes were made to  the CET during the period under review.  In November 1997 
there was a temporary increase of three percentage points, which raised the CET ceiling from 20 to 
23 per cent51, following Argentina's request to include the statistical tax within the tariff (see also 
Section (2)(v)).  This tariff increase was reduced to 2.5 percentage points in 2001 and to 1.5 points on 
1 January 2002, before total elimination as from 1 January 2004.52  Capital goods, computer and 
telecommunications equipment, products on the Arge ntine list of exceptions to the CET and some 
other goods53 were excluded from the increase.54  Tariffs on sugar and automotive products were also 
excluded. 
53. In addition, to protect local industry from th e effects of the recession, Resolution No. 8/2001 
raised the tariff to 35 per cent on numerous consumer  goods (965 tariff items at the 8-digit level, listed 
in its Annex II) as from March 2001, and set tariffs of  between 20 and 26.6 per cent on 87 tariff items 
(listed in Annex III), 30 per cent for HS chapters 58 (with one exception) and 60, and several items in 
chapters 51, 52, 53, 54, 55 and 56 (Article 5) .  The aforementioned resolution, and others 
complementing it, cut the tariff on capital goods impor ted from outside the zone to zero per cent (see 
above), to help to modernize domestic industry.  Th is policy was partially reversed following the peso 
devaluation, and the tariff increases were phased out  in December 2003 by Resolution No. 546/2003. 
(b) Tariff bindings 
54. During the Uruguay Round, Argentina bound all its tariff lines of HS chapters 1 through 97 at 
levels ranging from 0 to 35 per cent, with a total of 20 tiers.  The overall average bound tariff is 
30.7 per cent, with specific averages of  32.1 per cent for agricultural products (WTO definition) and 
30.5 per cent for non-agricultural products. 
55. Argentina bound its "other duties and charges" at a level of 3 per cent. 
(c) Concessional entry 
56. Argentina maintains its own concessional en try regime intended to promote domestic 
processing and product diversification, as  well as avert input supply shortages. 
57. Under the temporary admission regime ( destinación suspensiva de importación temporaria )55 
goods may be imported duty-free provided they are re -exported in the same state or after undergoing 
transformation, elaboration, combination, mixture,  repair or any other enhancement or benefit.  
Nonetheless, a guarantee must be posted to cover th e duty that would payabl e if those goods were 
imported for consumption.  In the case of re-exportati on in the same state, the goods must be exported 
within three years in the case of capital goods, or 8 to 12 months in the case of other goods.  Goods 
                                                      
51 MERCOSUR Decision No. 15/97 and Decree No. 2.376 of 12 November 1997. 
52 MERCOSUR Decisions Nos. 67/00 and 06/01 and Common Market Council Decision No. 21/02. 
53 Products included in chapters 1, 3, 6, 7, 10, 12 and 27 and in headings 4901 and 4902 that pay a CET 
of zero per cent; tariff lines included in the General Regulations on Taxation of the Aeronautical Sector;  and 
paper used for printing books, directories, newspapers and other general interest periodicals (subheadings 4801.00, 4802.53, 4802.60, 4810.11, 4810.21 and 4810.29). 
54 Resolution No. 12/98 of 6 January 1998 (as amended). 
55 Law No. 22.415/1981 (Articles 250-277) of 2 March 1981 (as amended), Decree No. 1001/1982 of 
21 May 1982 (Articles 30-33) (as amended), and Decree No. 1439/1996 of 11 December 1996 (as amended). WT/TPR/S/176 Trade Policy Review 
Page 42 
 
 
undergoing modification or improveme nt must be re-exported within one or two years (extendable) 
depending on the process in question.56 
58. Concessional entry is granted under the drawb ack regime, the refund regime, and the in-
factory customs regime (RAF) (see Chapter III(3)(i v)).  The corresponding goods imported into free 
zones are exempt from all import duties (see Secti on (3)(iv)(f)).  Duty-free admission is also granted 
under various incentives regimes (see Section (4)(iii)). 
59. Introduced in 2002, the RAF is a new regime suspending payment of import duties.  This 
allows industrial establishments to import raw mate rials, parts, components,  materials, packing, 
packaging and protection materials that are direc tly used for production and/or processing of goods 
either for subsequent exportati on or importation for consumption.57  The imported goods are subject 
to a guarantee payment, however.  Implementation of the RAF is formalized for each branch of industry through a regulation issued by the Secretariat of Industry, Trade and SMEs of the Ministry of 
the Economy and Production.  A precondition for this  is a memorandum-agreement signed with the 
specific activity association or chamber, setting targets for production, employment and the use of locally manufactured components in the product be ing produced.  As at October 2006, specific 
regulations had been adopted only for the automotive sector.
58 
60. MERCOSUR Decision No. 36/03 of 15 December 2003 established a common customs 
regime for goods to be used in scientific or t echnological research, allowing legally established non-
profit entities to import such products duty-free for these purposes. 
61. Pursuant to MERCOSUR Resolution No. 69/ 00 (as amended by Decision No. 33/05) 
allowing individual member countries to lower tari ffs on a temporary basis, in August 2005 Argentina 
reduced the tariff (i.e. the extra-zone import duty or DIE) on imports of Phosphorus Trichloride to 
2 per cent for a quota of 600 tonnes, for a one-year period.59 
(d) Preferences 
62. In July 2006, Argentina granted tariff prefer ences to imports from Brazil, Paraguay and 
Uruguay within the MERCOSUR framework;  and from Bolivia, Chile, Colombia, Cuba, Ecuador, 
Mexico, Peru and Venezuela under various ECAs (s ee also Chapter II).  For goods not covered by 
these agreements, the general LAIA regional tariff preference (RTP) mechanism applies. 
63. Under the latter (RTP No. 4), LAIA members (A rgentina, Bolivia, Brazil, Chile, Colombia, 
Cuba, Ecuador, Mexico, Paraguay, Peru, Uruguay and Venezuela) grant a preferential tariff reduction 
of 20 per cent on imports from other members at the sa me level of development (the reduction is less 
for imports from relatively more developed member s and larger in the case of relatively less 
developed countries).60  As a more developed member, Arge ntina grants reductions of 48, 28 and 
20 per cent to the other members depending on th eir level of economic development, and can 
                                                      
56 Decree No. 1439/1996 of 11 December 1996 (as amended). 
57 Decrees Nos. 688/2002 of 26 Ap ril 2002 and 2722/2002 of 30 D ecember 2002, and Joint Resolution 
No. 14/2003 and 1424 of 17 January 2003. 
58 Joint Resolution No. 54/2003 and 1448 of 21 February 2003, and Resolution No. 1509 of 
27 May 2003. 
59 Resolution No. 432/2005 of 10 August 2005. 
60 In the LAIA framework, countries are classified into three eco nomic development groups:  countries 
of relatively lower level of economic development (Boliv ia, Ecuador and Paraguay);  those of intermediate 
development (Colombia, Chile, Peru, Uruguay and Venezuela);  and other member countries (Argentina, Brazil and Mexico). Argentina WT/TPR/S/176 
 Page 43 
 
 
maintain a list of exceptions containing up to 480 it ems.  Argentina's list actually includes 360 tariff 
lines in the LAIA Nomenclature (NALADI) of 1984. 
64. The Agreement between MERCOSUR and Bolivia  (ECA No. 36) envisaged most products 
being duty-free as from 2006;  in 2005, the margin of preference for these products ranged from 80 to 
96 per cent.  For goods such as agricultural products , textiles and clothing, machinery and equipment, 
and automobiles, tariff reductions began in 200 5 and are due to reach 100 per cent in 2011 or 2014 
(the latter date applies to agricultural products only). 
65. Under the Agreement between MERCOSUR a nd Chile (ECA No. 35), Argentina grants 
duty-free entry for all Chilean products except for th e "sensitive" and "special sensitive" items listed 
in Annexes 2 and 3.  These include flowers, certa in vegetables, chocolate, beer, wood, plastics, 
chemicals, glass, electrical appliances and toys), wh ich enjoyed preferential margins of 90 and 86 per 
cent over MFN rates in 2005 and came under 519 head ings.  Some agricultural products (including 
those listed in Annex 5, e.g. ga rlic, avocados, apricots, "griño n" peaches and nectarines, cocoa 
powder, potatoes and fresh cut flowers), as well as certain manufactures, were either not given preferences or were granted temporary exem ption from the tariff reduction pending their 
incorporation in Annexes 2 or 3.  Other produc ts, such as meat and other food products, motor 
vehicles, cement, some chemical substances, books and certain paper articles (Annex 6, 139 headings) 
will be subject to tariff reductions starting in 20 06 and ending in 2011.  In the case of sugar, 
reductions will start in 2007 and c onclude in 2012;  the reduction in tariffs on wheat, meslin, wheat 
flour and meslin flour commenced in 1997 and will end in 2014.
61 
66. The Agreement between MERCOSUR and Peru (E CA No. 58), which entered into force in 
late 2005, provides for trade liberalization under timet ables that vary according to the product.  The 
Agreement covers most of the tariff universe (6,524 tariff items).  Products listed in Appendix A were 
expected to be liberalized when the Agreement en tered into force, while liberalization for other 
products will occur in 2012 (Appendix B1), or between 2005 and 2010, depending on the product 
(Appendix C1).  The latter appendix includes products that were covered by the previous agreement 
ECA No. 48, under which preferences were granted on 2,473 8-digit tariff lines with margins varying 
between 10 and 100 per cent. 
67. The MERCOSUR Agreement with Colombia, Ecuador and Venezuela (ECA No. 59) 
provides for staged and automatic reduction of cu rrent tariffs, except on products listed in Annex 1 
(for which the reduction will only apply to the tariffs listed in that Annex) and those that are excluded 
until a new agreement is concluded.  Some products will be liberalized immediately, while others will 
only be fully liberalized in 2018.  According to information provided by the authorities, 10 tariff 
headings, encompassing products such as sugar, ethyl alcohol and propane, are not granted preferences by Argentina under this agreement. 
68. The Agreement between MERCOSUR and Mexico (E CA No. 55), which entered into force in 
January 2003, is intended to pave the way for the gradual introduction of free trade in the automotive 
sector by 30 June 2011 (see Chapter IV(4)(iii)). 
69. Argentina has been granting preferences to Mexico under the Bilate ral Agreement with 
Mexico (ECA No. 6) covering 2,026 tariff lines.  Th is Agreement has now been incorporated in the 
MERCOSUR Agreement with Mexico (ECA No. 54), wh ich entered into force in January 2006.  The 
latter foresees negotiations to extend the scope of all bilatera l agreements concluded between 
individual MERCOSUR members and Mexico.  Th e agreement also incorporates ECA No. 55. 
                                                     
 
61 The full lists of products and tariff reductions can be found at:  
http://www.sice.oa s.org/Trade/msch/mschind.asp. WT/TPR/S/176 Trade Policy Review 
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70. Argentina grants preferences on imports from Cuba under bilateral arrangements (ECA 
No. 45) for 82 tariff headings covering products from HS chapters 03, 04, 05, 09, 12, 16, 17, 18, 20, 22, 24, 25, 26, 30, 33, 47, 48, 49, 56, 63, 72, 74, 75, 76, 79, 85, 90, and 95, with margins of preference varying between 30 and 100 per cent. 
71. Under the Agreement on Cooperation and Trade in  Goods in the Cultural, Educational and 
Scientific Areas (AR No. 7), Argentina grants pref erences on imports of cultural, educational and 
scientific goods from the other signatory countries.
62 
(e) Tariff quotas 
72. Argentina does not apply tariff quotas to MFN imports. 
73. Some Economic Complementarity Agreements provi de for preferential tariff quotas.  In the 
Agreement between MERCOSUR and Chile (ECA No. 35), the products listed in Annex 7 are subject 
to quotas (in Argentina's case, certain eggs, fresh grapes, apples, peaches, plums, some "other fruits" 
(0812.90.90), preparations for soups, copper sulphates,  and certain motor vehicles.  Argentina also 
applies quotas in the automotive industry agreem ents with Uruguay (ECA No. 57).  Under the 
Agreement between MERCOSUR and Mexico (ECA  No. 55), Argentina granted Mexico duty-free 
access through quotas for certain automobiles, but trade in these items was liberalized as from April 
2006.  During the reporting period, tariff quotas were  also granted on a large number of products 
under ECA No. 6 between Argen tina and Mexico.  Lastly, ECA No. 59 between Argentina, 
Colombia, Ecuador and Venezuela established tariff quotas for sweets, chocolates and motorcycles. 
(v) Other charges affecting imports 
(a) Other levies and charges 
Charges other than tariffs affecting imports only 
74. During the Uruguay Round, Argentina bound its ot her duties and charges at a level of 3 per 
cent. 
75. A 0.5 per cent statistical tax is levied on the c.i.f. value of all merchandise imports except 
those originating in MERCOSUR and its associate members Bolivia and Chile.63  Certain goods are 
exempted from payment of the statistical tax64, however, irrespective of origin.65 
76. In 1998, a WTO Panel found that the imposition of  the statistical tax was inconsistent with 
WTO rules, since "an ad valorem  duty with no fixed maximum fee, by its very nature, is not limited 
                                                      
62 The member countries are Argentina, Bolivia, Brazil, Chile, Colombia, Cuba, Ecuador, Mexico, 
Paraguay, Peru, Uruguay and Venezuela. 
63 Decrees Nos. 389/95 of 22 March, 37/98 of 9 January 1998 and 690/2002 of 26 April 2002;  and 
MEOSP Resolutions Nos. 232/1996 of 1 October 1996 (imports originating from Chile) and 270/1997 of 
28 February 1997 (imports originating from Bolivia). 
64 Exempted goods include products for animal or plant breeding contained in NCM chapters 1, 3, 6, 7 
and 10, which are subject to a zero per cent tariff;  mineral fuels and mineral oils in chapter 27, which are 
subject to a zero per cent tariff;  goods included in the General Regulations on Taxation of the Aeronautical Sector, which are subject to a zero per cent tariff;  books, newspapers and periodicals of headings NCM 49.01 
and 49.02;  new capital goods, and information technology and telecommunications products;  goods imported 
under the temporary admission import regime;  and works of art of headings NCM 97.01, 97.02 and 97.03. 
65 Decree No. 690/2002 of 26 April 2002. Argentina WT/TPR/S/176 
 Page 45 
 
 
in amount to the approximate cost of services rendered".66  As result, in 1999 the Argentine 
authorities set caps for the statistical tax depending on the value of imports.67  In 2005, revenue from 
the statistical tax amounted to Arg$96 million (US$33.1 million). 
77. Charges are levied on sugar imports irrespectiv e of origin, in addition to the prevailing ad 
valorem  tariff.68  These charges are calculated as the di fference between an indicative price ( precio 
guía de base ) and a comparison price ( precio de comparación );  the former is calculated annually on 
the basis of the monthly average of the London pric e for white sugar over the past eight years, while 
the latter corresponds to the closing price of white sugar on the London commodity exchange on the day before the shipment arrives at its destination.
69  If the comparison price is higher than the 
indicative price, the difference between the two is  credited in favour of the sugar importer for 
payment of up to 50 per cent of the ad valorem  duty.70  As a result of increases in sugar prices on 
world markets, in 2005 and 2006 the comparison price has been above the indicative price, so importers have benefite d from a reduction in the ad valorem  duty.  The term of application of these 
charges has been extended successively, most recently in 2003 for an indefinite period.
71 
78. Between June 2001 and Ja nuary 2002, a convergence factor was used72 to adjust the exchange 
rate applied, among other things, to the valuation of imports.  Importers of nearly all goods had to pay 
a charge equal to the c.i.f. value of the imports (in US$) multiplied by the convergence factor, in addition to any duties and taxes normally levied (see also Chapter I).
73 
Charges affecting both imports and domestic production 
 79. Although value added tax (VAT) rates have not changed since the last review, the products 
covered by the different VAT rates and exempti ons has undergone several modifications.  As at 
October 2006, the general rate of VAT charged on goods and services was 21 per cent, while certain 
services pay 27 per cent
74, and some other products and services ar e taxed at a lower rate of 10.5 per 
cent.75  A relatively large number of goods and services are VAT-exempt.76  In addition, certain 
                                                      
66 WTO document WT/DS56/R of 25 November 1997. 
67 For imports valued under US$10,000, the maximum statistical tax payable is US$50;  for imports of 
a value ranging from US$10,000 to US$20,000, the maximum is US$100;  for imports between US$20,001 and 
US$30,000, the amount is US$200;  for imports between US$30,001 and 50,000, the amount is US$300;  for imports between US$50,001 and 100,000, the maximum is US$400;  and for imports above US$100,001, the 
amount is US$500.  Decree No. 108/99 of 11 February 1999. 
68 The additional duties were introduced by Decree No. 797/92 of 19 May 1992 and concern 
NCM items 1701.11.00, 1701.12.00, 1701.91.00 and 1701.99.00. 
69 Decree No. 797/92 of 19 May 1992 and Resolution No. 743/2000 of 1 September 2000. 
70 Decrees Nos. 797/92 of 19 May 1 992 and 2275/94 of  23 December 1994. 
71 Law No. 25.715 of 4 April 2003. 
72 The convergence factor was equal to US$1 less the simple average of US$1 and €1quoted in US$ on 
the London interbank market, as calculated daily by the BCRA. 
73 Decree No. 803/2001 of 18 June 2001, repealed by Decree No. 191/2002 of 25 January 2002. 
74 Such as telecommunications;  gas, electricity and water supply;  sewerage and drainage. 
75 These products includ e live animals;  meat, fruits and vegeta bles;  honey and cereals (except rice);  
leather;  newspapers and magazines;  taximeter serv ices;  medical and paramedical services;  sales and 
importation of propane, butane, and liquefied petroleum gas;  certain works, leasing and services relating to obtaining live animals, fruits and vegetables, and cereals;  and interest and commissions on loans granted by 
local financial institutions or foreign financial institutions that meet certain criteria. 
76 Among others items:  books, leaflets and similar printed materials, premium or capitalization stamps 
and policies;  basic necessities (water, bread and milk at retail level);  pharmaceuticals (wholesale and retail);  
aircraft for passenger or freight transport;  internatio nal passenger or freight transport;  education services 
provided by private institutions;  medical and paramedical services;  certain services provided by the State;  certain financial services and investments;  and bareboat charter and the chartering of vessels on a time or WT/TPR/S/176 Trade Policy Review 
Page 46 
 
 
operations in the domestic market are subject  to VAT withholding.  The general regime77 provides for 
three rates – 10.50, 8.40 and 16.80 per cent – depending on the transaction in question. 
80. Imports are subject to VAT at the same rates as like domestic items.  The tax is levied on the 
net price of the sale, lease or services rendered as shown on the invoice or equivalent document in the 
case of domestic goods and services, and on the customs value pursuant to the Agreement on 
Implementation of Article VII of the GA TT, plus all applicable import duties.78  In 2005, revenue 
from VAT amounted to Arg$39.7 billion (US$13.7 billion) , equivalent to 33.3 per cent of Argentina's 
total tax income. 
81. To facilitate the equipping of the productive sect or, a payment facilities plan is in place that 
allows importers of certain capital goods to pay VAT in five equal monthly instalments.79 
82. As noted in the Secretariat Report for Argentin a's previous review, domestic taxes on imports 
of any origin, such as VAT and profits tax (IG), have  required partial advance payment to ensure their 
collection in the Argentine market.80  Advance VAT is charged on the same base value as ordinary 
VAT, and is applicable to VAT-registered entities at  a rate of 10 per cent on imports of items liable 
for VAT at 21 per cent, and 5 per cent on imports s ubject to the 10.5 per cent VAT rate.  Importers 
who are VAT-exempt do not make the advance pa yment.  Those who do not provide evidence of 
being exempt or not covered by value-added tax should make advance VAT payments at a rate of 
12.70 per cent, when importing goods subject to th e 21 per cent VAT rate, and 5.8 per cent where the 
10.5 per cent VAT rate is applicable.81 
83. Since July 2005, if the declared f.o.b. value of  certain products is less than 80 per cent of the 
criterion value established by the DGA, advance VAT is levied at a rate of 21 per cent in the case of 
goods subject to 21 per cent VAT rate and at 10.5 per cent for those subject to 10.5 per cent rate.82  
The list of products83 and their criterion values are establis hed in DGA External Note No. C.18 of 
2005, and apply to imports from certain origins only.84 
84. In the case of domestic products, where sales are made by certain registered taxpayers (listed 
in Article 1 of Resolution No. 3337/1991, as amende d), the latter must collect an amount of 3 or 
1.5 per cent as an advance payment (1.5 per cent in  the case of products subject to the lower VAT 
rate, as listed in Article 28 of the VAT Law), in add ition to ordinary VAT.  Sales by certain parties are 
excluded from these payments, however.85 
85. An anticipated profits tax (IG) is also levied  on imports.  The amount received in respect of 
imports constitutes an advance IG payment in the case of entities liable for that tax.  As at mid-2006, 
                                                                                                                                                                     
journey basis for international transport, when the lessor is an Argentine shipping operator and the lessee is a 
foreign enterprise registered abroad. 
77 Resolution No. 18/97 of 11 September 1997. 
78 Law on Value Added Tax, codified text of 1997, approved by Decree No. 280/97 of 26 March 1997. 
79 AFIP Resolution No. 1834 of 28 February 2005.  Goods eligible under this plan are defined in the 
Annex to Resolution No. 2049 and include certain capital goods (of HS chapters 84, 85, 87, 90, and 94). 
80 WTO (1999) Chapter III(2)(v). 
81 DGI Resolution No. 3431/91 of 19 November 1991, as amended. 
82 Resolution No. 1908 of 5 July 2005. 
83 Products of HS chapters 39, 42, 58, 60, 64, 69, 84 and 85. 
84 Group 1 (Brazil, Colombia, Chile, Ecuador, Paraguay, Uruguay);  Group 2 (Germany, Belgium, 
Denmark, Spain, France, Netherlands, Italy, Japan, Portugal);  and Group 4 (Democratic People's Republic of 
Korea, Republic of Korea, China, United Arab Emirates, Philippines, Hong Kong, India, Indonesia, Israel, 
Malaysia, Pakistan, Chinese Taipei, Thailand, Singapore, Viet Nam). 
85 Resolution No. 3337/91 of 27 March 1991. Argentina WT/TPR/S/176 
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the anticipated profits tax on imports was being le vied at rates between 3 per cent and 11 per cent86, 
with exemptions for certain goods.87  In the case of domestic sales the withholding rate is 2 per cent, 
and for unregistered entities, the levy is 10 per cent.   The IG tax base is iden tical to the VAT base.  
Resolution No. 2784/88, which had set the anticipated  IG levy on domestic sales at between 2 and 
4 per cent was repealed by Resolution No. 830/2000 of 26 April 2000 (in force since 1 August 2000). 
86. In 1999, advance payment of VAT and anticipated profits tax were cited in a case brought 
against Argentina at the WTO.  The Panel found, among other things, that the system of advance VAT payments imposed an additional tax burden on im ports because taxable persons have to bear the 
opportunity cost of the payment in the time that elapses between prepayment of the tax and its 
crediting.
88  In relation to anticipated profits tax, the Pane l also ruled that this tax subjected imports to 
a greater tax burden than that imposed on like domestic products. 
87. Imports and domestic products are also subject to excise duties (referred to as impuestos 
internos ).  During the period under review, these duti es have undergone changes in terms of product 
scope and rates.  As at mid-2006, excise duties we re charged on a wide variety of items, including 
cigarettes, alcoholic beverages, automobiles and petrol engines, electronic goods and cellular phone 
services.  Rates ranged from 4 to 60 per cent.89  Law No. 24.674 provides for excise duty to be 
charged on products at one of the stages of their circulation only, except for luxury goods, for which the duty is payable on each transaction.  A lower 4 per cent rate of excise duty applies to certain non-
alcoholic beverages, including those prepared with  a minimum amount of fruit juice, and mineral 
waters. 
88. In the case of domestic goods, excise duties ar e levied on the net sale price shown on the 
invoice or equivalent document.  No deduction is a llowed either for the tax itself or for any other 
duties levied on the operation except for the VAT deb it, such that the excise duty itself is included in 
the tax base.  In the case of imported goods, excise duties are levied on 130 per cent of the amount resulting from adding to the normal price defined for the application of import duties all import taxes including the excise duty itself.
90  Subsequent sale of the imported goods  is subject to excise duty, but 
the duty paid at the time of importation can be set against the amount due, as an advance payment.91  
Revenue from excise duties in 2005 amounted to Ar g$3.7 billion (US$1.3 billion), equivalent to 
3.1 per cent of Argentina's total tax revenue. 
89. The application of excise duties to certain produc ts has been temporaril y suspended at various 
times since 1999, among other things to address competiti on issues (e.g. in the case of syrups for soft 
                                                      
86 The relevant provisions include Resolutions Nos. 3543/1992 of 7 July 1992, as amended;  3955/1995 
of 28 December 1995;  3964 /1995 of 23 March 1995;  591/99 of 13  May 1999;  and 1908  of 5 July 2005. 
87 Resolutions Nos. 3543/ 1992 of 7 July 1992, as amended;  3955/1995 of 28  December 1995 and 
3964/1995 of 23 March 1995. 
88 WTO document WT/DS155/ R of 19 December 2000. 
89 The products and rates were as follows :  cigarettes (60 per cent);  cigars, " cigarritos ", "rabillos ", 
"trompetillas " and other tobacco products (16 per cent); t obacco consumed in leaf form, off the stalk 
(despalillados ), chopped, shredded, crushed ( rapé), or in cord, tablet or bud form (20 per cent);  whisky (20 per 
cent);  cognac, brandy, gin, pisco, vodka or rum (15 per cent);  other alcoholic beverages with more than 10° alcohol content (wine excluded) (12 or 15 per cent depending on the alcohol content);  beers (8 per cent);  
non-alcoholic beverages, syrups, extracts, and concentrates (8 per cent);  automobiles and petrol engines (10 per 
cent);  luxury goods (20 per cent);  r ecreational or sporting vessels and aircra ft – with a sale price greater than 
Arg$15,000 and up to Arg$22,000 (4 per cent), or with a sale price above Arg$22,000 (8 per cent);  electronic 
goods (17 per cent);  and cellular and satellite phone services (4 per cent). 
90 Law No. 24.674 (Domestic Tax Law) of 17 July 1996, codified text. 
91 Law No. 24.674 of 13 August 1996. WT/TPR/S/176 Trade Policy Review 
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drinks) or to increase investment and competitiv eness (e.g. in the case of champagne and certain 
motor vehicles).92 
90. In addition to VAT and excise duties, two other taxes are levied on the retail price of 
cigarettes:  the emergency supplem entary tax on cigarettes and the tax for the Special Tobacco Fund.  
In 2005, these two taxes generated Arg $392 million (US$135.2 million) in revenue. 
91. Various additional taxes have been levied on petroleum products during the period under 
review:  the fuel tax on liquid fuels and natural gas;  the water infrastructure tax on nafta; and a tax on 
diesel (see Chapter IV(3)).  A tax is also levied on bulk electric power imports by large-scale users or 
distributors (see Chapter IV(5)). 
(vi) Import prohibitions, restrictions and licensing 
92. The Customs Code divides import (and export)  prohibitions into different categories 
according to their purpose (economic or non-economic)93 and their scope (absolute or relative)94;  and 
it defines the objectives set for each  category.  Prohibitions for econom ic reasons can usually only be 
imposed on consumer goods, and ge nerally they have been introduced mainly for safety and 
environmental protection reasons.  The list of goods subject to prohibitions has been altered several 
times.  Prohibitions in force at May 2006 are listed in Table III.3. 
Table III.3 
Import prohibitions in force in May 2006 
Product Reason Legal basis 
Absolute prohibitions   
Used accumulators for metal recovery Environmental protection Law No. 23.922 of 21 March 1991 and 
Law No. 24.051 of 17 December 1991  
Sewage sludge for use as fer tilizer Environmental protection Law No. 24.051 of 17 December 1991 and 
Decree No. 181/1992 of 24 January 1992  
Ash from combustion furnaces Environmental protection Law No. 23.922 of 21 March 1991 and 
Law No. 24.051 of 17 December 1991 
Paper waste, unclassi fied and with high 
plastic content Environmental protection Decree No. 181/92 of 24 January 1992, 
Law No. 24.051 of 17 December 1991 and 
Regulatory Decree No. 831/1993 of 
23 April 1993  
Private wireless telephony equipment, 
operating at a frequency above 1,880 MHz 
but no higher than 1,900 MHz To prevent harmful interference with 
duly authorized services Secretariat of Trade Resolution No. 1994 of 
13 October 1999 
Narcotics, precursors and psychotropic 
substances (i.e. goods listed in Annex III, and 
goods defined as medicines based on 
narcotics and psychotropic substances, 
except in quantities that are strictly necessary for medical and scientific research and 
clinical experiments with narcotics, 
performed under Health Authority supervision and inspection) Health protection ANA Resolu tions Nos. 2017/93 and 543/95 
Table III.3 (cont'd) 
                                                      
92 The excise duty on champagnes has been suspended for a three-year period starting 2 February 2005 
(Decree No. 58/2005).  Excise duty on motor ve hicles is suspended until 31 December 2006 
(Decrees Nos. 731/2001, 1120/2003, 1655/2004, and 1286/2005). 
93 Economic prohibitions are defined as those for purposes such as to ensure adequate income for the 
domestic workforce or to reduce unempl oyment;  to implement fiscal, monetary, exchange-rate or foreign trade 
policy;  to protect domestic production of goods and serv ices;  and to stabilize domestic prices.  Non-economic 
prohibitions are defined as those for reasons such as protecting the political institutions of the State;  public 
morals or health, food or animal or plant health policy;  environmental conservation. 
94 Absolute prohibitions are those that prevent any person from importing or exporting certain goods, 
while relative import or export prohibitions provide fo r exceptions in favour of one or more persons. Argentina WT/TPR/S/176 
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Product Reason Legal basis 
Absolute prohibitions   
Medical materials that are obsolete, unusable 
or expired Health and environmental protection Decree No. 181/92 of 24 January 1992  
Substandard plastic materials and second-
hand manufactures Health and environmental protection Decree No. 181/92 of 24 January 1992  
Used motorcycles and mopeds (line 8711) Sa fety;  protection of the consumer and 
the domestic industry MEOSP Resolution No. 790 of 29 June 1992 
Retreads and used tyres of tariff headings 
4012.10.00 and 4012.20.00 Safety;  protection of the consumer and 
the environment Law No. 25.626 of 8 August 2002 
Pesticides that are prohibited in their places 
of origin Environmental protection Law No. 24.051 of 17 December 1991 and 
Law No. 23.922 of 21 March 1991  
Wine products in bottles of a capacity 
exceeding 5 litres To preserve the identity of wine 
products in each State Party MERCOSUR Resolution No. 45/96 of 21 
June 1996 and Resolution No. C 22/2002 of 
the National Wine Institute of 14 August 
2002, incorporating MERCOSUR Resolution No. 12/2002 (MERCOSUR Wine 
Regulation) 
Hazardous residues, scrap or waste material Enviro nmental protection Law No. 24.051 of 17 January 1992;  
Decree No. 181/1992 of 24 January 1992 
Used automobiles and autoparts Safety;  protection of the consumer and 
the domestic industry Decree No. 110 of 15 February 1999 
Relative prohibitions   
Used articles of clothing of tariff headings 
NCM 6309.00.10, 6309.00.90 Health protection MEP Resolution No. 367 of 30 June 2005 
(prohibition extended until 30 June 2010) 
Used machinery, instruments, appliances, 
parts thereof and transport material (NCM 
chapters 84- 90), except parts and/or components of goods that have been rebuilt 
by their original manufacturer, with a 
certificate of guarantee issued by the manufacturer To increase the efficiency, productivity 
and quality of Argentina's industrial 
output of production and consumer goods MEOSP Resolution No. 909 of 29 July 1994 
(as amended) 
Source : WTO Secretariat. 
93. In 2003, Argentina notified the WTO that it did not maintain quantitative restrictions.95  As at 
mid-2006, a quota was applied to imports of colour  television sets in the context of safeguard 
measures (see Section (vii) below).96 
94. Under the transitional safeguard mechanism of  the Agreement on Textiles and Clothing, in 
1999 Argentina introduced annual quotas for cotton te xtiles and mixtures thereof originating in 
Brazil97, China98 and Pakistan99;  the measures for Brazil and Pakistan were eliminated in 2000100, and 
those relating to China101 were lifted in 2002. 
95. Since its last review, Argentina has submitte d several notifications on import licensing 
procedures.102  It has also updated its replies to the questionnaire on import licensing procedures103 
                                                      
95 WTO document G/MA/NTM/QR/1/Add.9 of 18 March 2003. 
96 Resolution No. 43 of 4 February 2005. 
97 Resolution No. 861/99 of 13 July 1999. 
98 Resolution No. 862/99 of 13 July 1999. 
99 Resolution No. 863/99 of 13 July 1999. 
100 Resolutions Nos. 265/2000 of 11 April 2000 and 337/2000 of 26 April 2000. 
101 Resolution No. 862/1999 of 13 July 1999. 
102 WTO documents G/LIC/N/2/ARG/4 of 5 March 1999, G/LIC/N/2/ARG/5 of 15 October 1999, 
G/LIC/N/2/ARG/6 of 21 December 1999, G/LIC/N/2/ARG/7 of 19 August 2004, G/LIC/N/2/ARG/8 of 
20 October 2005 and G/LIC/N/2/ARG/9 of 20 October 2005. 
103 WTO document G/LIC/N/3/ARG/3 of 15 September 2006. WT/TPR/S/176 Trade Policy Review 
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and provided answers to the questions posed by  one Member concerning the implementation of 
certain provisions of its import licensing legislation.104 
96. Two types of import licence – automatic and non- automatic – are administered by various 
agencies.  The LAPI is a general system of au tomatic pre-importation licensing that was introduced 
for statistical purposes to monitor imports  of certain products for consumption105, among other 
reasons to be able to undertake a rapid analysis for the adoption of trade remedies.106  Automatic 
import licences are also granted subject to comp liance with all prescribed formalities and are 
approved in all cases.  Table III.4 lists the products subject to automatic and non-automatic licensing.  
Licence validity periods are: 60 days (LAPI, Footwear Import Certificate, Washing Machine Import 
Certificate, Toy Import Certificate, Tyres and Inner Tube Import Certificate, and Bicycle Import 
Certificate);  120 days (Paper Import Certificat e);  or 360 days (Sworn Statement of Product 
Composition (DJCP)). 
97. Imports of certain products require prior aut horization for sanitary or phytosanitary reasons 
(see Section (2)(ix)), or have to show conformity with technical regulations (see Section (2)(viii)).  
Preshipment inspection certificate requirements were abolished in 2001. 
Table III.4 
Import licensing 
Products Document/Issuing authority Legal basis 
Automatic licences 
Products of HS chapters 01, 02, 04, 
07, 11, 13, 16, 17, 20, 24, 25, 28, 29, 32, 36, 38, 39, 40, 42, 44, 48, 49, 51, 
52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 68, 69, 70, 72, 73, 74, 76, 82, 83, 84, 85, 87, 90, 94 and 96 Automatic pre-importation licence 
(LAPI)/SICM Undersecretariat for Trade 
Policy and Management Resolutions MEOSP No. 17/99, SICM Nos. 59/99 
and 150/99, MEOSP No. 820/99, SICM No. 465/99, Provisions AFIP No. 451/99, SICM 
No. 75/00, SSPGC Nos. 2/ 02, 9/03, 14/03, 7/04, 
14/04, 26/04, 8/2005, 9/2005 and 15/2005 
Textiles and clothing Sworn St atement of Product Composition 
(DJCP)/SICM Undersecretariat for Trade 
Policy and Management Resolutions MEOSP No. 622/95, SCI No. 26/96, 
MEOSP Nos. 39/96, 763/96, 850/96 and 1318/98 
Non-automatic licences 
Carpets and other floor coverings of heading 5703.30.00 Non-automatic pre-importation licence 
(LNAP) (requirement not yet in effect) Resolution MEP No. 54/2004 of 23 January 2004 
Bicycles Import certificate (CIB)/SICM 
Undersecretariat for Trade Policy and 
Managementa Resolutions SICPME Nos. 220/2003 and 
114/2004, Joint Provisions SsI No. 1/2004, SsPGC No. 3/2004, SsI No. 4/2004, SsPGC No. 5/2004, 
SsI No. 11/2005, SsPGC No. 16/2005 
Footwear (NCM 6401.10.00, 
6401.91.00, 6401.92.00, 6401.99.00, 
6402.12.00, 6402.19.00, 6402.20.00, 
6402.30.00, 6402.91.00, 6402.99.00, 
6403.12.00, 6403.19.00, 6403.20.00, 6403.30.00, 6403.40.00, 6403.51.00, 
6403.59.00, 6403.91.00, 6403.99.00, 
6404.11.00, 6404.19.00, 6404.20.00, 6405.10.10, 6405.10.20, 6405.10.90, 6405.20.00, 6405.90.00) Import certificate (CIP)/SICM 
Undersecretariat for Trade Policy and 
Management Resolutions SICM No. 508/1999 and MEP 
No. 486/2005 
Table III.4 (cont'd)
                                                      
104 WTO document G/LIC/Q/ARG/1 of 25 May 2004. 
105 The list of products has been subject to numerous modifications;  as at May 2006 it included 
products from HS chapters 01, 02, 04, 07, 11, 13, 16, 17 , 20, 24, 25, 28, 29, 32, 36, 38, 39, 40, 42, 44, 48, 49, 
51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 68, 69, 70, 72, 73, 74, 76, 82, 83, 84, 85, 87, 90, 94, 95 and 
96. 
106 The products are listed in Provision No. 9/99 of 4 February 1999, as amended. Argentina WT/TPR/S/176 
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Products Document/Issuing authority Legal basis 
Toys (NCM 9501.00.00, 9502.10.10, 
9502.10.90, 9502.91.00, 9502.99.00, 9503.10.00, 9503.20.00, 9503.30.00, 
9503.41.00, 9503.49.00, 9503.50.00, 9503.60.00, 9503.70.00, 9503.80.10, 
9503.80.20, 9503.80.90, 9503.90.00, 
9504.90.90, 9506.62.00, 9506.99.00 
(swings and slides only)) Import certificate (C.I.J.) required for 
definitive importation for consumption/SICM Undersecretariat for 
Trade Policy and Management Resolutions MEP No. 485 of 30 August 2005 and 
SICM No. 851/1998 
Washing machines of tariff heading NCM 8450.11.00 Non-automatic pre-importation licence 
(LNAP)/SICPME Resolution MEP No. 444/2004, amended by 
Resolution No. 177/2004 
Bicycle tyres Import certificate (CIN)/SICM 
Undersecretariat for Trade Policy and 
Management Joint Provisions SsI No. 15/2005, SsPGC 
No. 18/2005, SsI No. 18/2005, SsPGC 
No. 21/2005, Resolutions SICPME Nos. 153/2005, 
7/2005 and 94/2006, MEP No. 73/2006 
Non-covered papers for printing, 
writing or other graphic purposes, excluding newsprint (NCM 
4802.52.30, 4802.52.90, 4802.53.90, 
4823.59.00) Import certificate (CIP)/SICM 
Undersecretariat for Trade Policy and 
Management Resolutions SICM No. 653/99, MEOSP 
No. 1117/99, SICM Nos. 798/99 and 119/2002 
Other documents   
Foodstuffs (for human consumption) Pre- intervention authorization/National Food 
Institute Resolution ANA No. 1946/93 
Firearms, ammunition and other 
classified materials for military or 
civil use Prior authorization/National Firearms 
Registry (RENAR) prior to intervention by 
the Directorate-General of Military Industry 
(DGFM) Law No. 20.429 of 1973, Decrees Nos. 395/75 and 
302/83, Resolution ANA No. 3115/94 
Toiletries, cosmetics and perfumes Prior author ization/ MSA Resolution ANA No. 2016/93, amended by 
Resolutions ANA Nos. 262/94 and 518/96 
(Annex IV), MSyAS No. 337/92 (Annex VI) 
Nuclear elements and materials Prior authorizations/Nuclear Regulatory 
Authority (ARN) of the National Atomic 
Energy Commission (CNEA) Decree No. 5423/57, Law No. 22.477 of 1956, 
Resolutions AFIP No. 996/2001, ANA 
Nos. 2018/93, 3342/95, 451/96 and 2400/96 
Narcotics, precursors and 
psychotropic substances Prior authorization/MSA Laws No s. 17818 and 19.303, Resolutions ANA 
Nos. 2017/93 and 3945/96 (Annex VII), Provisions 
Nos. 4855/96 and 4861/96 of the National Drug, 
Food and Medical Technology Administration 
(Annex VII) 
Narcotics and psychotropic 
substances Prior authorization/Office of the President, 
Secretariat for the Prevention of Drug 
Addiction and the Campaign against Drug Trafficking Law No. 23.737;  Decrees Nos. 2064/91 and 
1095/96, Resolutions ANA Nos. 2020/91 and 
454/96 
Wild fauna and flora Authorizati on for importation/Secretariat of 
the Environment and Sustainable 
Development Laws Nos. 22.344 and 22.421, Decrees Nos. 
691/81 and 177/92, Resolutions SAGP No. 144/83, 
SSRN No. 34/93, ANA Nos. 2513/93 and 443/96 
(Annex XII) 
Importation of sensitive products and 
war material Import certificate/National Commission for 
the Control of Sensitive Military Exports Decrees Nos. 603/92 and 1291/93 
Medicaments Prior authorization/Secretariat of Health, 
Ministry of Health and Social Action Decrees Nos. 2505/85, 150/92 and 177/93, 
Resolutions ANA Nos. 2014/93, 262/94, 461/95 
and 455/96, MSAS Nos. 139/89 and 551/86 (Annex IV) 
Condoms Authorization for importation/MSA Re solutions MSAS No. 255/94 (Annex V), ANA 
No. 459/95 (Annex X) 
Wine products (HS 22.04) Authoriza tion prior to intervention/National 
Wine Institute (INV) Resolution INV No. C-121/93, Provision INV 
No. 1139/93  
Publications which describe or 
represent continental, island and 
Antarctic territory, either totally or 
partially Prior authorization/ Military Geographical 
Institute Law No. 22.963 of 1983, Resolution ANA 
No. 2514/1993 
Reagents and materials for medical use Importer and product registration 
certificates/Health Secretariat, MSA Decree No. 2505/85, supplemented by Resolution 
No. 255/94 (Annex V), ANMAT Provision 
No. 4324/1999 
Table III.4 (cont'd)WT/TPR/S/176 Trade Policy Review 
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Products Document/Issuing authority Legal basis 
Vehicles of tariff headings 
8704.23.10 (more than two-wheel drive), 8705.10.00, 8705.20.00, 
8705.40.00, 8705.90.10, 8705.90.90 Prior authorization/SICM, subject to a report 
by the National Directorate of Industry Resolution No. 91/1995 of the Secretariat of 
Industry 
a Domestic products are subject to the same quality control. 
ANMAT  National Drug, Food and Me dical Technology Administration 
MEOSP  Former Ministry of the Ec onomy and Public Works and Services 
MEP  Ministry of the Economy and Production 
MSA  Ministry of Health and Social Action 
SAGP  Secretariat of Agriculture , Livestock, Fisheries and Food 
SC  Secretariat of Communications 
SCI  Secretariat of Domestic Trade 
SICM  Secretariat of Industry, Trade and Mining (of the MEP) 
SICPME  Undersecretariat for Industry, Trade and SMEs (of the MEP) 
SsI  Undersecretariat for Industry (of the MEP) 
SsPGC  Undersecretariat for Trade Po licy and Management (of the MEP) 
SSRN  Secretariat of Natural Res ources and the Human Environment 
Source : WTO Secretariat. 
 
(vii) Contingency measures  
(a) Anti-dumping and countervailing measures 98. Since the last review of Argentina, a number of amendments have been made to the legal 
framework governing contingency measures, 
while the institutional framework applicable to 
investigations and the corresponding reviews have remained unchanged.  The legal framework is based 
on Law No. 24.425 of 1994 (adopting the Urugua y Round Agreements), Decree No. 2121 of 1994 
(containing operating regulations), Decree No. 1326 of  1998 (introducing procedural amendments);  
Decree No. 1219 of 2006 containing the procedure applicable to imports from countries without 
market economies or those with economies in  transition);  and various Resolutions.107 
99. Argentina has notified the WTO of its legi slation for implementing aspects of the 
WTO provisions108, and this was reviewed by Members in 1996.109 
100. Argentina has notified the WTO that the competent authority for the initiation of 
anti-dumping and countervailing investig ations is the MEP Secretariat of Industry, Trade and SMEs.  
The competent authority for determining the du mping margin or subsidy, recommendations, and 
initiation of investigation is the Undersecretariat for Trade Policy and Management;  and the authority 
responsible for analysis of injury and threat of injury is the National Foreign Trade Commission 
(CNCE).110 
                                                      
107 Decree No. 1088/2001 (introducing, among other measures, the possibility of adopting retroactive 
definitive anti-dumping duties) was adopted on 28 August 2001, but Decree No. 421/2002 delayed its entry in force until 15 days after the adoption of the supplementary regulations required for its implementation;  as at 
October 2006, these regulations had not been adopted. 
108 WTO documents G/ADP/N/1/ARG/1-G/SC M/N/1/ARG/1 of 12 June 1995 and 
G/ADP/N/1/ARG/1/Suppl.1-G/SCM/N/1/ARG/1/Suppl.1 of 19 March 1996. 
109 WTO documents G/ADP/W/286-G/SCM/W/294 of 5 March 1996, G/ADP/W/308-G/SCM/W/314 
of 19 March 1996 and G/ADP/Q1/ARG/2-G/SCM/Q1/ARG/2 of 19 November 1996. 
110 WTO document G/ADP/N/14/Add.21-G/SCM/N/18/Add.21 of 25 October 2005. Argentina WT/TPR/S/176 
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101. During the period under review, Argentina has re gularly submitted semi-annual reports to the 
Committee on Anti-Dumping Practices and the Committee on Subsidies and Countervailing 
Measures, describing actions taken under the two Agreements.111 
102. Between 1998 and mid-2005 Argentina initiated th e fourth largest number of anti-dumping 
cases per year among all WTO Members.  Its use of anti-dumping actions increased considerably 
during the years of economic recession (1999-2001), as measured by the number of anti-dumping investigations and measures adopted.  After the peso devaluation in 2001, there were fewer 
applications for anti-dumping measures.
112 
103. In contrast, Argentina has made little use of countervailing duties (Table III.5), and according 
to its notifications to the WTO, no investigati on has been initiated during the period under review. 
104. As at December 2005, there were 35 product groups (involving industrial products only) 
subject to definitive anti-dumping duties and three su bject to countervailing duties (one of them since 
1996, and two since 1998).113  The main target countries have b een China, Brazil and Chinese Taipei.  
Most applications for anti-dumping duties have come  from the steel and steel products industry and 
the chemical industry. 
Table III.5 
Anti-dumping and countervailing measures, 1998-2005 
 1998 1999 2000 2001 2002 2003 2004 2005 
Anti-dumping          
Initiations 6 21 32 26 10 1 12 9 
Provisional measures imposed 4 6 8 21 25 0 1 1 
Definitive anti-dumping measures imposed  13 9 16 14 21 19 1 8 
Revocations 0 0 0 0 0 0 0 0 
Countervailing duties          
Initiations 0 0 0 0 0 0 0 0 
Definitive countervailing measur es imposed 2 0 0 0 0 0 0 0 
Revocations 0 0 0 0 0 0 0 0 
Source : Information provided by the Argentine authorities. 
105. Investigations are initiated at the request of  the domestic industry or ex officio.  The 
Undersecretariat for Trade Policy and Management examines the application in question, and the 
CNCE produces a report on the existence of a like domestic product.  Upon receiving the report, the 
Undersecretariat has 35 days to examine any evidence of dumping or subsidy and to determine whether this is sufficient to initiate an inves tigation, while the CNCE examines the accuracy and 
adequacy of the evidence submitted.  After the establishment of both reports, the CNCE has three 
days in which to prepare a report on causal link for submission to the Secretary of State for Industry, Trade and Mining, with a copy to the Undersecretaria t.  Upon receipt of the copy, the Undersecretariat 
has five days in which to recommend whether or not  an investigation should be initiated "in the light 
of other circumstances relating to general foreign tr ade policy and the public interest."  According to 
the authorities, however, the public in terest clause has never been invoked.   Investigations have to be 
                                                     
 
111 WTO documents in the G/ADP/N and G/SCM/N series.  
112 Finger, J. Michael and Nogués, Julio J. (2006). 
113 For further details see WTO document G/ADP/N/139/ARG of 31 January 2006. WT/TPR/S/176 Trade Policy Review 
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concluded within one year of their initiation, except in special circumstances, and on no account may 
they extend beyond 18 months.114 
106. Between two and four months following initiati on the CNCE must decide whether there are 
any preliminary results supporting the existence of in jury, while the Undersecretariat is required to 
establish whether any preliminary evidence points to dumping or subsidization.  The CNCE has ten 
days to establish causal link.  On the basis of  these reports, the Undersecretariat formulates 
recommendations on the adoption of provisional meas ures, "in the light of other circumstances 
relating to general foreign trade policy and the publ ic interest."  The Minister of the Economy and 
Production decides whether to proceed with the adop tion of provisional measures.  All resolutions 
closing the investigation, whether or not anti-dum ping or countervailing measures are adopted, are to 
be published in the Official Journal (hereinafter O.J.) and communicated to all interested parties.115 
107. Anti-dumping and countervailing duties, whether provisional or definitive, can be either ad 
valorem  or specific.  To determine specific duties, the MEP may establish "minimum f.o.b. export 
values."116  The anti-dumping duty is set prospectively and may not exceed the dumping margin.  The 
amount of countervailing duties is also set prospectively and may not exceed the amount of the 
subsidy.117  Such duties should remain in force only fo r as long as is necessary to offset the dumping 
or subsidies but may not last longer than five years from their application or last review.  Resolutions imposing duties can be reviewed one year af ter their establishment or last review. 
108. Since the last trade policy revi ew of Argentina, minimum expor t values have been established 
for various products.
118  When imports from the country subject to anti-dumping/countervailing duties 
are made at a price below the minimum export valu e the importer is required to pay an anti-dumping 
duty equivalent to the difference between this value and the declared f.o.b. value of the exports in 
question. 
109. During the period under review, the WTO disput e settlement mechanism has been used three 
times against anti-dumping duties and twice against c ountervailing duties applied by Argentina.  In 
1999, the European Union (EU) requested consu ltations concerning Argentina's definitive anti-
dumping duties on drill bits from Italy, but no panel w as established.  In 2000, the EU requested the 
                                                      
114 Decree No. 1326 of 10 November 1998. 
115 Idem . 
116 Idem . 
117 Idem . 
118 Minimum export values have been established for the following products originating from the 
following countries:  certain iron or steel sheet products  (Australia, Korea, South Af rica and Chinese Taipei);  
paper and coated paperboard used in making cartons (Austria, Poland, Spain and Sweden);  certain steel rods 
(Czech Republic, South Africa and Turkey);  laminated iron or steel sheets, certain compensated phenolic 
panels, gutted chickens, and certain drill bits (Brazil);  certain types of air-conditioning equipment (Brazil and 
China);  certain types of iron secti on (Brazil, Czech Republic , South Africa and Turkey);   steel granules and 
filings excluding stainless steel (Brazil and Spain);  play ing cards, stainless steel cu tlery, articles for fireworks, 
certain types of bronze padlock, cert ain drill bits, crayons and graphite pe ncils, certain microwave ovens – both 
mechanical and digital, certain thermos flasks and isothermic containers, tap sets for bathrooms and kitchens, 
sets of Spanish, French and English playing cards, certain types of sunglasses, and certain metal frames, certain types of ball bearings (China);  spokes and spokes with nipples for bicycles and motorcycles (China and Chinese 
Taipei);  certain hypodermic syringes (China and Ko rea);  certain textiles (Chinese Taipei and Korea);  
polystyrene foam trays for food products (Chile);  certain  fibreglass products (Chile and South Africa);  certain 
drill bits (Italy);  certain types of automatic washing mach ine (Italy and Spain);  certai n straight handsaw blades 
for manual work (Ireland and United Kingdom);  certain iron or steel sheet products (Kazakhstan, Korea, 
Romania, South Africa and Ukraine);  pure fabrics of dyed acetate filament s (Korea);  certain straight handsaw 
blades for manual work (Mexico);  and steel discs for agricultural machinery (Spain). Argentina WT/TPR/S/176 
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establishment of a panel to examine Argentina's anti-dumping measures on ceramic tiles from Italy.  
In 2001, the Panel found that Argentina had acted in  a manner inconsistent with four Articles of the 
Anti-Dumping Agreement concerning issues such  as determination of dumping and evidence.119  
Argentina withdrew the measures in 2002.  In 2002,  Brazil requested a panel to examine Argentina's 
anti-dumping measures on poultry from Brazil;  in 2003 the Panel found the measure to be 
inconsistent with various WTO rules on issues such  as determination of dumping and injury, initiation 
and subsequent investigation, evidence,  and public notice of determinations.120  Before the Panel's 
report was adopted, Argentina lifted the measures through Resolution No. 79/2003 of 
26 February 2003. 
110. In 1998, the EU sought consultations concerni ng Argentina's application of countervailing 
duties on wheat gluten from the EU, but no panel was established.  In 2005, EU requested consultations concerning Argentin a's imposition of countervailing duties on olive oil, wheat gluten 
and peaches.  In July 2006, Resolution No. 593/2 006 abolished the counter vailing duty on imports of 
olive oil in bottles and in bulk originating from the EU. 
(b) Safeguard measures 
111. There has been no change in the legal or in stitutional framework on safeguards, except for 
Decrees Nos. 1059/2004 and 1860/2004 relating to point  16 of the Protocol on the Accession of the 
People's Republic of China.  The legal framework consists of the WTO Agreements, adopted by Law 
No. 24425 of 1994, and safeguard regulations (Decr ee No. 1059 of September 1996).  Argentina has 
notified the WTO of its legislation, which Members reviewed in 1996-1997.
121 
112. Argentina initiated three safeguard investiga tions between 1999 and mid-2005;  two of these 
resulted in the imposition of definitive safeguard measures (Table III.6).  The only other safeguard 
measure in force during the period under revi ew related to high-performance footwear.122  As at 
June 2006, the only safeguard measure in force was on colour television sets, adopted by Resolution 
No. 43/05 of 9 February 2005, for a period of three years.123 
Table III.6 
Safeguard investigations and measures notified to the WTO, 1999-June 2004 
Product Origin of imports 
subject to investigation Decision Relevant notifications to the WTO 
Mopeds and motorcycles of 
up to 100 cc. cylinder 
capacity  Everywhere, except 
Thailand, Hong Kong, 
Peru and MERCOSUR  Specific duties (ranging from 
US$297 to US$444 per unit, 
decreasing to levels between 
US$208 and US$311 per unit). G/SG/N/10/ARG/4-G/SG/N/11/ARG/4
of 23 July 2001 
Peaches preserved in water containing added sweetening matter, including syrup, 
preserved in any other form 
or in water Everywhere except 
South Africa and 
MERCOSUR Specific duties (US$0.50/kg net, 
decreasing to US$0.40/kg net) G/SG/N/8/ARG/4/Suppl.1-
G/SG/N/10/ARG/3/Suppl.1 of 27 September 2001 
Colour television sets Brazil Provisional duty of 21.5 per cent
Definitive measure (quotas) G/SG/N/6/ARG/5-G/SG/N/7/ARG/3 
of 17 September 2004 
Not notified 
Source : WTO Secretariat. 
                                                      
119 WTO document WT/DS189/R of 28 September 2001. 
120 WTO document WT/DS241/R of 22 April 2003. 
121 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. 
122 WTO document G/SG/N/8/ARG/1/Suppl.2-G/SG/ N/10/ARG/1/Suppl.5-G/SG/N/11/ARG/1/Suppl.5 
of 14 August 2000. 
123 CNCE (2006). WT/TPR/S/176 Trade Policy Review 
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113. The MEP is the implementing authority for saf eguard measures.  Applications for such 
measures must be filed with the Secretariat of Indus try, Trade and SMEs (hereinafter the Secretariat), 
together with an adjustment plan for the domestic in dustry in question.  On receipt of the application, 
the Secretariat refers the matter to the Unde rsecretariat for Foreign Trade (hereinafter the 
Undersecretariat) and to the CNCE (see Section (2 )(vii)), which have 50 days in which to issue two 
separate reports on whether or not there have been increased imports of the product in question that 
have caused or threaten to cause serious injury to the domestic industry. 
114. On the basis of these reports, the Secretariat has 20 days to decide, in the light of public 
interest and overall economic polic y considerations, whether it is appropriate to initiate an 
investigation.  If it is so decided, the decision is  published in the Official Journal.  A safeguard 
investigation may not generally last longer than ni ne months from the date of its initiation.  If 
provisional measures are applied, the investigati on may not take more than 200 days.  Provisional 
safeguard measures may take the form of an increase in import duties over the existing level. 
115. Definitive safeguard measures may take the form  of an increase in import duty, a quantitative 
restriction, or any other available measure.  The dur ation of a definitive safeguard measure is limited 
to the period necessary to prevent or  remedy any injury or threat of injury and to facilitate adjustment 
of the affected domestic industry.  The period may not exceed four years, including the time for which any provisional measure was applied.  The initial pe riod may be extended if this is deemed necessary 
to prevent or remedy injury or threat of injury.  The total period of applicati on of a safeguard measure, 
including the application of any provisional measu re and any extension thereof, may not generally 
exceed eight years.  Decisions to impose safeguard measures are published in the Official Journal.  
Decree No. 1059 also contains provisions on the review of measures. 
116. Since the last review of Argentina, the WT O dispute settlement mech anism has been used 
against Argentine safeguard actions on five occasions  (of which three concerned footwear).  In 1998, 
the EU requested the establishment of a panel to re view Argentina's safeguard measures on footwear.  
The Panel found the measures to be inconsistent  with certain provisions of the relevant 
WTO Agreement regarding the conditi ons and determination of injury
124;  Argentina informed the 
WTO that the safeguard would remain in for ce until 25 February 2000 and that it would adopt 
measures to comply with the recommendations and ruling of the Dispute Settlement Body (DSB).  
The measure that gave rise to th e establishment of the Panel expired on 21 July 2003.  Indonesia also 
requested consultations concerning safeguard measur es on footwear in 1998, but the request was later 
withdrawn.  In 1999, the United States requested the establishment of a panel concerning safeguards 
on footwear from non-MERCOSUR countries, but the panel was never established. 
117. In 2000, Brazil requested consultations concer ning transitional safeguard measures on woven 
fabric products of cotton and cotton mixtures origin ating in Brazil;  a mutually agreed solution was 
adopted the same year.  In 2001, Chile requested the establishment of a panel concerning definitive 
safeguard measures on preserved peaches;  the Panel f ound the measure to be inconsistent with certain 
provisions such as those relating to demonstrati on of the existence of unforeseen developments, 
determination of increased imports, a nd evaluation of all relevant factors.125  The measure was 
withdrawn by Argentina in 2003. 
118. Argentina has reserved the right to apply the transitional safeguard mechanism provided for in 
Article 6 of the Uruguay Round Ag reement on Textiles and Clothing126, but not the special safeguard 
                                                      
124 WTO document WT/DS121/R of 25 June 1999. 
125 WTO document WT/DS238/R of 14 February 2003. 
126 Article 1.6 of the WTO Agreement on Textiles and Clothing (WTO document G/TMB/N/15 of 
6 March 1995). Argentina WT/TPR/S/176 
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provisions in the WTO Agreement on Agriculture.  Argentina submitted its lists of textile and 
clothing products that were included in the firs t, second and third phases of integration into the 
GATT 1994.127 
119. During the period under review, Argentina imposed transitional safeguard measures on 
imports of woven fabrics of cotton and cotton mixtures originating in Pakistan.128  These were 
eliminated in 2000, following the recommendations by the Textiles Monitoring Body, adopted in January 2000, that Argentina rescind the measures.
129  Safeguards were also introduced in 1999 for 
the same products from Brazil and China (see Secti on (2)(vi)).  In 1999, Argentina also notified the 
WTO that it had decided not to apply the safeguard  measure planned for imports of polyester fibre 
yarn from Korea, Indonesia and Malaysia, and for imports of polyester fibre from Korea.130 
(viii) Standards and technical regulations 
(a) Transparency 
120. The WTO Agreement on Technical Barriers to Trade (TBT) has been incorporated in 
domestic legislation by Law No. 24.425131, and therefore provides the general framework for adopting 
technical regulations.  The legal framework for standards-related activiti es consists of Decree 
No. 1474/94, which created the National Standard s, Quality and Certification System, and its 
regulations (Resolutions Nos. 90/95 of 26 September 1995 and 330/99). 
121. The National Standards, Quality and Certification System comprises two non-profit civil 
associations:  the Argentine Standards Institute  (IRAM) and the Argentine Accreditation Agency 
(OAA).  IRAM is a private institute recognized by  the Government as the country's only official 
standardization body and is also a certification or ganization (for products and for systems).  The OAA 
is responsible for accreditation of certification bodies and laboratories.  Technical regulations are 
established by various government agencies (see below). 
122. Argentina has designated the National Foreign Trade Directorate (DNCI) as its enquiry point 
and notified the WTO of this.132  The DNCI is also responsible for implementing notification 
procedures at national level.  The latest notifica tion concerning the implementation and administration 
of the TBT Agreement dates from 2003.133 
123. During the period under review, trade concerns were raised in the TBT Committee regarding 
the MERCOSUR Technical Regulation on Definitions Relating to Alcoholic Beverages (Other Than 
Fermented), which had been notified by  Argentina for future implementation134, and regarding the 
legal appellation system for wine products.135  Questions were raised by Members136 concerning 
                                                      
127 WTO documents G/TMB/N/51 of 28 April 1995, G/TMB/N/51/Add.1 of 15 February 1996, 
G/TMB/N/225 of 13 February 1997 and G/TMB/N/357 of 17 November 2000. 
128 The measures were introduced through Resolution No. 983/99 of 13 July 1999, amended by 
Resolution No. 919 /99 of 30 July 1999. 
129 WTO document G/TMB/22 of 2 February 2000. 
130 WTO document G/TMB/N/347 of 12 November 1999. 
131 Law No. 24.425 of 7 December 1994.  
132 WTO document G/TBT/2/Add.21/Suppl.3 of 29 August 2003.  
133 WTO document G/TBT/2/Add.21/Suppl.3 of 29 August 2003 (enquiry point).  
134 WTO documents G/TBT/M/33 and G/TBT/M/34 of 5 January 2005 and 31 August 2004, 
respectively.  The Regulation was notified in WT O document G/TBT/N/ARG/159 of 16 April 2004.  
135 WTO document G/TBT/M/34 of 5 January 2005.  The Regulation was notified in WTO document 
G/TBT/N/ARG/107 of 26 May 2003.  
136 WTO document G/TBT/M/32 of 19 April 2004.  WT/TPR/S/176 Trade Policy Review 
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resolutions relating to the sulphate content in wine and wineries137;  labelling of pre-packaged food138;  
amendment of the Argentine Food Code's provisions concerning olive oil139;  and the legal appellation 
system for wine products.140 
(b) Technical regulations 
124. According to information provided by the authorities, the following bodies may establish 
technical regulations:  the Secretariat of the Envi ronment and Sustainable Development of the Office 
of the Chief of Cabinet of the National Governmen t;  the executive branch;  and the National Institute 
of Industrial Technology (INTI).  The provinces ca n also prepare and adopt technical regulations, 
pursuant to national legislation, but only to regulate intra-provincial trade. 
125. The preparation of draft technical regulati ons is governed by Decrees Nos. 333/1985 and 
1172/2003 (Annex V).141  There is no central mechanism for publishing these drafts, but they are 
usually disseminated through the web sites of the bo dies adopting technical regulations.  Notifications 
to WTO Members are made after an analysis of  their consistency with the provisions of the 
Agreement on the Application of Sanitary a nd Phytosanitary Measures.  Where appropriate, 
notification is made of drafts prepared by the National Food Commission (CONAL) and 
MERCOSUR Working Subgroups (SGTs) 3 and 11, as well as the INV.  In all cases a period of 
60 days is allowed for comments.  Argentine no tifications to the WTO are published on the focal 
point's Internet site142, and are also distributed through a subscription service or upon request.  
Comments are generally discussed among the focal poin ts of WTO Members, with intervention by the 
body with jurisdiction over the matter in question.  The issuing body is responsible for adopting and 
implementing the measure, which is published in the Official Journal. 
126. Benchmarks used in the preparation of tec hnical regulations include international and 
MERCOSUR standards, the standards and recommendati ons issued by the International Organization 
for Standardization (ISO) and the Pan American Commission on Technical Standards (COPANT), the 
Codex Alimentarius Commission, the International Organization of Legal Me trology (OILM), and the 
regulations of the International Electrotechnical Co mmission (IEC).  The choice of a standard to be 
used in a technical regulation depends on factors re lating to the market, as well as regional, climatic 
and technological considerations. 
127. The mechanism for abolishing technical regulations  is the same as for applying new ones;  
and they are amended on the basis of technolog ical changes or international standards. 
128. MERCOSUR "technical regulations" (i.e. standa rds that must be adopted by MERCOSUR 
members) are endorsed by MERCOSUR members in Working Subgroup 3 (technical regulations and 
conformity assessment) for areas such as food, toys, electrical products, automotive industry, metrology, and conformity assessment.  Separa te working subgroups on issues such as 
telecommunications (SGT 1) and health (SGT 11) develop technical requirements for their respective 
sectors. 
                                                     
 
137 WTO document G/TBT/N/ARG/101 of 23 of May 2003.  
138 WTO document G/TBT/N/ARG/104 of 22 May 2003.  
139 WTO document G/TBT/N/ARG/90 of 14 May 2003.  
140 WTO document G/TBT/N/ARG/107 of 26 May 2003.  
141 Decree No. 333/1985 of 19 February 1985 on rules for the preparation, drafting and formalization of 
draft acts and administrative documentation;  and Annex V (General regulation for participatory preparation of 
regulations) to Decree No. 1172/2003 of 3 Dece mber 2003 on access to public information. 
142 See http://www.puntofocal.gov.ar. Argentina WT/TPR/S/176 
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129. Since 1998, technical regulations governing saf ety and mandatory certification have been 
adopted for electrical equipment, toys, footwear , gas appliances and pr oducts, construction steel, 
elevators, and personal protective equipment, am ong others.  Although there is no inventory or 
register of the technical regulations in force,  they can be found in databases such as Infoleg143, the site 
of Argentina's focal point, or the databases of each of the competent bodies. 
130. Since January 1998, Argentina has submitte d notifications concerning 247 technical 
regulations, of which 135 were notified as draft tech nical regulations (Article 2.9.2), 32 as technical 
regulations adopted to address urgent problems (A rticle 2.10.1), 59 as draft conformity assessment 
procedures (Article 5.6.2), and 21 as conformity assessment procedures adopted to address urgent 
problems (Article 5.7.1). 
131. Argentina has not notified any equivalent t echnical regulations or mutual recognition 
agreements.  The Mutual Recognition Arrangement in  the Field of Quality Management Systems, to 
which the OAA is party, has been notified by Brazil.144 
(c) Conformity assessment 132. The steps involved in adopting conformity assess ment procedures are the same as those for 
adopting technical regulations (see above). 
133. Entities that engage in testing and certification of  regulated products have to be accredited by 
the OAA and recognized by the competent authority.
145  To obtain recognition, these entities must, 
inter alia , follow the guidelines established in ISO Guides 65 and 25, depending on the case.  
Regulations on certification correspond to those contained in the ISO and IEC guides, so as to 
facilitate the establishment of mutual recognition agreements.146 
134. Certification is the responsibility of a vari ety of institutions, such as IRAM, INTI, the 
National University of Buenos Aires and the Nati onal Technological University, each of which is free 
to set prices for assessing product conformity. 
135. IRAM provides certification for products, pro cesses, and services, as well as for management 
systems and software.  SENASA ha s also recognized IRAM as the certification body for organic147 
and agrifood products148 (see Section (2)(ix)).  At the interna tional level, it participates in IQNet (for 
the certification of management systems) and as  liaison member in the Quality Excellence for 
Suppliers of Telecommunications Forum (QuEST FO RUM), and it serves as the national certification 
body for the IECEE CB Scheme (for electrical equipment).149  To facilitate the acceptance of 
conformity assessment results, IRAM maintains bila teral certification agreem ents (products and/or 
quality systems) with organizations in some 22 countries.150 
136. As a government agency, INTI also perf orms product testing and certification. 
                                                      
143 See http://infoleg.mecon.gov.ar/. 
144 WTO document G/TBT/10.7/N/40 of 12 December 2002.  
145 Decree No. 1474/94 of 23 August 1994 and Resolution No. 123/99 of 3 March 1999.  
146 IRAM, Convenios de Certificación (Certification Agreements), consulted at :  
http://iram.com.ar//quienes.htm.  
147 SENASA Resolution No. 247/97 of 1997. 
148 SENASA Resolution No. 280/2001 of 8 August 2001.  
149 IRAM, Certificación , consulted at:  http://iram.com.a r//certificacion/certificacion.htm.  
150 IRAM, Convenios de Certificación , consulted at:  http://iram.com.ar//quienes.htm.  WT/TPR/S/176 Trade Policy Review 
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137. The authorities stated that, in the mandatory domain, first- and second-party conformity 
assessments are not widely applied but are only used for certain low-risk products. 
138. Market surveillance at the national level is  performed by official bodies for food or 
pharmaceuticals and by specific surveillance agenci es for other products.  In the case of imported 
products, customs inspections ensure compliance w ith current legislation.  When products are 
non-conforming but this can be rectified by the user, they are only released in to the market once they 
have been brought into conformity.  When th e problem cannot be corrected, the products are 
destroyed.  Penalties for making false or misl eading statements are provided for under Laws 
Nos. 22.082 and 24.240, as well as in specific le gislation concerning each type of product. 
(d) Standards 
139. IRAM is the only institution that develops standa rds in Argentina.  At the regional level, it 
participates in the Pan American Standards Commission (COPANT) and the MERCOSUR Standardization Association (AMN).  IRAM has technical cooperation agreements for examining 
standards with the following foreign agencies:  ABNT (Brazil), AENOR (Spain), AFNOR (France), 
COVENIN (Venezuela), DIGENOR (Dominican Republic), DSTU (Ukraine), NFPA (United States), 
and SIRIM (Malaysia).  It has accepted the WTO Code of Good Practice for the Preparation, 
Adoption and Application of Standards.
151 
140. International standards are widely used as a reference for developing national standards.  
European standards are also used. 
141. The first stage in the development of standards is the preparation of a draft standard by a 
study body comprising representatives of the specific  area.  The draft is then submitted for public 
discussion during a minimum of 30 and a maximum of 180 days (with exceptions).  The draft, with 
revisions if necessary, is then submitted to th e General Committee on Standards, which makes it 
official and passes it on to the IRAM Directorate-General for approval as a standard.152 
142. Standards based on regional standards (COPANT and MERCOSUR) are made available for 
comment for 30 to 60 days, and the intention to adop t such a standard is public ized by IRAM.  For the 
adoption of international standards, the provisi ons of ISO/IEC Guide 21 are used to determine 
whether the standard in question is identical, m odified or not equivalent to the international 
standard.153 
143. IRAM standards can be cancelled following consultation with the study body and publication 
of the intention to do so in the IRAM Bulletin.154 
144. The standardization plan lasts at least one year.  It is prepared by the coordinator in charge of 
the study body and the heads of respective department s, in consultation with each study body.  Once a 
final consensus has been reached , the document is approved as a draft and submitted to the General 
Committee on Standards, which reviews it from the formal standpoint and then sends it on to the 
IRAM Directorate-General for approval as a standard.155  The standards study plan for 2006 is 
                                                      
151 IRAM accepted the Code of Good Practice for the Preparation, Adoptio n and Application of 
Standards on 31 July 1997 (WTO document G/TBT/CS/2/Rev.12 of 17 February 2006).  
152 IRAM (1999).  
153 Idem.  
154 Idem . 
155 Idem . Argentina WT/TPR/S/176 
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available on the Internet.156  As at June 2006, Argentina had not notified the standards work 
programme to the WTO. 
145. Argentina and other MERCOSUR countries have  taken steps to harmonize standards across 
the region.  The regional institution responsible fo r this task is the ME RCOSUR Standardization 
Association (AMN).  Standards are being develope d by 16 technical committees and mostly concern 
cement and concrete, steel products, and electrical sa fety.  As at June 2006, there were 514 standards 
at the MERCOSUR level.157  MERCOSUR standards are voluntary, but if States Parties decide to 
incorporate them in a MERCOSUR technical regul ation they become mandatory for all Parties. 
(ix) Sanitary and phytosanitary measures 
(a) Transparency 
146. The WTO Agreement on the Application of San itary and Phytosanitary (SPS) Measures has 
been incorporated in domestic  legislation by Law No. 24.425.158  Pursuant to the transparency 
requirements of the SPS Agreement, Argentina h as designated the National Agriculture and Food 
Quality and Health Service as the national enqu iry point and the National Agrifood Market 
Directorate of the Secretariat of Agriculture, Liv estock, Fisheries and Food as the national notification 
authority.159 
147. Argentina actively participates in meeti ngs of the SPS Committee and has submitted 
communications on topics such as equivalence160, transparency161, and regionalization.162  With the 
aim of strengthening transparency, Argen tina has also submitted communications on the 
strengthening of the national certification authorities163, food-and-mouth disease measures, and 
difficulties in international trade in grains, fruit,  vegetables and tubers, arising from restrictions 
imposed because of foot-and-mouth disease.164  Between January 1998 a nd October 2006, Argentina 
submitted 96 SPS notifications:  18 were notified as  emergency measures (3 were adopted owing to 
the lack of an international standard or guidelin e), and 78 as other measures (12 were adopted owing 
to the lack of an international standard or guideline).165  Of these 78, all but six were notified as draft 
measures. 
148. As at February 2006, six of Argentina's SPS measures166 had been raised as trade concerns by 
its trading partners, of which three have been reported as solved.167  Argentina itself had raised 
                                                      
156 See http://iram.com.ar//norma lizacion/Proceso/plan/plan.htm.  
157 Online AMN information, consulted at:  http://www.amn.org.br.  
158 Law No. 24.425 of 7 December 1994.  
159 WTO documents G/SPS/ENQ/19 and G/SPS/NNA/9, both of 25 January 2006.  
160 WTO documents G/SPS/GEN/268, G/ SPS/W/116, G/SPS/W/117, G/SPS/W/123, 
G/SPS/W/123/Add.1, G/SPS/W/123/Ad d.2 and G/SPS/W/130 of 15 Augu st 2001, 25 February 2002, 
11 March 2002, 25 October 2002, 20 May 2003, 8 October 2003 and 24 March 2003, respectively.  
161 WTO document G/SPS/W/167 of 22 of December 2004.  
162 WTO documents G/SPS/GEN/433, G/SPS/W/167 and G/SPS/GEN/606 of 22 October 2003, 
22 December 2004 and 5 December 2005, respectively.  It also cosponsored WTO document G/SPS/W/189 of 
24 May 2006.  
163 WTO document G/SPS/GEN/425 of 18 September 2003.  
164 WTO documents G/SPS/GEN/269, G/SPS/GEN/2 69/Rev.1, G/SPS/GEN/315, G/SPS/GEN/323, 
G/SPS/GEN/377 and G/SPS/GEN/654 of 27 July 2001, 17 September 2001, 23 Ap ril 2002, 17 June 2002, 
26 March 2003 and 27 March 2006, respectively.  
165 WTO document in the G/SPS/N/ARG series.  
166 These measures are:  BSE-related measures (raised by Switzerland);  temporary prohibition of fresh 
pork and its byproducts (European Union);  import restrictions on bovine semen, milk and dairy products WT/TPR/S/176 Trade Policy Review 
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31 trade concerns concerning measures affecting its exports.  During the period under review, 
Argentina has participated only once in a dispute involving SPS measures, as complainant in the case 
regarding measures adopted by the EU affecting th e approval and marketing of biotech products, and 
bans introduced on a number of agricultural pr oducts by some individual EU member countries.168 
149. Argentina participates in the work of the thr ee international standard-setting organizations 
referred to in the SPS Agreement, namely th e FAO/WHO Codex Alimentarius Commission, the 
World Organization for Animal Health (OIE), a nd the International Plant Protection Convention 
(IPPC). 
150. As a State party to MERCOSUR, Argentina is  also a member of the MERCOSUR Animal 
Health Commission, Plant Health Commission a nd Seeds Commission.  The Argentine authorities 
stated that the sanitary and phytosanitary requir ements regulating trade between States Parties and 
imports from outside the zone have been ha rmonized through technical groups.  SGT 8 (on 
agriculture) and SGT 3 (on technical regulations an d conformity assessment) have defined criteria to 
facilitate the establishment of mutual recognition agreements on sanitary and phytosanitary control 
systems within MERCOSUR.  Argentina has establi shed two mutual recognition arrangements, both 
with Brazil:  one to simplify sanitary control proce dures for food products at the border;  and the 
other, not yet operational as at October 2006, to r ecognize the equivalence of plant and animal health 
control systems. 
151. Argentina is a signatory to the agreement for the establishment of a Southern Cone Plant 
Protection Committee (COSAVE) along with Brazil, Ch ile, Paraguay and Uruguay. Argentina is also 
a signatory to the agreement establishing the St anding Committee on Animal Health, which has the 
same signatories as COSAVE.  Argentina has also  joined Bolivia, Brazil, Chile, Paraguay and 
Uruguay in signing the agreement establishing th e Southern Agricultural and Livestock Council 
(CAS). 
152. According to the authorities, as a member  of MERCOSUR Argentina lobbies in all 
negotiations on preferential trade agreements for the incorporation of chapters on sanitary and 
phytosanitary issues.  The follo wing agreements signed by Argentina include provisions on sanitary 
and phytosanitary measures:  Economic Complement arity Agreements Nos. 6 (Argentina-Mexico), 
18 (MERCOSUR), 35 (MERCOSUR and Chile), 36 (MERCOSUR and Bolivia), 58 (MERCOSUR 
and Peru), and 59 (MERCOSUR and Colombia, Ecuador  and Venezuela);  and the Preferential Tariff 
Agreement between MERCOSUR and India. 
(b) Implementation 
153. Various government agencies, including SENASA and CONAL, are involved in the drafting 
and implementation of legislation on SPS measures.169  Acting through the National Food Institute 
(INAL) under its authority, ANMAT regulates proce ssed food products (inc luding alcoholic and non-
alcoholic beverages, apart from wine) and the I NV regulates wine production and imports and issues 
the necessary import certification. 
                                                                                                                                                                     
(European Union);  import restrictions affecting BS E-free countries (Bulgaria, Croatia, Czech Republic, 
Estonia, Latvia, Poland, Romania, Slovak Republic, and Slovenia);  BSE risk assessment (Canada);  and pest risk assessment requirements (United States).
 
167 WTO document G/SPS/GEN/204/Rev.6 of 19 May 2006. 
168 WTO documents in the WT/DS293 series.  
169 SPS legislation is available at:  http ://www.senasa.gov.ar/m arcolegal/mlegal.php.  Argentina WT/TPR/S/176 
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154. SENASA is an autonomous body attached to the MEP Secretariat of Agriculture, Livestock, 
Fisheries and Food, with responsibility for impl ementing government policy on animal and plant 
health.  It is also involved in food quality inspec tion.  The health authorities in each province and in 
the Autonomous Government of the City of Buenos Aires register products and establishments that 
apply for authorization for the manufacturing, preparing, storage, bulk-breaking, distribution and 
marketing of food products, under standard requirements.170 
155. Among other things, SENASA is responsible for establishing SPS measures based on risk 
assessment, and for verifying imports (and expo rts) and issuing the corresponding certificates.171  The 
Laboratories and Technical Control Department is  the referral laboratory for SENASA and is in 
charge of quality control for agricultural products a nd inputs, protection of animal and plant health, 
and public health.  The referral laboratory adheres to good laboratory practic es and implements the 
ISO/IEC 17025/IRAM 301 Standard on the accreditation of  analytical tests, so as to facilitate mutual 
recognition agreements.172  CONAL is attached to the Health Ministry, and its main function is to 
propose amendments to the Food Code.173  In 1999, the National Food Control System was 
established by Decree No. 815/99, to en sure implementation of the Code. 
156. According to the authorities, Argentina u ses international standards developed by 
international organizations such as the FAO/WHO Codex Alimentarius Commission, the OIE and the 
IPPC as a basis for harmonizing SPS measures within MERCOSUR, and for adopting national 
SPS measures.  National sanitary and phytosanitary st andards are compiled in a database maintained 
by the SENASA Sanitary Legislation Coordina tion Unit (COLESA).  All current measures are 
available for consultation on the Internet.174 
157. Products are inspected at their point of entry into the country (customs, port and airport). 
158. SENASA Resolution No. 816/2002 establishes the procedure for approving and notifying 
sanitary and phytosanitary requirements for the importation of products under SENASA jurisdiction 
(products and by-products of animal and plant origin).175  All importers of live animals, and animal or 
plant products and by-products, must be registered with SENASA.176  Other import requirements vary 
according to the product and the agency responsible (see also Section (2)(i)). 
159. In the case of animal products and by-product s, only those produced by establishments 
authorized by the official veterinary and/or sanitary authorities in their countries of origin, or by SENASA, may be imported.  Meat plants exporting such products to Argentina are also subject to 
SENASA inspection.  Products must be registered acco rding to their final use:  those destined for 
human consumption are registered with the An imal Product Inspection Department;  and those 
intended for animal consumption must be register ed with the Agro-Chemical, Pharmacological and 
Veterinary Products Department.  Products destin ed exclusively for industrial uses do not require 
registration. 
                                                     
 
170 Decree No. 815/99 of 26 July 1999. 
171 Decree No. 1585/96 of 19 December 1996.  
172 Resolution No. 55/03 of 21 March 2003.  
173 The Argentine Food Code, implemented by Law No. 18.284, regulated by Decree No. 2126/71.  
Consulted at:  http://www.conal.gov.ar/CAA.asp.  
174 On the web sites of SENASA (www.senasa.gov.ar), CONAL (www.conal.gov.ar) and the Ministry 
of the Economy and Production (www.infoleg.gov.ar). 
175 SENASA Resolution No. 816/2002 of 4 October 2002.  
176 SENASA Resolution No. 491/2001 of 6 November 2001 established the register of exporters and/or 
importers of animals, plants, reproductive or breeding material, products, byproducts and/or those derived from animals or plants, or goods that contain ingredients of animal and/or plant origin among their components. WT/TPR/S/176 Trade Policy Review 
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160. Prior to importation, importers must obtain SE NASA's approval of their import application, 
which is valid for one year.  The imports must be accompanied by a health certificate, written in or 
translated into Spanish, from the official competent authority in the country of origin, which must be 
recognized by SENASA.177 
161. In addition, at least three business days before a rrival of the products, a notice of arrival has to 
be presented for validation to the Product Importation Coordination Unit.178  SENASA charges 
Arg$10 for each notice of arrival, which remains va lid for 15 days extendable for one further equal 
period.179  Fees for SPS-related services are established through resolutions.180  The cost of sanitary 
inspection of foreign food-producing plants is borne by the importer.181  Foreign facilities are 
inspected by SENASA technical staff, appointed by  the authorities of each area according to the type 
of facility in question. 
162. In 2000, the Residues and Food Hygiene Control Plan (CREHA) applicable to domestic 
production was extended to imports of products of anim al origin for the purpose of detecting residues, 
prohibited substances and micro-organisms in amo unts above the permitted limits, and rules were 
established making imports subject to control and defining the procedures to be followed when the 
limits are exceeded.182 
163.  SENASA is also responsible for internationa l trade-related risk analysis, for which it 
generally uses, inter alia , the recommendations and procedur es in the OIE Guidelines for Risk 
Analysis.  The cost of risk assessment is borne by the State. 
164. In 2002, a risk assessment methodology was introd uced for imports of live animals, their 
reproductive material, and products and by-product s of animal origin, in order to prevent the 
outbreaks of Bovine Spongiform Encephalopathy (BSE).183  Risk is assessed in the light of origin, 
product and destination factors. 
165. Imports of plant products and by-products184 require a phytosanitary certificate issued in the 
country of origin, as well as the Phytosanitary Import Authorization (AFIDI) from the Plant Quarantine Office, issued by SENASA.  The AFIDI details all the necessary phytosanitary 
requirements for importing such products;  no time limit is set for issuing the document, however.
185  
The importer must submit the AFIDI to the nati onal phytosanitary protection organization in the 
exporting country, which in turn has to certify that  the product satisfies the specified requirements.  
Upon arrival of the imports in Argentina, SENASA verifies that the AFIDI phytosanitary 
requirements are added to the phytosanitary certificate.   The AFIDI is valid for two months in the case 
of imports for consumption, and also for peat and seeds for laboratories, and nine months for imports 
                                                      
177 SENASA Resolution No. 816/2002 of 4 October 2002.  
178 Idem . 
179 SAGPyA Resolution No. 670/00 of 18 October 2000.  
180 See, for example, SAGPyA Resolutions Nos. 220/2004 of 5 February 2004 and 29/2006 of 
20 January 2006.  
181 Former-SENASA Resolution No. 10/93 of 22 July 1993.  
182 SENASA Resolution No. 119/00 of 25 February 2000;  the measure was notified to the WTO in 
1999 (see WTO document G/SPS/N/ARG/46 of 17 May 1999).  
183 SENASA Resolution No. 117/02 of 22 January 2002, as amended by SAGPyA Resolution 
No. 315/2006 of 13 June 2006;  the measure was notified to the WTO in 2002 (see WTO document G/SPS/N/ARG/65 of 20  February 2002.
 
184 Inspection and certification procedures for im ports of plant origin are detailed in IASCAV 
Resolution No. 409/96, of 30 September 1996.  
185 SENASA Resolution No. 55/03 of 1 October 2003.  Argentina WT/TPR/S/176 
 Page 65 
 
 
for propagation purposes.  It can be  used to cover several shipme nts during its period of validity.186  
The importation of biological control agents are subject to authorization from the SENASA National 
Plant Protection Department.187 
166. In the area of plant health, SENASA works on th e basis of positive lists, so that only plant 
products or by-products for which phytosanitary en try requirements have been established may be 
imported.  Imports of raw co tton are expressly prohibited.188 
167. Phytosanitary inspection fees are charged at pre-established rates.189  Fees for import 
authorizations, the AFIDI and post-entry quarantine,  which are paid by the importers, are generally 
established in Resolution No. 782/99;  fees for au thorization to import fruits and vegetables for 
industrial use are set forth in Resolution No. 209/00. 
168. To import processed food products, the importer mu st apply (once only) for registration with 
the INAL National Register of Establishments (RNE),  and then register the product to be imported for 
retail sale with the National Register of Food Products and Dietary Supplements (RNPA).  Once the product has been registered, the importer needs to obtain a free movement certificate, which unlike 
the registration, is required for every shipment.
190 
169. Wine importers must be registered with  the INV and submit a document known as the " Guía 
de importación ", whereby the importer notifies the INV of  imports of wines or grape juice and 
requests analysis and shipment cont rol by the INV.  This must be accompanied by a document issued 
by the appropriate official laboratory in the country of origin, stating the products' analytical specifications.  If the results of the analysis are satisfactory, the INV issues the free movement 
certificate. 
170. Release into the environment or commercial us e of a genetically modified organism (GMO) 
must be authorized by the competent national au thority.  Before reaching the Argentine market, a 
GMO is evaluated in terms of its effects on th e agro-ecosystem (responsibility of the National 
Agricultural Biotechnology Advisory Commission (C ONABIA));  food suitability (SENASA);  and 
the commercial impact of its authorization (National Markets Board).
191  The reports resulting from 
these three evaluations are sent for consideration by the Secretary of State for Agriculture, Livestock, 
Fisheries and Food.  The inspections are conducted by the Secretariat of Agriculture, Livestock, 
Fisheries and Food (SAGPyA), the National Seed Institute (INASE) and SENASA. 
171. Importers of GMOs for breeding purposes are required to complete the SENASA import 
application.  Importers must also be registered with INASE.  Importers (as well as domestic producers 
                                                      
186 SENASA Resolution No. 816/2002 of 4 October 2002.  
187 Resolution No. 758/973 of 13 October 1997.  
188 Resolution No. 208 of 5 May 2003.  
189 The relevant provisions are Resolutions Nos. 582/93 of 27 July 1993;  944/93 of 28 December 1993;  
7/94 of 3 November 1994;  60/95 of 4 August 1995;  296/95 of 5 June 1995;  242/98 of 7 May 1998;  271/99 of 
12 August 1999 and 461/99 of 24 September 1999.  
190 ANMAT, Guía de Trámites y Servicios  (Guide to Procedures and Services), consulted at:  
http://www.anmat.gov.ar/formularios/guia_alimentos.htm.  
191 The regulations applied for the three evaluations are the following:  SAGyP Resolution No. 656/92 
(for development of GM micro-organisms and/or their products for use in animals);  SAGPyA Resolution No. 39/03, amending Resolutions Nos. 656/92, 837/93 and 289/97 (for development of GM plant organisms);  
SAGPyA Resolution No. 57/03 (for GM animal experimentation projects);  SAGPyA Resolution No. 644/03 
(for production of GM maize seed in the evaluation stage);  and SENASA Resolution No. 412/02 (for evaluation of GMOs in terms of food suitability). WT/TPR/S/176 Trade Policy Review 
Page 66 
 
 
and exporters) of GMOs that have not been authori zed for marketing are required to register with 
SAGPyA's National Registry of Operators Working with Genetically Modified Plant Organisms. 
172. As at mid-2006, the following transformation events  had been authorized for commercial use:  
lepidopteran insect-resistant maize (176, Bt11 and Mon810), herbicide-tolerant maize (T25, NK603 
and GA21), lepidopteran insect-resistant and herbicid e-tolerant maize (TC1507), herbicide-tolerant 
soybean (40-3-2), lepidopteran insect-resistant cotton (Mon53), and herbicide-tolerant (Mon1445) 
cotton. 
173. The use of anabolizing veterinary products in animals to be used in the production of food for 
human consumption is prohibited throughout Argentina.192  The prohibition covers natural, synthetic, 
or semi-synthetic anabolic products with andr ogenic, estrogenic or progestogenic effects for 
growth-promotion purposes.  The prohibition does not  apply to veterinary products used in the 
treatment of pathologies of the reproductive apparatu s or for control of breeding.  This measure was 
adopted to guarantee effective access for Argentine agrifood expor ts to the main international 
markets.  According to the authorities, the importation of products containing hormones is not prohibited. 
(3) M
EASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures, documentation and registration 
174. Export procedures are governed by the Customs Code, Law No. 22.415, O.J. of 
23 March 1981, as amended;  Decree No. 1.001/1982 a nd amendatory regulations ;  and AFIP General 
Resolution No. 1.921/2005. 
175. Exporters must be registered in the Register of Exporters and Importers of the Republic of 
Argentina maintained by the Dire ctorate-General of Customs (DGA).   The procedures and conditions 
governing registration are regulated by Resolution No. 145/1993 of the former National Customs Administration (ANA), as amended;  General Re solutions Nos. 269/1998 an d 582/1999;  General 
Instruction No. 514/2000 (DPNF);  and Decrees No s. 2.690/2002, 971/2003 and 1.214/2005.  The 
procedure may be completed by a customs agent, and the authorities have indicated that it takes 
roughly three working days.  It is possible to regi ster as an "occasional exporter" for the purpose of 
undertaking a specific export operation.  In additi on to general registration requirements, specific 
registration is necessary for certain products.
193 
176. The number of requirements to be met for listing in the Register of Exporters and Importers 
has increased in recent years.194  Both natural and lega l persons must give proo f of registration and tax 
domicile with the Directorate-General of Taxation (DGI), via the tax identification number (CUIT), 
and either provide evidence of the necessary solvency or post a guarantee of fulfilment of its 
                                                      
192 SAGPyA Resolution No. 447/2004 of 16 April 2004. 
193 For example, the following have been instituted for sanitary reasons:  the National Sanitary Register 
of Agricultural Producers (RENSPA) (Resolutions Nos. 777/1997 and 116/1998 of the former Secretariat of 
Agriculture, Livestock, Fisheries and Food);  the register of exporters and/or importers of animals, plants, reproductive and/or breeding material, products, by-products and/or derivatives of animal or plant origin, or 
goods that contain ingredients of animal and/or plant origin among their components (SENASA Resolution 
No. 492/2001);  and the Register of the National Wine In stitute (INV Resolution No. C 14/2005).  There is also 
a National Register of Exporters of Fresh Citrus Fruit to European Countries (Resolutions Nos. 652/2004 and 
911/2005 of the Secretariat of Agriculture, Livestock, Fisheries and Food). 
194 Under Article 29 of Decree No. 2284/1991, the only requirement for registration was to possess a 
tax identification number (CUIT);  this was amended by Decrees Nos. 2690/2002 and 971/2003. Argentina WT/TPR/S/176 
 Page 67 
 
 
obligations in favour of the DGA.  Legal persons mu st also be registered in the Public Commerce 
Register of the General Inspectorate of Justice. 
177. The procedures for processing export destinati ons registered through the MARÍA computer 
system (SIM) are set out in AFIP General Resoluti on No. 1.921.  Export destinations are subject to 
verification of freight and/or documentary contro l by the customs service and are processed through 
different channels:  green, orange and red, each of  which entails a higher level of control.  The 
channels are basically determined by applying th e regulations, risk-based selection criteria and 
random assignment.  In the green channel, once th e export destination has been presented officially, 
the customs service performs a visual inspection to  check that the information shown on the detailed 
customs declaration coincides with that contained in the system.  The orange channel is used when the 
export regime requires the submission of further doc umentation.  If documentary control reveals the 
need to perform a physical verification, the pro cess continues through the red channel.  The red 
channel involves documentary control and physical ve rification (type and quality) of the merchandise.  
According to the authorities, roughly 60 per cent of export destinations were processed through the 
green channel in the first half of 2006, and 30.06 per cent through the red channel. 
178. Applications for export (shipping permits) are va lid for 31 days.  Those relating to operations 
under the overland transit regime (truck and/or rail) are valid for 45 days.  The DGA can renew 
applications once only for a period not exceeding the original period. 
(ii) Export taxes and duties 
179. Following the peso devaluation in 2002, all Ar gentine exports were again made subject to 
export duties.  Resolution No. 11/2002 of the former Ministry of the Economy and Infrastructure established export duties of 10 per cent on a specific set of goods and of 5 per cent on all other goods 
except fuels, in addition to duties existing at that tim e.  As noted in the previous report on Argentina, 
most export taxes had been suspende d or abolished in the early 1990s, having applied to a wide range 
of goods for three decades. 
180. Since 2002, successive resolutions have altered export tax rates, with increases on a 
significant number of products.
195  As at mid-2006, the applicable duties were 5, 10, 15, 20, 25 and 
45 per cent on the f.o.b. value, depending  on the goods in question (Table III.7).196 
                                                      
195 Resolutions Nos. 35/2002, 160/2002, 307/2002 and 530/2002 of the former Ministry of the 
Economy;  Resolutions Nos. 532/2004, 406/2005, 653/2005, 19/2006, 113/2006 and 149/2006 of the Ministry of the Economy and Production;  and Decree No. 310/2002, as amended.  MEP Resolution No. 35/2002 
provided for the application of export duties of 20 per cent on a list of products, which was subsequently 
amended by Resolutions Nos. 160/2002 and 307/2002 and Decree No. 690/2002.  Resolution No. 655/2002 of 18 November 2005 reduced export duties on fresh bovine hides (salted, pickled and wet-blue) to 3 per cent;  
Resolution No. 149/2006 of 27 March 2006 repealed that reduction and re-established the original rates. 
196 The c.i.f. value of goods imported under the temporary admission regime is exempt from export 
duties to the extent that such goods ar e incorporated in exported products. WT/TPR/S/176 Trade Policy Review 
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Table III.7 
Rates of export duties, mid-2006 
Rate (%) Products affected Observations 
5 Products not specified in Annex I to Resolution No. 11/2002 of the 
former Ministry of the Economy and Infrastructure, as amended. Export duties set by this Resolution and its amendments 
will be added to those already in effect, whether permanent or temporary.  
10 Various categories of live animals such as breeding stock of equine, 
porcine, ovine and caprine speci es;  live fish, molluscs and 
crustaceans, live, refrigerated, chille d or salted;  certain plants and 
vegetables such as beans;  fruits  including bananas, figs, pineapples, 
dates, cherries, peaches, strawberries and raspberries;  powdered milk;  coffee;  rice;  malt;  sausages;  tobacco;  mineral materials such as pumice stone, marble, granite and gypsum;  metal minerals and their concentrates;  rubber;  certain hides and skins;  firewood 
and raw timber;  and various textile fibres such as wool, cotton and 
flax.  As hides were previously subject to a 5 per cent rate, the 
total export duty is now 15 per cent. 
15 Refrigerated and frozen beef;  preparations and preserves of bovine 
meat. Export duties on these goods were set at 15 per cent by 
MEP Resolutions Nos. 653/2005 and 113/2006. 
 
20 Various categories of cereals such as wheat, rye, barley, oats and 
maize (corn);  cereal flour and oleaginous fruits;  soybean and 
sunflower seed oil, other fats a nd vegetable oils and margarine;  
paper and paperboard fo r recycling;  and gaseous hydrocarbons such 
as propane and butane. Resolution No. 160/2002 of the Ministry of the 
Economy set a 20 per cent duty on exports of scrap and waste material from various metals such as copper, 
nickel, aluminium, lead, zinc and tin.  MEP Resolution 
No. 4/2003 raised the rate of duty to 40 per cent for a 90-day period.  This regulation was renewed 
successively by MEP Resolutions Nos. 256/2003, 579/2003, 389/2004 and 788/2004.  Exports of scrap and 
waste material from copper and aluminium and their 
alloys were subsequently suspended.  Oilseeds and cereals and their main by-products (oil and flour), were already subject to an export duty of 3.5 per cent, so that the total rate is now 23.5 per cent. 
 
25 Crude oils of petroleum and bituminous minerals  Th e rate rises in line with the price of West Texas 
Intermediate when the latte r is above US$32 per barrel 
(MEP Resolutions Nos. 532/2004 and 537/2004).  Given the price prevailing in July 2006, the total rate amounted 
to 45 per cent at that time. 
 
45 Natural gas MEP Resolution No. 534/2006 set the export duty on 
natural gas at 45 per cent, a nd established the basis for 
valuation as the price set for this product in the 
framework agreement between Argentina and Bolivia for the sale of natural gas and implementation of energy 
integration projects of 29 June 2006.  The purpose of the 
measure is to prevent the higher cost of natural gas arising from the aforementioned agreement from being 
passed on to domestic consum ers with repercussions on 
goods and services supply costs. 
Source : WTO Secretariat . 
181. Although export duties have been applied on a temporary basis under Resolution 
No. 11/2002, neither the resolution itself nor its co mplementary or amendato ry regulations contain 
any timetable for phasing out the duties. 
182. As stipulated in the relevant instruments, e xport duties were introduced as price policy tools, 
to cushion the effect of exchange-rate fluctuations  on domestic prices, particularly those of household 
necessities, and to counter the sharp fall in tax reve nue.  As a result, export duties have again become 
a major source of public revenue.  Between 2002 and 2005, revenue collected from these duties 
averaged nearly 2.2 per cent of GDP, the highest leve l recorded in the historical series that began in 
1932.  During that period, income from export duti es represented 9.2 per cent of exports and 9.9 per Argentina WT/TPR/S/176 
 Page 69 
 
 
cent of total public revenue.  In 2005, it accounted for 62 per cent of the primary surplus.  Table III.8 
shows export duties actually collected by section of the MERCOSUR Common Nomenclature. 
Table III.8 
Export duties as a percent age of exports 2002-2005 
(Current values)  
Sections of the MERCOSUR Common Nomenclature 2002 2003 2004 2005
I Live animals and animal products 4.0 5.6 5.3 5.7
II Plant products 8.0 17.8 17.2 17.0
III Animal or vegetable fats and oils, and their cleav age products;  prepared edible fats;  animal or 
vegetable waxes 9.0 19.7 17.8 18.2
IV Prepared foodstuffs;  beverages, spirits a nd vinegar;  tobacco and manufactured tobacco 
substitutes 6.8 15.0 14.7 14.4
V Mineral products 6.2 7.8 9.6 13.9
VI Products of the chemical or allied industries 2.8 4.0 3.7 3.8
VII Plastics and articles thereof;  rubber and articles thereof 2.9 4.0 3.7 3.8
VIII Raw hides and skins, leather, furskins and articles thereof;  harness and saddlery;  travel articles, 
handbags and the like;  articles of animal gut 2.9 4.3 4.3 4.3
IX Wood and articles of wood, wood charcoal;  co rk and articles of cork;  basketwork and 
wickerwork 2.9 3.9 3.3 4.1
X Pulp of wood or of other fibrous cellulosic mate rial;  paper or paperboard for recycling (waste 
and scrap);  paper or pape rboard and articles thereof 3.1 4.7 4.3 4.2
XI Textiles and textile articles 3.0 4.9 4.3 4.2
XII Footwear, hats and other headgear, umbrellas,  sunshades, walking sticks, whips, riding crops 
and parts thereof;  prepared feathers and feathe r articles;  artificial flowers;  manufactures of 
human hair 2.6 4.5 4.6 4.4
XIII Articles of stone, plaster, cement, asbestos, mica or similar materials;  ceramic products;  glass 
and glassware 2.9 4.3 3.7 3.7
XIV Natural or cultured pearls, pr ecious or semi-precious stones, precious metals, metals clad with 
precious metal and articles thereof;  imitation jewellery;  coins 0.1 0.2 0.2 0.2
XV Base metals and articles of  base metal 3.0 4.3 4.2 4.0
XVI Machinery and mechanical app liances, electrical equipment and parts thereof;  sound recorders 
and reproducers, television image and sound recorders and reproducers, etc. 2.7 3.9 3.8 3.9
XVII Transportation equipment 2.9 3.1 3.0 2.8
XVIII Optical, photographic, cinematographic, measur ing, checking, precision, medical or surgical 
instruments and apparatus;  clocks and watches;  etc. 2.8 3.2 2.9 3.4
XIX Arms, ammunition; and parts and accessories thereof 2.8 5.0 4.6 4.6
XX Miscellaneous manufactured articles 2.5 4.0 4.3 4.3
XXI Works of art, collectors' pieces and antiques 2.0 1.8 2.2 2.3
Source : WTO Secretariat, on the basis of inform ation provided by AFIP and the IEC. 
183. As shown in Table III.9, duties levied on expor ts from the five chapters of the MERCOSUR 
Common Nomenclature accounted for over 80 pe r cent of total annual export duty revenue. 
184. Official f.o.b. prices are set for several dutiabl e agricultural exports, and the declared f.o.b. 
value of a given sale is accepted only if it corresp onds to the value previously established by the 
competent authority.197  This procedure aims to establish the basis on which rates are applied in 
settlement of export duties, refunds, drawback, cont ributions, charges, services and other items that 
                                                      
197 The legal basis for these measures is provided by Law No. 21.453, Official Journal (hereinafter 
O.J.) of 11 November 1976, and its complementary and amendatory regulations;  Decrees Nos. 2488/1991, 
1177/1992, 654/2002 and 1094/2002;  Resolutions Nos. 331/2001, 53/2002 and 835/2005 of the Secretariat of 
Agriculture, Livestock, Fisheries and Food (SAGPA);  AFIP Resolution No. 1256/2002;  and Resolution No. 296/2002 of the former Ministry of the Economy. WT/TPR/S/176 Trade Policy Review 
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are levied on, or benefit, the exporta tion of goods listed in Law No. 21.453.198  Exports of these goods 
must be registered with the DGA through a sworn statement.199 
Table III.9 
Export duties:  Distributio n of revenue collected, 2002-2005 
(Per cent ) 
Chapter of the MERCOSUR Common Nomenclature 2002 2003 2004 2005
27 Mineral fuels, mineral oils and products of their distilla tion;  bituminous materials, mineral waxes 21.1 14.2 17.9 23.9
23 Residues and waste from the food industry;  prepared animal fodder 15.7 21.1 20.8 18.0
15 Animal or vegetable fats and oils, and their cleav age products;  prepared edible fats;  animal or 
vegetable waxes 13.2 18.0 16.1 14.2
12 Oilseeds and oleaginous fruits;  miscellaneous seed s and fruits;  industrial or medicinal plants;  
hay and forage 11.2 13.6 11.1 12.1
10 Cereals 9.6 14.0 14.2 11.9
87 Automobiles, tractors, mopeds and other land vehicles;  parts and accessories 3.4 1.6 1.8 1.9
2 Meat and edible offal 1.1 0.9 1.3 1.6
4 Milk and dairy products;  poultry eggs;  natural honey;  edible products of animal origin, not 
elsewhere specified 1.1 0.8 1.0 1.3
8 Edible fruits and nuts;  peel of citrus  fruits, melons or watermelon 1.5 1.1 1.1 1.2
3 Fish and crustaceans, molluscs and othe r aquatic invertebrates 2.0 1.7 1.5 1.1
39 Plastics and articles thereof 1.2 0.9 1.0 1.0
73 Articles of iron or steel 1.2 0.7 0.8 1.0
84 Nuclear reactors, boilers, machinery, and mechan ical appliances;  parts thereof 1.3 0.8 0.9 0.9
41 Raw hides and skins (other than furskins) and leather 1.4 1.0 1.0 0.8
72 Iron and steel 1.3 0.9 0.7 0.8
  Other 13.9 8.5 8.8 8.2
  Total 100.0 100.0 100.0 100.0
Source : WTO Secretariat, on the basis of  information provided by AFIP. 
185. Official export prices are determined by the Agri food Markets Department of the Secretariat 
of Agriculture, Livestock, Fisheries and Food, on the basis of the following:  consultations with 
operators in the domestic export market;  monitoring of the situation and trends in international and 
domestic prices;  an analysis of consistency between f.o.b. export prices, available or future domestic 
prices and export or manufacturing profit margins;  and information provided by the DGA.200  
Products covered by this rule are wheat, maize (corn), sorghum, barley, malt, rice, soybean, 
sunflower, flax, turnip, rapeseed;  oils of soya, su nflower, flax, turnip, co tton and groun dnut;  and 
soya, sunflower, flax, turnip and groundnut by-products (e.g. flour). 
(iii) Import prohibitions and restrictions and licensing regimes 
186. Since the previous trade policy review of Argentina, export prohi bitions have been 
reintroduced for commercial reasons.  In July 2005, it was decided to suspend exports of tailings of 
copper and aluminium and their alloys for 90 days.201  The export ban was extended in March 2006 
for a period of 180 days.202 
                                                      
198 In early 2002, the time at which the tax becomes due was altered owing to the critical situation in 
Argentina, but this was later reversed. 
199 SAGPA Resolution No. 35/2002, O.J. of 27 March 2002, temporarily closed the register of sworn 
statements of foreign sales established by Law No. 21.453, which meant de facto  temporary suspension of 
exports.  Registration was reopened by Resolution No. 53/2002, O.J. of 12 April 2002. 
200 SAGPA Resolution No. 331/2001, wh ich also specifies reference ma rkets for each product for price 
control purposes. 
201 MEP Resolution No. 395/2005, which also provided for the creation of the National Register of 
Producers and Exporters of Tailings and Waste of Copper and its Alloys, attached to  the MEP Secretariat of Argentina WT/TPR/S/176 
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187. MEP Resolution No. 114 of 8 March 2006 suspe nded exports of bovine livestock on the hoof 
and of certain cuts and preparations and preserves of  bovine meat for a period of 180 days, except for 
foreign sales of "Hilton beef" subject to tariff quot as and sales covered by bilateral agreements.  The 
MEP justified the measure as necessary to maintain the stability of beef prices in the face of price 
increases caused partly by external demand.  Th is was prompted by the National Government's 
priority of maintaining supply to th e domestic market at reasonable prices.203  In May 2006, the export 
ban was replaced by a quantitative restriction unde r MEP Resolution No. 397/2006.  Specifically, an 
export quota was set for the period between 1 June and 30 November 2006, equivalent to 40 per cent 
of the volume recorded in the same period in 20 05, with a requirement not to exceed 50 per cent of 
this total in each quarter.  The established quot a is shared among exporters in proportion to the 
physical volume exported in the reference period.  Exports included in the tariff quotas granted by the 
European Union for high-quality chilled and fro zen beef cuts off the bone, are exempted. 
188. In addition to the rules officially restri cting exports, the Government has concluded 
agreements whereby exporters of certain goods ag ree to voluntarily restrain their foreign sales204, so 
as to control price trends for these goods in the domestic market. 
189. Exports of controlled substances that deplete th e ozone layer, included in Annexes A-E of the 
Montreal Protocol, whether new, used, recycled or regenerated, are subject to a system of licensing 
and quotas.205  Exporters of such substances must be liste d in the Register of Importers and Exporters 
of Ozone Depleting Substances (R IESAO) maintained by the Secretariat of the Environment and 
Sustainable Development of the Ministry of Health  and the Environment.  The Secretariat annually 
distributes and awards 95 per cent of the total quota among licence applicants in the form of non-
transferable quotas.  The remaining 5 per cent is held as a reserve to avoid exceeding the level of 
consumption and/or production resulting from the control measures in force. 
190. Exports of certain products are also subject to pre-certification requirements to ensure 
application of the necessary sanitary and quality cont rols, or to guarantee fulfilment of international 
commitments relating to safety (e.g. weapons a nd nuclear material) and wildlife conservation. 
191. Certain measures adopted by other countries ha ve had a restraining influence on Argentine 
exports during the period under review.  For exam ple, between 1995 and 2005, Argentine exports 
were subject to 12 anti-dumping measures applied by six countries:  Brazil (3), Chile (1), 
Paraguay (1), Peru (1), Thailand (1) and the United States (5).  Four of these measures were applied 
between 2002 and 2005.  The sectors involved were:  live animals and animal products (2);  plant 
products (1);  animal or vegetable o ils and fats (1);  products of the chemical and allied industries (2);  
                                                                                                                                                                     
Industry and Trade and SMEs.  The products previously involved were charged an export duty of 40 per cent 
(Resolution No. 4/2003 of the former Ministry of the Economy, and MEP Resolutions Nos. 256/2003, 
579/2003, 389/2004, 788/2004 and 46/2005). 
202 MEP Resolution No. 200/2006. 
203 MEP Resolutions Nos. 114/2006 and 210/2006.  Given the negative implications for sector 
employment, the Government has introduced an Employment Assistance Programme for Workers in the Meat 
Industry (Decree No. 516/2006 and Resolution No. 356/2006 of the Ministry of Labour, Employment and Social 
Security;  and Joint Resolution No. 216/2006 and 272/2006 of the Secretariat of Labour and the Secretariat of 
Employment, respectively), which provides technical assistance to employees and employers, as well as 
temporary non-wage economic assistance guaranteeing the coverage of medical/welfare benefits. 
204 With wheat exporters, for exam ple.  Press summary of the MERCOSUR Joint Parliamentary 
Commission of 19 May 2006, consulted at http ://www.cpcmercosur.gov.ar/cpcprensa/2006/2006-
05/20060519.htm. 
205 Laws Nos. 24.040, O.J. of 8 January 1992, and 25.389, O.J. of 12 January 2001;  Decree 
No. 1.609/2004;  Resolutions Nos. 296/2003 and 953/2004 of the Secretariat of the Environment and Sustainable Development;  and AFIP General Resolution No. 1.852/2005. WT/TPR/S/176 Trade Policy Review 
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plastics and plastic products, and rubber and rubber pr oducts (1);  and base metals and articles of base 
metal (5).206 
192. In December 1998, the European Union requested consultations with Argentina in relation to 
measures prohibiting the exportati on of bovine hides, in particular Resolution No. 2235/1996 of the 
former National Customs Administration (ANA).207  The Panel set up in 2000 found that the 
aforementioned resolution was inconsistent with Argentina's obligations under GATT Article XI:1 
(which de jure  outlaws export prohibitions and measures of e quivalent effect) but was consistent with 
Article X:3 (which requires the regulation to be ap plied in a reasonable way), since it authorized the 
Argentine tanning industry to participate in cust oms control procedures prior to exportation of the 
hides.  At its meeting of 16 February 2001, the Dispute Settlement Body adopted the Panel's report.  
In March 2002, the two parties notified the DSB th at they agreed to the procedures provided for 
implementing its recommendations.208  In that same year, Decree No. 1399/2002 came into effect, 
repealing Resolution No. 2235/1996. 
(iv) Tariff and tax concessions 
(a) Export drawback and refunds 193. Argentina applies a drawback scheme under which exporters are refunded all or part of the 
taxes they pay on imported inputs (import duties, statistical tax, and VAT) used in the production of an exportable good and in the packaging or presentation of another exportable good.
209  The refund is 
received as a tax credit.210  The drawback system, along with the temporary admission regime (see 
below) can be used in intra-MERCOSUR trade until 31 December 2010 (Decision No. 32/2003 of the 
Common Market Council). 
194. The export drawback system, regulated by Decrees Nos. 1011/1991, 2275/1994 and 
690/2002, together with their amen dments or supplementary provisi ons, reimburses all or part of the 
internal taxes paid at the various stages of production and marketing of goods manufactured in 
Argentina, which are exported new and unu sed for consumption on a commercial basis.211  T h e  
drawback is made in cash, and is calculated on the b asis of domestic value added;  so if a product has 
been manufactured from inputs directly imported by the exporter, the rate is applied on its f.o.b. value 
minus the c.i.f. value of the imported inputs.212 
195. Drawback rates are decided upon by the MEP.  In September 2006 they varied between zero 
and 6 per cent.213  Exports not eligible for drawback in clude various products in the following 
                                                      
206 A total of 24 anti-dumping investigations involv ing Argentine exports were initiated between 1995 
and 2005, 11 of which corresponded to the period 2002-2005. 
207 WTO document WT/DSI55/I-G/L/287 of 4 January 1999. 
208 WTO document WT/DS155/12 of 26 February 2002. 
209 The drawback system is regulated by Decrees Nos. 1012/1991, 2182/1991 and 313/2000;  
Resolutions Nos. 288/1995 and 1041/1999 of the former Ministry of the Economy and Public Works and 
Services;  Resolution No. 177/1991 of the former Unde rsecretariat for Industry an d Trade;  and Resolutions 
Nos. 108/2002 and 265/2002 issued by the Export Promotion Directorate of the Secretariat of Industry, Trade 
and Mining. 
210 AFIP (2006a). 
211 The amount refunded may not ex ceed the amount paid in taxes. 
212 Refunds are not exempt from profits tax;  the exemption was suspended by Law No. 25.731, O.J. of 
7 April 2003, and successively renewed by Laws Nos. 25.868, O.J. of 8 January 2004, 25.988, O.J. of 
31 December 2004, and 26.073, O.J. of 10 January 2006, which extended the renewal until 31 December 2006. 
213 Export Promotion Directorate (2006a).  In 2002, the rate for export drawback on all goods was 
reduced by 50 per cent (Resolution No. 56/2002 of the former Ministry of the Economy). Argentina WT/TPR/S/176 
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categories:  meat; fish, molluscs and crustaceans;  milk;  green vegetables;  coffee, tea and mate;  rice;  
products of the milling industry;  vegetable and an imal fats and oils;  and meat, fish, crustacean, 
mollusc and cereal preparations;  starches and milk.214  The drawback is paid by the DGA once the 
exporter presents documentation accred iting shipment of the merchandise.215  The procedure takes 
between 30 and 60 days.216  The amounts refunded reached almo st US$630 million in 2005, or 1.5 per 
cent of total export value.  This proportion has rema ined broadly constant since 2002, but it is below 
the 2.5 per cent recorded in 1997.217 
196. The drawback and reimbursement modalities are combined in the refund regime.218 
(b) Special regime for turnkey exports 
197. Exports of complete industrial plants or e ngineering works receive specific drawback 
treatment, which includes the standard drawback plus an additional amount equivalent to the 
difference between the rate determined by the MEP and the 10 per cent rate, while a 10 per cent drawback is granted for the services part of the domestic component.
219  The benefit is subject to two 
conditions:  first, the export shoul d be made under a "turnkey export contract";  and secondly, the 
domestic component (physical goods and services) may not be less than 60 per cent of the contractual 
f.o.b. value, and physical goods should re present at least 40 per cent of that value.220  There are also 
special regimes for importing goods for large-scal e investment projects and used production lines 
(Section (4)(iii)).221 
(c) Value added tax 198. The regime for recovering VAT on expo rts has a number of specific features.
222  In this case, 
the refund, which has to be processed with the DGI, ca n be effectuated by means of offsetting (against 
VAT debits arising from operations in the 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);  
                                                      
214 MEP Resolution No. 616/2005, O.J. of 11 Novemb er 2005, established the original list of goods 
excluded from drawback.  Successive resolutions, such as Resolutions Nos. 654/2005, 18/2006 and 254/2006, gradually removed certain goods from the list, including meat, poultry and dairy products, re-establishing 
positive export drawbacks for these products, while Resolu tion No. 530/2006 incorporated margarine.  It was 
decided to re-establish export drawback for certain pou ltry products as part of an agreement between the 
Government and the Chamber of Poultry Processing Plants , to ensure that wholesale prices did not rise above 
Arg$2.70 plus VAT per kilogram of whole gutted chicken. 
215 Export Promotion Directorate (2006a). 
216 Investment Promotion Agency (ADI) (2006b). 
217 WTO Secretariat calculations based on AFIP data. 
218 AFIP (2006a). 
219 Law No. 23.101, O.J. of 2 November 1984;  Decree No. 870/2003 and Resolutions Nos. 12/2004 
and 335/2004 of the Secretariat of Industry, Trade and SMEs. 
220 Export Promotion Directorate (2006a). 
221 Export Promotion Directorate (2006b). 
222 Laws Nos. 23.101, O.J. of 2 November 1984, and 23.349 (Value Added Tax), O.J. of 
25 August 1986;  and AFIP General Resolution No. 1351/2002.  The refund of VAT is subject to a number of 
conditions (AFIP, Recupero del Impuesto al Valor Agregado por exportaciones (Recovery of Value Added Tax 
on Exports)), consulted at:  http://www.afip.gov.ar/Co mercioExterior/archivos/Recupero.del.Impuesto.al.Valor. 
Agregado.por.Exportaciones.pdf).  A simplified recovery regime is available for exporters whose total drawback 
applications do not exceed Arg$600,000 in 12 months, and who make a single monthly application not 
exceeding Arg$50,000.  Cons ulted at:  http://www.afip.gov.ar/C omercioExterior/archivos/Recupero. 
Simplificado.del.Impuesto.al.Valor.Agregado.por.Exportaciones.pdf. WT/TPR/S/176 Trade Policy Review 
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transfer (transfer of the tax credit to another taxpa yer for a consideration);  or repayment (in cash or 
bonds).223  In 2004-2005, VAT refunds amounted to 0.50 per cent of GDP. 
199. Between 1995 and 2005, Argentina operated a VAT financing scheme224 under which the 
State would finance up to 12 per cent of the effectiv e annual rate applied by participating banks on a 
loan equivalent to the VAT paid on the purchase of capital goods.  Eligibility for this benefit was 
subject to certain conditions, one of which was th at the productive process in which the said capital 
goods were used was for the export market (Section (4)(iii) below)). 
(d) Temporary admission 200. Under the temporary admission regime, exporters  are entitled to import, free of tariffs and 
other duties, inputs or materials used to produ ce export goods, including accessory items of normal 
commercial practice (e.g. containers and packagin g) to the extent that the goods are exported.
225  
Goods that are imported under this regime may remain  in the country for one year (extendable to two 
years) in the case of common goods, and two years (ext endable to three years) in the case of mass 
produced goods.  A further 12-month extension may be  granted in exceptional cases (e.g. in the event 
of an agricultural emergency, fire, and so forth). 
(e) Regime of additional refunds for expor ts channelled through Patagonian ports 
201. Since 1984, Argentina has applied a regime of additional refunds for all exports channelled 
through ports in the Patagonia region, between San Antonio Este and Ushuaia.226  As at mid-2006, the 
additional refund varied from 1 to 6 per cent of the f. o.b. value of the exports net of inputs, depending 
on the port.227  The goods can be exported in their natural state or may be manufactured in industrial 
facilities in the region using either local or imported inputs, in which case the production process must 
lead to a change in tariff heading and should not merely involve assembly.  Pursuant to Law 
No. 24.490, O.J. of 5 January 1996, the additional refund has been reduced by one percentage point 
each year since 2000, and this will continue until the regime is brought to an end.228 
                                                      
223 AFIP (2006a). 
224 Law No. 24.402, O.J. of 9 December 1994, and Decrees Nos. 779/1995 and 1343/1999.  The regime 
ended on 31 December 2005. 
225 The regime is regulated by Law No. 23.101;  Decrees Nos. 2284/1991, 1439/1996 and 1330/2002;  
Resolutions Nos. 72/1992, 477/1993, 789/1998 and 1.113/1998 of the former Ministry of the Economy and Public Works and Services;  Resolution No. 67/2003 of the former Ministry of Production;  MEP Resolution 
No. 42/2004;  and Resolutions Nos. 18/1992 and 18/1995 of the former Secretariat of Industry and Trade 
(Export Promotion Directorate, http://www.comer cio.gov.ar/dngce/dpe/admisiontemporaria.html). 
226 Laws Nos. 23.018, O.J. of 13 December 1983, a nd 25.454, O.J. of 7 September 2001.  The refund 
also applies to exports of goods originating in the province of Neuquén, which are shipped through the ports in 
question, provided that their destination is abroad. 
227 Export Development Directorate, Province of Neuquén, consulted at:  
http://www.neuquen.gov.ar/org/comex/datosf.htm.  The re fund is 1 per cent for San Antonio Este and Puerto 
Madryn, 2 per cent for Comodoro Rivadavia, 4 per cent for Puerto Deseado and San Julián, 5 per cent for Punta 
Quilla, Río Gallegos and Río Grande, and 6 per cent for Ushuaia. 
228 Export Development Directorate, Province of Neuquén, consulted at:  
http://www.neuquen .gov.ar/org/comex/datosf.htm.  The additional refund is due to be phased out according to 
the following timetable:  San Antonio Este (2007), Puerto Madryn (2007), Comodoro Rivadavia (2008), Puerto 
Deseado (2010), San Julián (2010), Punta Quilla (2011 ), Río Gallegos (2011), Río Grande (2011) and 
Ushuaia (2012). Argentina WT/TPR/S/176 
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(f) Free zones and special customs zones 
202. Law No. 24.331, O.J. of 17 June 1994, authori zed the National Government to create a free 
zone in each Argentine province and to establis h up to four additional free zones in geographic 
regions whose critical economic situation and/or bord er status with other countries justify exceptional 
conditions.229  As at mid-2006, nine free zones were in operation, seven had contracts awarded, seven 
were in the bidding process, and one had to draw  up operating regulations before calling for bids.230 
203. Free zones can be used for commercial, services and industrial activities, as well as storage.231  
In general, goods manufactured in such zones must be exported to third countries, but the legislation 
provides an exception for capital goods which have not previously been produced in the general 
customs territory of Argentina and which can be expo rted to that territory under the tariff conditions 
contained in the general import regime and corresponding tax regulati ons (Article 6 of 
Law No. 24.331). 
204. Goods entering free zones are ex empt from duties on importation for consumption, apart from 
charges paid for services actually provided (Artic le 24 of Law No. 24.331).  They are also exempt 
from national taxes on basic utilities (telecommunications , gas, electricity, mains water, sewerage and 
drainage) provided within the zones (Article 26 of Law No. 24.331).  Goods transferred from free 
zones to third countries are eligible for the refund of taxes actually paid only when the taxes in 
question are refundable to exporters domiciled in general customs territory (Article 30 of Law 
No. 24.331).232  Free zone users are not entitled to the be nefits and tax incentives under the regional or 
sectoral industrial promotion regimes available in  national territory (Article 32 of Law 24.331). 
205. Goods exported from Argentine customs territory to a free zone and subsequently exported to 
third countries either in the same state or havi ng undergone transformation, processing, combination, 
mixture, or any other enhancement within the fr ee zone are covered by the general export duties 
regime.  Nonetheless, the value added to the goods  through processing or transformation in the free 
zone are exempt from such duties.233 
206. The free zone regime has been notified by Argentina to the WTO Committee on Subsidies 
and Countervailing Measures.  No statistics have b een provided on the per-unit subsidy or on the total 
amount of subsidies under the free zone regime, beca use of a lack of data for calculation purposes.234  
                                                      
229 The free zone regime is also governed by Laws Nos. 5.142 of 22 September 1907, 8.092 of 
30 September 1910, 24.756, O.J. of 2 January 1997, 25.005, O.J. of 18 August 1998, and 25.956, O.J. of 2 December 2004;  AFIP General Resolution No. 270/ 1998 and its amendment No. 1879/2005;  and MEP 
Resolution No. 42/2004. 
230 The free zones operating at that date were:  La Plata (Buenos Aires), Córdoba (Córdoba), Luján de 
Cuyo (Mendoza), Puerto Iguazú (Misiones), Justo Dara t (San Luis), Cruz Alta (Tucumán), General Pico 
(La Pampa), Comodoro Rivadavia (Chubut) and General Güemes (Salta).  National Foreign Trade Management 
Directorate,  Zonas Francas  (Free Zones) consulted at:  http://www.comercio.gov.ar/zonasfrancas/ 
zonasfrancas.html. 
231 The fact that free zones can be used for warehou sing makes it possible to undertake staged imports 
with consequent financial benefit. 
232 Article 31 of Law No. 24.331 requires provincial governments to undertake not to grant exemptions 
from provincial taxes except for charges paid for services actually provided;  they may, however, apply the national exemption from taxes levied on basic services. 
233 DGA/AFIP General Instruction No. 6/2004. 
234 WTO document G/SCM/N/48/ARG/Suppl .1-G/SCM/N/60/ARG-G/SCM/N/71/ARG-
G/SCM/N/95/ARG of 7 October 2004. WT/TPR/S/176 Trade Policy Review 
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According to information provided by the Argentine authorities, exports from the free zones 
represented roughly 1.30 per cent of the country's  total exports in the 2004-2005 biennium.235 
207. In addition to the free zone regime, there is a special customs regime for the province of 
Tierra del Fuego.  The Tierra del Fuego Special  Customs Area was created by Law No. 19.640, O.J. 
of 2 June 1972.  The special regime provides ex emption from payment of a ny national tax levied on 
events, activities or operations conducted in that province.  Firms enjoy the following benefits:  
exemption from VAT, relief from profits and capital taxes, exemption from import duties and VAT on 
capital goods and from import duties on inputs gene rally, and an additional refund on exports 
transported by sea.  The only provinc ial tax paid by enterprises operati ng in Tierra del Fuego is gross 
income tax.236  In 2003, Decree No. 490/2003 authorized th e establishment of new enterprises and 
allowed existing firms to submit projects for new products, diversifying the range of production 
benefited by the regime.  Firms had until 31 December  2005 to join the new regime.  The Tierra del 
Fuego Special Customs Area is allowed to operate until 2013. 
208. Under MERCOSUR regulations, re-exports from fr ee zones in any member State to national 
territory or to the territory of any other member State are liable for payment of the common external 
tariff, or domestic tariffs when applicable.237  Argentina and Uruguay agreed upon an exception to this 
rule in 2003, under which Argentina allows Urugua y an annual quota of 2,000 tonnes of the product 
"Preparations of the type used for beverage making"  originating in and shipped from the Colonia Free 
Zone;  while Uruguay grants Argentina an annual q uota of US$20 million of exports originating in 
and shipped from the Tierra del Fuego Special Customs Area.238 
(v) Financing, insurance and guarantees 
209. The Argentine State provides financing for me dium- and long-term investment and foreign 
trade projects through the Banco de Inversión y Comercio Exterior  – BICE (Investment and Foreign 
Trade Bank).  BICE was created as a national State bank through Decree No. 2.703/1992, O.J. of 6 January 1992.  Its shareholders are Banco de la Nación Argentina  (97.96 per cent) and the Ministry 
of the Economy and Production (2.04 per cent).  As BICE was created as a second-tier bank, it cannot 
receive deposits in any form.  In October 2003, its ch arter was amended to allow it to lend directly to 
enterprises. 
210. Since 1992 BICE has operated a credit line for pre -financing exports in the agricultural sector, 
denominated in US dollars with maturities ranging up to 180 days.  It has also offered an export 
finance credit line for goods in general since 1998.  This allows for the purchase of shipping 
documents and the discounting of bills of exch ange relating to exports, implemented through 
documentary credits at term or coll ections, with or without recourse.  The currency of the credit line is 
the United States dollar, and maturities range up to 360 days from the date of the application for 
purchase or discount of bills of exchange.  In the case of loans "with recourse" for export pre-
financing and financing the applicable interest rates depend on the size of the firm, the amount of 
                                                     
 
235 The values reported potentially underestimate the proportion of exports that genuinely originate in 
the free zones, because they do not in clude external sales of goods produ ced in the zones which are processed 
by customs services in general customs territory. 
236 Investment Promotion Agency, consulted at:  http://www.inversiones.gov.ar/documentos/ 
razon02.pdf. 
237 Decision 08/1994 of the MERCOSUR Common Market Council. 
238 Decision 01/2003 of the MERCOSUR Common Market Council. Argentina WT/TPR/S/176 
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financial support, and the risk involved.  The spread  applied on LIBOR varies from 4.0 to 8.5 per cent 
per year, depending on the same factors.239 
211. The Argentine State operates an Export Cred it Insurance Scheme for which the legal 
framework is provided by Law No. 20.299, O.J. of 2 May 1973, and Decrees Nos. 3145/1973 and 
1803/1994.  The scheme covers political, disaster and any other risk which, under current insurance 
market regulations, is not covered by insurance co mpanies established in Argentina.  BICE is the 
implementing authority on behalf of the Stat e, and operates the scheme through its agent Compañía 
Argentina de Seguro de C rédito a la Exportación S.A.  – CASCE (Argentine Export Credit Insurance 
Company).240  CASCE is an international consortiu m, whose majority shareholder is the Compañía 
Española de Seguro de C rédito a la Exportación  – CESCE (Spanish Export Credit Insurance 
Company). 
212. In December 2005, BICE signed a new agency contract with CASCE, under which the latter 
contracts credit insurance against exceptional ri sks, on behalf of the State, under conditions 
established by Law No. 20.299 and its regulations, t ogether with the clauses of the contract and the 
resolutions issued by the implementing authority.   In the same month, BICE and CASCE also 
launched a global policy covering both commercial risks (bankruptcies, insolvencies, lengthy arrears) 
on behalf of CASCE and political and exceptional risks (such as confiscation, appropriation and nationalization of goods and services,  wars and revolutions) on behalf of the State.  Private policy 
holders are insured up to 95 per cent of the value exported, and public holders are insured up to 90 per 
cent. 
213. A total of 558 policies were issued be tween December 1994 and August 2006, of which 
504 covered credit risk, 44 insured against manufacturi ng risk, five covered credit risk in respect of 
public purchasers and five were global policies.  The total cover extended in that period was roughly 
US$249 million.  Very few individual policies have been issued since the crisis in 2002, because, 
according to the authorities, firms have preferred to obtain insurance abroad where premiums are 
lower. 
(vi) Export promotion 
214. Export activity by Argentine firms is suppor ted by the Export-Ar Foundation, and some 
provinces also have their own export promotion agen cies.  The Export-Ar Foundation is the executive 
arm of the trade promotion actions of the Secretar iat of Trade and Interna tional Economic Relations 
of the Ministry of External Relations, Intern ational Trade and Worship (MRECIC).  The support 
provided by this institution includes:  provision of tr ade data (lists of importers and trade opportunities 
abroad) based on market intelligence and research;  preparation and c oordination of participation by 
Argentine firms in international trade fairs;  or ganization of business trips, trade missions, Argentina 
promotion weeks in consumption centres abroad, and international buyer fairs;  assistance to SMEs in 
accessing international markets by establishing, or ganizing and coordinating sector-level exporter 
groups or consortia;  and training in the export business (particularly for SMEs).
241 
                                                      
239 In the case of export-financing loans "without recourse", the spread applied on LIBOR is 4.75 per 
cent. 
240 CASCE performs administrative tasks in evaluating proposals made by exporters to cover 
exceptional risks and issuing the corresponding policies, and it extends cover against commercial risks on its own account.  Other private companies that cover commercial risks are:  Aseguradora de Créditos y Garantías  
and COFACE Argentina. 
241 There are also two portals that disseminate information relevant for export operations and business 
opportunities, with the explicit aim of contributing to th e growth and diversification of Argentina's exports:  WT/TPR/S/176 Trade Policy Review 
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215. In 2005, Export-Ar coordinate d participation by Argentine enterprises in 54 international 
fairs;  organized 22 business rounds, 15 trade missions and 62 business programmes;  held 
121 courses and seminars;  and helped establish 11 e xporter groups in addition to the 31 that already 
existed in 2004.242  Roughly 4,000 Argentine firms a nd 320 foreign enterprises work with 
Export-Ar.243 
(vii) Foreign exchange regulations 
216. Since its last review, Argentina has amended its  foreign-exchange regulations in relation to 
the entry and outflow of foreign currency.  Fore ign-exchange earnings from goods exports must be 
surrendered on the unified free foreign exchange mark et created in 2002, within a period that varies 
between 60 and 360 days from the shipment  date, depending on the type of product.244  The deadline 
for selling foreign exchange in the foreign excha nge market can be extended for 120 business days;  
and, if the operation is unpaid by  the buyer and the foreign exchange entering the country corresponds 
to the collection on an export credit insurance, for 180 working days.  There are special provisions for 
exports of capital goods, technological goods and turnkey plants. 
217. Foreign exchange earnings from services exports must also be surrendered on the unified free 
foreign exchange market.  The amount to be sold is 100 per cent of the amount actually received, net 
of withholdings or discounts abroad made by the customer.  In the case of services provided in Argentina to non-residents, 100 per cent of any am ount received in foreign exchange must be 
surrendered.  Income in respect of services provi ded to non-residents must be sold within 
135 working days from the date when it either was received abroad or in Argentina or credited in 
accounts abroad. 
(4) O
THER MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Establishment and taxation of enterprises 
218. The establishment, functioning and liquidation of  commercial companies is regulated by the 
Law on Commercial Companies, No. 19.550, O.J. of 25 April 1972, and by regulations issued by corporate regulators.  The Federal Revenue Administ ration (AFIP), attached to the Ministry of the 
Economy and Production (MEP), is responsible for en forcing regulations governing the establishment 
of companies. 
219. Commercial companies may be set up as publ ic limited companies, limited liability 
companies, general partnerships, limited partnershi ps or partnerships limited by shares, capital or 
industrial companies with majority State ownershi p, cooperatives, branches of foreign enterprises, 
joint ventures or franchises.  In addition to these co rporate types, economic interest groups, consortia, 
cooperative companies or financial investment co mpanies may also be created.  The types of 
corporation most frequently used in Argentin a are public limited companies, limited liability 
                                                                                                                                                                    
 
Argentina Trade Net (http://www.argentinatradenet.gov.ar/sitio/ins titucional/mision.htm), maintained by the 
Ministry of External Relations, International Trade and Worship through the Undersecretariat for International Trade and ProArgentina  (http://www.proargentina.gov.ar/qs_proargentin a.asp) run by the Undersecretariat for 
Small and Medium-Sized Enterprises and Regional Development. 
242 A total of 992 Argentine firms attended the international fairs;  701 Argentine firms and 98 foreign 
enterprises took part in the business rounds;  185 Argentine firms participated in the trade missions;  and 
51 Argentine and 226 foreign firms were involved in the business programmes. 
243 Export-Ar (2006). 
244 BCRA (2006b). Argentina WT/TPR/S/176 
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companies, and branches of foreign enterprises.  Any contract establishing or modifying a commercial 
company must be registered in the Public Trade Register. 
220. To set up a new enterprise in Argentina requir es permanent or temporary residence in the 
country.  Although there are no restrictions on the nationality of company directors, a foreign firm 
must appoint a legal representative and keep separat e accounts for its operations in Argentina.  To be 
able to operate as a branch of a foreign enterprise, the branch must prove the existence of its parent 
company abroad;  register the latter's founding contract , articles of association or social contract in the 
Public Trade Register;  and likewise appoint representatives and register them. 
221. Public limited companies must have at least two shareholders; shares can either be held 
privately or traded publicly.  The company is owned by its shareholders, whose liability is limited to 
the capital they have contributed.  The board of directors is responsible for management of the 
company.245 
222. In Argentina income and capital gains are taxed by national government and also by 
provincial and municipal authorities.  Enterprises pay a national profits tax (IG) amounting to 35 per 
cent of their taxable earnings.  All profits are taxabl e, including capital gains;  and enterprises resident 
in Argentina pay tax on their worldwide income.  IG accounted for 22.7 per cent of total revenue in 
the 12 months ending in September 2005.  Taxes are also levied on property and on the production of 
certain goods and services (Table III.10).  Provincia l and municipal taxes vary from jurisdiction to 
jurisdiction, the most common being Gross Inco me Tax, which is levied on every commercial 
transaction at variable rates. 
Table III.10 
Principal taxes applicable to production and investment 
Tax, legal framework/scope Rates 
A. At the national level   
1. Taxes on income, profits and capital gains 
Profits tax 
Codified Text, Decree No. 649/97, O.J. of 06/08/97  
Enterprises:  Enterprises resident in Argentina pay tax on their worldwide income, but amounts paid 
in respect of analogous taxes on th eir activities abroad can be cons idered as on-account payments.  
Non-resident firms are liable for tax on their income and capital gains sourced in Argentina. Enterprises:  35 per cent  
Individuals:  9-35 per cent  
Tax on Presumed Minimum Profits 
Law No. 25.063, O.J. of 31/12/1998, Title V, Article 6, as amended by Laws Nos. 25.123 
(O.J. 28/7/99), 25.239 (O.J. 31/12/99) and 25.360 (O .J. 12/12/2000).  Persons liable are taxed on 
their assets located in Argentina and on assets lo cated permanently abroad.  Taxes paid on earnings 
and on credits and debits can be considered as on-account payments of the Tax on Presumed Minimum Profits.   1 per cent 
Minimum exempt:  
Arg$200,000 
Emergency Levy on Winnings from Certain Ga mes of Chance and Sporting Contests 
Law No. 20.630, O.J. of 22/01/1974 as amended.  The obtaining of winnings in games of chance and 
sporting contests organized in Ar gentina by authorized entities. 31 per cent tax on 90 per cent of 
the winnings 
Minimum:  Arg$1,200 
2. Property Taxes 
Personal Property Tax  
Law No. 25.5853.966, O.J. of 15/05/2002 and Decree No. 988/2003, O.J. of 29/04/2003.  Applicable 
to natural persons resident in Argentina that have  personal assets valued at more than Arg$102,300.  
Shareholdings in firms located in Argentina and held in portf olio for a year are exempt. Property valued between 
Arg$102,300 and Arg$200,000 and shares:  0.5 per cent;  More 
than Arg$200,000 and persons 
abroad:  0.75 per cent;  Firms abroad:  1.5 per cent 
Table III.10 (cont'd)
                                                      
245 For further information on the establishment of companies see www.inversiones.gov.ar.  WT/TPR/S/176 Trade Policy Review 
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Tax, legal framework/scope Rates 
Taxes on Bank Account Debits and Credits 
Law No. 25.413, O.J. of 26/03/01 and Decree No. 380/01 of 30/03/01 as amended.  Encompasses all 
credits and debits in current accounts held in fina ncial entities, and all fund movements in financial 
entities, including those relating to credit cards.  This  tax can be considered as an advance payment 
for the purposes of the taxes on Profits and Pres umed Minimum Profits, and the Special Levy on the 
Capital of Cooperatives. General:  6 per cent;  Fund 
movements:  12 per cent;  
Transactions in tax-exempt 
regime:  2.5 or 5 per cent;  Reduced rates:  0.5, 0.75, 1 per 
cent  
Levy on the Capital of Cooperatives 
Law No. 23.427, O.J. of 3/12/1986 as amended.  Capital of cooperatives  
2 per cent 
B. At the provincial level  
Gross Income Tax  
This tax is levied on every commercial transaction,  and there is no fiscal credit in respect of taxes 
paid at previous stages.  Primary and industrial activities are generally exempt. Variable.  Between 1.5 per cent 
and 4 per cent. 
Stamp Duty 
Levied on transactions that are formalized in pub lic and private instruments.  Repealed in some 
jurisdictions for certain transactions. Variable.  Generally 1 per cent 
Property Tax 
Provinces and municipalities both tax properties located in their respective jurisdictions.   Variable. 
Source : Ministry of the Economy and Production (2006), Tributos Vigentes en la Repú blica Argentina a Nivel Nacional  
(updated to 31 March 2006).  Viewed at:  http:/ /www.mecon.gov.ar/sip/dniaf /tributos_vigentes.pdf. 
(ii) Price controls and competition policy 
(a) Price control provisions 
223. In the 1990s, the State withdrew almost entir ely from its role as a producer of goods and 
services, and it abandoned price-fixing practices to fo cus on regulating markets that were considered 
natural monopolies or subject to imperfect compe tition, in which the production of goods or services 
was in the hands of privatized firms.  Since then, and as stipulated in the various concession contracts, 
the rates charged for public utilities or services classi fied as of public interest, and the supply price of 
certain goods in markets where competition is lim ited, have generally been regulated by the 
competent supervisory authority.  This intervention is generally confined to fixing maximum rates, 
and ensuring that price increases abide by the pr ovisions established in  the respective concession 
contracts. 
224. Nonetheless, following approval of Law No. 25. 561 (Public Emergency and Reform of the 
Exchange Rate Regime), O.J. of 7 January 2002,  and for as long as the public emergency situation 
continues (31 December 2006 at the time of writing this  report), the Government is authorized to fix 
prices in any area, including relevant public utility rates, and to renegotiate the privatized firms' 
contracts.  Law No. 25.561 also abolished the dolla rization and indexation of utility rates and prices, 
which would henceforth be set at an exchange rate of Arg$1 = US$1.246  This legislation also requires 
contracts to be renegotiated to  take account of the effects of utility rates on competitiveness and 
income distribution. 
225. The Public Utility Contracts Renegotiation and Analysis Unit (UNIREN), created as part of 
the MEP in 2003 through Decree 311/2003, is responsible  for the contract renegotiation process.  A 
total of 64 contracts have been identified for rene gotiation in sectors such as postal services, maritime 
                                                      
246 A study by the Latin American Faculty of Soci al Sciences (FLACSO) shows that for a decade 
privatized firms enjoyed a number of privileges and advantages that enabled them to obtain exceptional profits 
(amounting to over US$9 billion by the end of 2000), and that their average profitability in the 1990s was seven 
to eight times higher than in the rest of the country' s largest enterprises.  Basualdo, E. M., Azpiazu , D. et al. , 
FLACSO (2002). Argentina WT/TPR/S/176 
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transport, port and airport administration, highway management, metropolitan transit, 
telecommunications, electric energy, water and others .  As at May 2006, 23 of the 64 contracts had 
been renegotiated, and seven of these had been ratified by the Government.247 
226. According to the authorities, Argentina has no price control policy, administered prices or 
marketing arrangements.  Nonetheless, the Government  intervenes to analyse the reasons for any price 
increase in products that could affect the price index or supply to the population (i.e. sensitive 
products).  In this context, the Government has made use of price agreements with producers in 
various activities and also with distributors such as  supermarket chains and stores.  In some cases, 
commitments have been made to not raise prices, wh ile in others the extent of the price increase has 
been agreed upon.  In the specific case of meat, ag reed prices are established with the private sector 
(see Chapter IV (2)). 
227. Although these price agreements have helped restra in price rises in the short term, they have 
put pressure on supply and caused shortages among certa in products.  Partly to address such shortages 
while maintaining low prices, in October 2006 the Government reactivated an Article of Law 20.680 
on Supply and the Repression of Speculation, (O.J. of 25 June 1974), and appl ied it to the supply of 
diesel. Law No. 20.680 provides pecuniary and pena l sanctions for persons who engage in the 
following practices:  raise prices artificially or unjustif iably;  hoard raw materials or products, or form 
larger-than-necessary stocks;  unjustif iably deny or restrict the sale of  goods or provision of services; 
or, without reason, reduce normal production, or fa il to increase it, having been called upon to do so, 
among other things.248  Another instrument used to mainta in low domestic prices has been export 
taxes (see Section (3)(ii) above). 
(b) Competition policy 228. The National Commission for the Protection of Co mpetition (CNDC), attached to the MEP, is 
responsible for implementing competition policy in Ar gentina. The Commission in tervenes in all suits 
filed under the Law on the Protection of Competiti on (Law No. 25.156), until the Tribunal for the 
Protection of Competition (TNDC) is established in  accordance with the guidelines provided in 
Chapter IV of that Law.  Until the TNDC is cr eated, the CNDC has the mission of protecting free 
market movements through preventive and penalty pro cedures;  and it is authorized to make cease and 
desist orders and/or call for modification of any co nduct or act that distorts or impairs competition.
249 
229. The Law on the Protection of Competition (No. 25.156, O.J. of 20 September 1999) sets out 
the fundamental principles of competition policy in Argentina, while Resolution No. 164/2001 of 
27 November 2001 contains key guidelines fo r analysing operations involving economic 
concentration.  According to the Law on the Prot ection of Competition any act or conduct relating to 
the production and exchange of goods or services is pr ohibited 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 th e general economic interest.  The practices  themselves  
are not prohibited, but only their effects.  The Law is applicable to all natu ral 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. 
                                                      
247 Public Utility Contracts Renegotiation and Analysis Unit (2006b). 
248 Decree No. 2284/91, O.J. of 1 November 1991, suspended the exercise of powers granted by 
Law No. 20.680 which can only be re-established to use a ll or each of the measures contained therein, following 
a declaration of supply emergency by Congress. 
249 See http://www.mecon.gov.ar/cndc/objetivos.htm.  WT/TPR/S/176 Trade Policy Review 
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230. The Law on the Protection of Competition provid es for the creation of a National Tribunal for 
the Protection of Competition, but this had not be en established as at June 2006.  The authorities 
stated that, although a selection board had been established and applications invited for membership of the court in February 2003, the selection pr ocess had been interrupted by the change of 
Government and alterations to the structure of th e executive branch.  This had resulted in a draft 
amendment to Law 25.156, making a number of changes both in the court's powers and in the requirements for setting it up. 
231. The Law on the Protection of Competition envi sages monetary sanctions for anti-competitive 
practices:  (a) cessation of acts or conducts and rever sal of their effects where appropriate;  (b) fines 
of between Arg$10,000 and Arg$150 million (between US$3,300 and US$50 million approximately), 
with doubled amounts for a recurrent offence
250;  (c) in cases of abuse of dominant position, 
conditions can be imposed to neutralize the distor tion to competition;  (d) in cases of delay in 
notifying mergers or failure to comply with a cessati on order, fines of up to Arg$1 million per day can 
be imposed.  In addition, natural persons can be s ubject to supplementary sanctions involving loss of 
authorization to trade for between one and ten y ears.  CNDC decisions can be appealed within 
15 days of notification of the ruling, or as establishe d in the Penal Code.  The appeal is lodged with 
the National Chamber of Civil and Commercial Appeal s of the Autonomous City of Buenos Aires, or 
the corresponding Federal Court elsewhere in the co untry.  The CNDC refers its recommendation to 
the Secretary of State for Domestic Trade, who is responsible for making the final decision on mergers and anti-competitive practices until such ti me as the TNDC is established.  The authorities 
stressed that in most c ases the Secretary of State upholds CNDC recommendations. 
232. All mergers must be notified when the tota l business volume of the group of enterprises 
involved in Argentina exceeds Arg$200 million.  Notifi cation must be made no later than one week 
after the date of signing of the agreement or pub lication of the corresponding offer of purchase or 
exchange of shares.  Exemptions from the oblig ation to notify include the takeover of a single 
enterprise by an individual foreign firm that does not hold assets or shares in other enterprises in 
Argentina, and takeovers of  enterprises in liquidation. 
233. The CNDC conducts investigations to decide wh ether a merger should proceed or not.  As a 
result it may:  authorize the merger operation;  subject the merger to compliance with certain 
conditions;  or deny authorization.  The competiti on authority must make its decision within 45 days 
following presentation of the application.  The CNDC investigated some 30 prominent mergers 
between 2000 and early 2006, involving a wide range  of markets including electric power, air 
transport, maritime transport and port services, te lecommunications, television broadcasting, medical 
services, financial services, oil, gas, beverages, food, and wood and furniture.  Most of the investigations focused on the effects of merger a pplications in Argentina and, with one exception, 
have resulted in authorization of the merger.  In several cases, however, authorization has been made 
conditional on fulfilment of certain requirements, su ch as divestment of speci fic activities or transfer 
of assets.
251 
234. Investigations to determine the existence of  a dominant position or other anti-competitive 
practices can be initiated by the CNDC either ex offi cio or at the request of a complainant.  Between 
                                                      
250 In determining the amount of any fine, account will also be taken of factors such as the seriousness 
of the offence, the damage caused, the degree of inten tionality, the offender's market share, the size of the 
market, the duration of the practice,  the offender's economic capacity and whether the practice represents a 
recurrent offence. 
251 Detailed information on these cases and on the corresponding rulings can be found at the Internet 
site of the National Commission for the Protection of Competition, at http://www.mecon.gov.ar/cndc/conducta.htm and http://www.mecon.gov.ar/cndc/dictamenes.htm.  Argentina WT/TPR/S/176 
 Page 83 
 
 
1999 and May 2006, some 20 investigations of this type were conducted in markets including cement, 
medicinal oxygen, detergents, steel, urea, gas, medical services, air transport services, telecommunications, audiovisual services and insurance.   For the most part they analyse the effects on 
the domestic market of practices such as cartelization, price-fixing, share-out of customers, and 
general abuse of dominant position.   Some practices affect more limited markets (region, province or 
city).  In one case (the market for laminated sheets)  the investigation has considered the effects of the 
practice in question throughout MERCOSUR, with dom estic and foreign firms being investigated.  
Also during the period under review, the CNDC has issued recommendations to improve certain aspects of competition in three markets:  compressed natural gas (service stations);  liquefied 
petroleum gas (subsidies policy) and mob ile telephony (call termination charges). 
235. In the latest Peer Review of Argentina's co mpetition policy, conducted in October 2006, the 
OECD stated that progress on competition policies in  Argentina has been variable in recent years.  
The OECD acknowledged that Argentina had pass ed a new law in 1999 cr eating an independent 
competition body and providing it with adequate enfo rcement instruments, and, for the first time, 
introducing control over mergers.  Nonetheless, it noted that since 2001, the competition body had 
been obstructed by an insufficient budget and insu fficient independence, re flecting a more general 
lack of a strong competition culture in the country .  The OECD nevertheless notes that this did not 
prevent the body from issuing rulings on certain larg e mergers;  and legal actions were taken against 
two large cartels in 2005. 
236. The OECD report makes several recommendati ons for improving free competition policy in 
Argentina:  set up the National Tribunal for the Prot ection of Competition;  increase the budget of the 
competition protection body;  strengthen anti-trust activ ity;  make investigations into anti-competitive 
conduct more efficient;  broaden the role of the co mpetition protection authority in regulated sectors;  
tighten the current notification regime enabling pa rties to effect a merger before the competition 
authority completes its review;  and extend progr ammes to strengthen the competition culture in 
Argentina.
252 
237. The scope of the MERCOSUR Protocol on the Protection of  Competition ("Fortaleza 
Protocol"), signed in 1996, covers effects on trad e between States parties and on important markets 
for goods and services in MERCOSUR, with an em phasis on controlling abuse of dominant position.  
The regulation to the Protocol was approved by the top-level MERCOSUR bodies in the second half 
of 2002.  In relation to cooperation, MERCO SUR States parties negotiated two four-party 
understandings:  (a) Common Market Council  Decision No. 04/04, which approved the 
"Understanding on Cooperation be tween Competition Protection Authorities in MERCOSUR States 
parties in Applying Domestic Competition Legisl ation;"  and (b) Common Market Council Decision 
No. 15/06, approving the "Unders tanding on Cooperation between Competition Protection Authorities 
in MERCOSUR States parties for the Control of Regional Economic Concentrations."  The CNDC 
coordinates the National Section of Technical Co mmittee No. 5 (TC5), Protection of Competition in 
MERCOSUR, whose function is to design regulatory instruments to implement the competition protection regime in MERCOSUR.  As at May 2006, both the Fortaleza Protocol (undergoing revision 
in the framework of TC5 activities) and its regulati ons, still remain to be ratified by the Argentine 
Congress. 
                                                     
 
252 OECD and IDB (2006). WT/TPR/S/176 Trade Policy Review 
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(iii) Incentives 
238. Argentina operates a number of horizontal sch emes of investment incentives to supplement 
government aid for specific activities.253  Horizontal schemes are generally aimed at financing, 
reducing initial investment costs and promoti ng research and development (R&D), along with 
regional development. 
239. Argentina has notified to the WTO Committee on Subsidies a number of incentives that 
include both assistance for specific sectors and ho rizontal incentives.  The most recent full 
notification, corresponding to 2005, includes subsid ies for mining, forestry activity, the free zone 
regime, and the regime governi ng capital goods and information technology and telecommunication 
products (see below).254  Argentina also maintains a number of sector-level incentive regimes in 
activities such as the software indus try and publishing, and in several of the sectors described in 
Chapter IV. 
(a) Horizontal tax incentives  240. The main horizontal promotion mechanism is the Investment Promotion Law (Law 
No. 25.924, O.J. of 6 September 2004), which establis hed a scheme to promote investments in capital 
goods and infrastructure works (Table III.11).  Its benefits accelerated de preciation and advance 
refund of VAT – are mutually exclusive, except in  investment projects producing exclusively for the 
export market.  Other export-linked incentive prog rammes are described in Section (3) above.  
Programmes such as the Import Regime for Used Production Lines make bene fits conditional on the 
purchase of domestic products. 
241. Horizontal tax incentives also include a number of R&D promotion programmes, e.g. for the 
promotion and development of technological innovation and exemption from import duties on 
research inputs (Table III.11).  Law No. 25.467, O. J. of 28 March 1995, sets out a general framework 
to structure, stimulate and promote sci ence, technology and innovation activities. 
Table III.11 
Main horizontal tax incentives applicable to pr oduction and investment at the national level 
Promotion of investments in capi tal goods and infrastructure works 
 
Scope:   Investments in new capital goods destined for industrial activ ity (except automobiles) and th e execution of infrastructure wo rks, 
excluding civil works.  
Beneficiaries:   Natural persons domiciled in Argentina, and legal persons es tablished or authorized to opera te within Argentine territory, 
who carry out productive activities in Argentin a or are established there for that pur pose and can demonstrate the existence of  an 
investment project in industrial activities or the execution of in frastructure works to be undert aken in the following 36 month s.  
Beneficiaries cannot make use of th e VAT financing scheme (see below).  
Benefits:   (a) Advance refund of VAT on goods or works for infrastruc ture included in the proposed investment project;  or (b) 
alternatively, accelerated depreciation thereof for IG purposes.  These benefits are mutually ex clusive except in the case of i nvestment 
projects in which production is exclusively for the export market;  and they require the goods purchased to remain the property  of the 
taxpayer for three years.  
Implementing authority:   MEP.  The benefits are subject to a tax quota, and are granted through public tenders held at least every 
six months.  
Duration:   1 October 2004 until 30 September 2007. 
Table III.11 (cont'd) 
 
                                                      
253 The Investment Promotion Agency, Secretariat for Industry, Trade and SMEs, Ministry of the 
Economy and Production (2006). 
254 WTO document G/SCM/N/123/ARG of 25 September 2006.  The previous notification is in WTO 
document G/SCM/N/48/ARG/Suppl.1-G/SCM/N/6 0/ARG-G/SCM/N/71/ARG- G/SCM/N/95/ARG of 
7 October 2004. Argentina WT/TPR/S/176 
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Fiscal cost (forgone payments or revenue):  The authorities stated that it was impossible to  calculate the fiscal cost of this measure 
because the tax quotas in projects granted to  firms are used gradually as the deadlines  in the investment project unfold.  None theless, they 
provided an estimate of Arg$262 million (US$87 million) for 2005 for advance ref und of VAT, and Arg$250 million (US$83 million)  in 
respect of accelerated depreciation.  
 
Legal Framework:   Law No. 25.924, O.J. of 6/09/2004;  PEN Decree No. 1152/2004 (Regulation of Law No. 25.924;  MEP Resolution 
No. 728/2004 of 12/11/2004;  AFIP General Resolution No. 1943/2005;  MEP Resolutions Nos. 6/2006 and 37/2006;  and Resolution 
No. 23/2006 of the Legal and Administrative Secretariat. 
 
Reduction of the import tariff on capital goods to 0 per cent. 
 
Scope:  Tariff headings of the MERCOSUR Common Nomenclature (NCM) corresponding to new capital goods. 
 
Beneficiaries:  Capital goods importers. 
 
Benefits:  Establishment of an extra-zone import duty (DIE) of 0 per cent;   exemption from payment of the statistical tax.  Regime 
created to offset the effects on domestic industry of lowering import duties on capital goods to 0 per cent. 
 
Implementing authority:  DGA  
 
Duration:  31 December 2008  
 
Fiscal cost (forgone payments or revenue):  For 2005 the fiscal cost was US$195,556,835 (taxes no longer paid). 
 
Legal Framework:  MEP Resolution No. 8/2001 as amended,  Decree  No. 502/2001, Decree No. 690/2002, MERCOSUR CMC  
Decision 40/2005 MERCOSUR, Resolution No. 62/2005. 
 
Imports of goods forming part of large-scale investment projects 
 
Scope:  Importation of capital goods from outside MERCOSUR destined for large investment projects.  The goods must be new, 
exclusively form part of a new complete and autonomous produc tion line, and be essential for the production process in question .  The 
goods must be allocated to new industrial plants, or to expansio ns and/or modernization of existing plants, destined for the pr oduction of 
tangible goods or for the treatment and/or elimination of polluting substances.  Spar e parts may not exceed 5 per cent of the f .o.b.  value 
to be imported.  The firm must purchase goods of domestic orig in amounting to at least 30 per cent of the investment project. 
 
Beneficiaries:  Investors in large projects. 
 
Benefits:  Tariff reduced to 0 per cent . Those gaining access to the benefit can obtain a list of goods that can be imported at 0 per cent.  
The benefits (i.e. tariffs not paid ) are calculated after four years.  
 
Implementing authority:  SEPYME  
 
Duration:   Indeterminate 
 
Fiscal cost (forgone payments or revenue):  There are no estimates because the programme has been little used. 
 
Legal Framework:  SEPYME Resolution No. 256/2000 as amended. 
 
Importation of used production lines 
 
Scope:  Used goods forming part of complete and autonomous produc t lines, mainly consisting of imported used machinery. 
 
Beneficiaries:  Domestic or foreign firms located in the country producing tangible goods, and financial entities or companies that deal 
in leasing contracts.  The used goods to be imported must be  essential for the production proc ess in question and still have 50  per cent of 
their useful life remaining.  The firm must purchase new goods of  domestic origin amounting to 30 per cent of the investment.  Two 
thirds of that amount must correspond to the purchase of new mach inery and equipment of local orig in;  the other third may be i ncluded 
in repairs. 
 
Benefits:  Exemption from the payment of import duties, verifi cation of destination charges and statistical tax. 
 
Implementing authority:  SEPYME 
 
Duration:  31 December 2006. 
 
Fiscal cost (forgone payments or revenue):  Revenues not received for fiscal  2005 amounted to US$2,847,364.78 
 
Legal Framework:  MEP Resolutions Nos. 157/2003,  255/2003 and 353/2004 of 21 of May 2004, re-establishing the validity of 
Resolution No. 511/2000. 
 
Table III.11 (cont'd) WT/TPR/S/176 Trade Policy Review 
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Temporary importation of capital goods 
 
Scope:  Capital goods to meet temporary demand that cannot be satisfied with insta lled capacity or technology available. 
 
Beneficiaries:  Any firm 
 
Benefits:  Duty-free importation for up to three years.  
 
Implementing authority:   DGA 
 
Duration:   Indeterminate  
 
Fiscal cost (forgone payments or revenue):  Not available 
 
Legal Framework:  Law No. 22.415, O.J. of 23 March 1981, Decree No. 1001/1982, DGA Provision 34/1998. 
 
Financing of VAT on the investment 
 
Scope:  Purchase or importation of capital goods  that strengthen export potential  
 
Beneficiaries:  Firms with exporter potential 
 
Benefits:  Financing of the full amount of VAT paid on new capital goods pur chases thereby reducing the cost of financing:  the State 
pays lending institutions a percentage of the interest on bank loans obtained for that purpose.  The proportion cannot exceed 1 2 per cent 
of the effective annual rate on the loan amount.  Maximum term s:  Four years for mining and six years for other sectors. 
 
Implementing authority:   SEPYME 
 
Duration:  31 December 2005. 
 
Fiscal cost (forgone pa yments or revenues):  The authorities stated that no calculati on has been made of the fiscal cost. 
 
Legal Framework:  Law No. 24.402, O.J. of  9 December 1994, Value Adde d Tax Payment Financing Sc heme, as amended by Decree 
No. 779/1995 and Decree No. 349/2000 
 
Capital goods, information techno logy and telecommunications regime  
 
Scope:  Incentive for manufacturers in the capital goods, informati on technology and telecommunicat ions sectors that have 
establishments in Argentine territory.  As Resolutions Nos. 8/2001 and 27/2001 reduced the corresponding tariffs to 0 per cent,  the 
regime aims to keep domestically produced cap ital goods competitive in relation to imported ones. 
 
Benefits:   Receipt of a tax voucher to be used in  paying national taxes, in an  amount equivalent to 10 per cent of the result of the goo d's 
sale price minus the value of its imported inputs, parts a nd components that entered the country at 0 per cent duty. 
 
Beneficiaries:  Manufacturers of capital goods, information technology a nd telecommunications products that have industrial 
establishments located in Argentine territory. 
 
Implementing authority:  MEP Secretariat for Industry   
 
Duration:   31 December 2008 
 
Fiscal cost (forgone payments or revenue):  The fiscal cost in 2005 wa s Arg$669,513,418 (U S$223 million). 
 
Legal Framework:  Decrees Nos. 379/2001, 502/2001, 594/2004 and 201/200 6.  Resolutions Nos. 8/2001 and 27/2001 of the MEP 
Secretariat for Industry. 
 
Reduction of VAT on capital goods, info rmation technology and telecommunications 
 
Scope:  Sale and importation of (finished) cap ital goods and information technology and telecommunications products:  finished 
products and parts. 
 
Beneficiaries:   Any user or producer firm. 
 
Benefits:   Reduced VAT rate (10.5 per cent).  
 
Implementing authority:  Federal Administration of Public Revenue (AFIP). 
 
Duration:  Indeterminate  
Table III.11 (cont'd) Argentina WT/TPR/S/176 
 Page 87 
 
 
Fiscal cost (forgone payments or revenue):  The fiscal cost in 2005 was US$618,385,617.67. 
 
Legal Framework:  Decrees Nos. 493/2001, 496/2001, 615/2001, 733/2001, and 959/2001. 
 
Facilities for payment of VAT on capital goods imports 
 
Scope:  Capital goods imports 
 
Beneficiaries:  Importers of capital goods 
 
Benefits:  Optional facility for payment, in five cons ecutive monthly instalments, of VAT on de finitive importation of finished goods for 
use in productive processes, provided no other specific VAT benefits  are applicable.  The minimum f.o.b. value of the imports t hat can 
benefit is US$13,000. 
 
Implementing authority:   Federal Administration of  Public Revenue (AFIP) 
 
Duration:   Indeterminate 
 
Fiscal cost (forgone payments or revenue):  The estimated fiscal cost for the firs t six months of programme application 
(May-October 2006) is approximately Arg$124,441,958  (US$41.5 million) 
 
Legal Framework:  Resolution No. 1.635/2004.  Although this was repealed  on 31 December 2005, in May 2006 a similar mechanism 
was established through AFIP General Resolution No. 2.049/2006 of 15 May 2006. 
 
Tax credit for training in small and medium-sized enterprises. 
 
Scope:  Training projects to improve enterprise productivity 
 
Beneficiaries:  Firms investing in training 
 
Benefits:  Tax credit for expenses incurred up to a de fined percentage of gross payroll in the 12 months prior to the request for access to 
the regime:  for SMEs the maximum is 8 per cent;  and in  the case of large firms, the maximum is 0.8 per cent. 
 
Implementing authority:  SEPYME   
 
Duration:  Indeterminate 
 
Fiscal cost:  218 million certificates (value not determined ) used as a tax credit by beneficiaries. 
 
Legal Framework:  Law No. 22.317, O.J. of 7/12/1980 as amended, De crees Nos. 819/1998 and 434/1999, Resolution No. 675/2002. 
 
Tax on personal assets:  0 per cent for shareholders 
 
Scope:  Purchase and holding of shares in enterprises located in Argentina. 
 
Beneficiaries:  Buyers of shares in enterprises located in Arge ntina, provided the shares are held for a year. 
 
Benefits:  Exemption from payment of the tax. 
 
Implementing authority:  Federal Administration of  Public Revenue (AFIP)  
 
Duration:   Indeterminate  
 
Legal Framework:  Law No. 23.966, O.J. of 20/08/1991 as amende d, Law No. 25.585 of 15/05/2002 as amended. 
 
Assistance in establishing productive clusters 
 
Scope:  Establishment of productive clusters 
 
Beneficiaries:  Temporary partnerships with at least four me mbers that are SMEs with three years' activity.  
 
Benefits:  50 per cent subsidy on operating costs for two years  
 
Implementing authority:  SEPYME  
 
Duration:   Indeterminate 
 
Fiscal cost (forgone payments or revenue):  This programme has not been implemented, and does not have a budge tary appropriation. 
 
Table III.11 (cont'd) WT/TPR/S/176 Trade Policy Review 
Page 88 
 
 
Legal Framework:  Provision 23/20003, Undersecretariat fo r SMEs and Regional Development 
 
Incentives for formation of reciprocal guarantee companies (SGR). 
 
Scope:  Establishment of reciprocal guarantee companies (SGR). 
 
Beneficiaries:   SGRs operating as commercial companies that provide cash guarantees to improve access to credit for their SME 
partners. 
 
Benefits:  Tax exemption:  private capital backs SM Es.  Capital contributions in the form of cash guarantees can be wholly deducted 
from taxable profits for IG purposes.  
Implementing authority:   SEPYME 
 
Duration:  Indeterminate 
 
Fiscal cost (payments or forgone revenue):  Approximately Arg$94,707,993 (US$31.5 million) in 2005 (return on private capital for 
the risk assumed, in the form of tax exemption, calculated assuming all contributions have be en deducted at the top rate). 
 
Legal Framework:   Law No. 24.467, O.J. of 28/03/95 as amended, La w No. 25.300 O.J. of 7/09/2000 as amended, Decree 
No. 1076/2001, Resolution No. 8/1998, Resolution No. 18/1998, Resolution No. 134/1998, Resolution No. 204/2002 and Resolution 
No. 205/2002. 
 
Promotion and development of technological innovation 
 
Scope:  Technological innovation 
 
Beneficiaries:   Temporary partnerships and produc tion companies undertaking R&D projects 
 
Benefits:  Tax credit of up to 50 per cent of pr oject value for up to three years  
 
Implementing authority:  SECYT   
 
Duration:   Indeterminate  
 
Fiscal cost (forgone payments or revenue):  The fiscal cost for 2005 wa s Arg$15,803,799.42 (US$5.3 million)  
 
Legal Framework:  Law No. 23.877, O.J. of 1/11/1990, Decrees Nos. 508/1992, 1.331/1996, 1.660/2996, 270/198, 555/2000 
 
Exemption from import duties on research inputs 
 
Scope:  Importation of animals, animal and plant products, raw mate rials, processed and semi-pro cessed products, machinery and 
equipment and spare parts for scientific research.  
Beneficiaries:  Public bodies or organizations serving the public  good with competency to undertake research. 
 
Benefits:  Issuance of tariff exemption certificates  
 
Implementing authority:  SECYT   
 
Duration:   Indeterminate  
 
Fiscal cost (forgone payments or revenue):  A total of 640 certificates were used for the purpose of importing research inputs in 2005.  
 
Legal Framework:  Law No. 25.613, O.J. of 31/07/2002, Resolution No. 63/2003, Resolution No. 554/2004 
Source : Ministry of the Economy and Production. 
242. Argentina also has regional development progr ammes, including the Special Tax Allowances 
Regime, which aims to stimulate economic development in the province of La Rioja and is regulated 
by Law No. 22.021 O.J. of 4 July 1979, as amended.  This regime grants a number of benefits such as 
exemptions, deferments and temporary exemption fr om national taxes for a period of 15 years on  
investments in the crop-livestock and tourism sect ors.  At mid-2006, the approval of new projects 
under this programme had been suspended;  nonethel ess, its promotional benefits can still be obtained 
by purchasing shares in the beneficiary firms.  The Tierra del Fuego Special Tax and Customs 
Regime, created by Law No. 19.640 O.J. of 2 J une 1972 and lasting until 31 December 2013, allows 
for freedom from VAT, a reduction in IG, exem ption from import duties and VAT on capital goods, Argentina WT/TPR/S/176 
 Page 89 
 
 
exemption or reduction of tariffs on other goods (T ierra del Fuego is treated as a special customs 
area), and exemption from import duties on inputs.  There are also promotional regimes in the provinces of Catamarca, San Juan and San Luis. 
243. Apart from incentives at the national level, th e provinces and the city of Buenos Aires 
maintain incentives for industrial development and ot her activities within their jurisdictions, generally 
through provincial industrial promoti on laws that provide tax exempti ons, or through loan funds.  For 
example, the province of Buenos Aires uses provi ncial Law No. 10.547 on In dustrial Promotion to 
grant exemptions from provincial taxes (gross income and property) for up to ten years to beneficiary 
firms, in addition to preferential gas supplies.  The province of Cordoba, through provincial Law 
No. 6.230 (Promotion of Industry) grants tax benefits similar to those of Buenos Aires, and also has 
an industrial park policy in which microenterprises and SMEs can receive subsidies for three years to 
hire new employees, and a 50 per cent subsidy on the cost of electric energy.
255  
(b) Investment financing 244. There are a number of financing facilities that  allow investors access to credit, generally 
under market conditions although some of these fac ilities are offered at preferential interest rates 
(Table III.12). 
Table III.12 
Main financial incentives applicable to production and investment nationwide 
Investment credit lines offered by Banco de Inversión y Comercio Exterior  (BICE) for restructuring and modernization in 
production. 
 
Scope:  Investment projects for goods and services, and for restructuri ng and modernization of producti on to improve competitiveness. 
 
Beneficiaries:  Natural persons domiciled in Argentina and legal persons domi ciled or with a branch in Argentina, producing goods and 
services. 
 
Amount to be financed:  Up to 85 per cent of the value, including VAT.  Purc hase of capital goods, either imported or produced 
locally: US$20,000 - US$100,000;  Investment  projects:  US$1 million – US$3 million.  Loan quota: US$20 million (in local curre ncy);  
US$65 million (in foreign currency).  
 
Conditions/Benefits:  Maturity up to ten years;  Grace period up to 24 months.  Interest rates:  Loans in dollars:  LIBOR + 2.75/6.25 per 
cent, depending on the project;  Loans in pesos;  BADLAR + 2.50/6 per cent, depending on the project.  
 
Executing agency/Implementing authority:  BICE  
 
Duration:  Indefinite 
 
Amounts disbursed:  During 1999-2003 BICE operated in the wholesale market (t hrough other banks);  it only began to operate in the 
retail market (with firms) as from 2004.  Amounts dis bursed:  Arg$66,835,000 in 2004;  Arg$74,571,000 in 2005. 
 
Legal Framework:  Articles of Association of BICE (2003) and La w No. 21.526, O.J. of 21 February 1997 and updates. 
 
Foreign trade programme of Banco of Inversión and Comercio Exterior  (BICE) 
 
Scope:  Primary products and manufactured products of agricultural or igin (MOA), and manufactures of industrial origin (MOI) 
 
Beneficiaries:   Goods exporters, producers and manufacturers.  Service providers. 
 
Table III.12 (cont'd) 
 
  
 
  
                                                      
255 For a detailed description of incentive programmes in the various provinces see Investment 
Promotion Agency, Secretariat of Industry, Trade and SMEs, Ministry of the Economy and Production (2006). WT/TPR/S/176 Trade Policy Review 
Page 90 
 
 
Amount to be financed: 
• Prefinancing:  Up to 75 per cent of the f.o.b.  value of the e xport, with a minimum of US$20,000 and a maximum of 
US$2,000,000 per operation, subject to the cu stomer's assigned and available limit. 
• Postfinancing:  Up to 100 per cent of the price of the goods, pl us VAT, with minima of US$20,000 for capital goods, 
durable goods, services and other goods, US $200,000 for industrial plants and turnke y projects; and maxima of US$3 million 
for capital goods, durable goods, services and other goods, and US$15 million for industrial plan ts and turnkey projects. 
 
Conditions/Benefits:  Prefinancing:  Maturity depending on the project, adapte d to the productive cycle, dispatch and negotiation of 
payment instruments for exported goods a nd services.  Repayment at maturity  
Postfinancing:  Term of up to four years from the first disbur sement.  Amortization:  up to one year (turnkey plant);  up to si x months 
(rest).  
Interest rates: 
• Export prefinancing:  Fixed, between 3 per cent and 3.15 per cent  
• Export postfinancing:  LIBOR + 2.75/7.75 per cent, depending on maturity  
 
Executing agency/implementing authority:  BICE 
 
Duration:  Indefinite 
 
Amounts disbursed:  Export prefinancing and postfinan cing:  Arg$73,862,000 (U S$24.6 million) in 2004;  Arg$45,792,000 
(US$15.3 million) in 2005. 
 
Legal Framework:  Articles of Association of BICE (2003) and La w No. 21.526, O.J. of 21 February 1997 and updates.  
BICE credit line to finance services fo r the implementation of quality standard s and environmental impact studies  
 
Scope:  The financing covers the following:  dia gnosis of the firm's management system;  n eeds assessment, preparation of action plans , 
definition of the scope of certifi cation;  system design and development;  prepar ation of manuals;  training courses;  evaluati on and 
monitoring;  obtaining of Quality Certificate. 
 
Beneficiaries:  Natural persons domiciled in Argentina, or legal persons with domicile or a branch in Argentina.  
Amount to be financed:    Up to 85 per cent of the total budgeted amount;  minimum US$10,000, maximum US$150,000. Nonetheless, 
BICE will consider all funding request s for amounts outside these limits ba sed on the nature of the operation. 
 
Conditions/Benefits:  Maturity up to three years, in dollars;  amortization in semi-annual inst alments.  Interest rates:    Loans in dollars:  
LIBOR + 2.75/6.25 per cent, depending on the project;  Loans in  pesos:  BADLAR + 2.50/6 per cent depending on project. 
  
Executing agency/implementing authority:  BICE 
 
Duration:   Indefinite 
 
Amounts disbursed:  As at September 2006, the programme had not been used. 
 
Legal Framework:  Articles of Association of BICE (2003) and La w No. 21.526, O.J. of 21 February 1997 and updates. 
 
Banco de la Nación Argentina  (BNA) Credit line to finance productive investments  
 
Scope:  Investments generally, in any economic s ector, including national, nationalized a nd imported capital goods, whether new or 
used, including their installation and/or assembly and the accessori es needed to implement them.  Funding is also provided for 
incremental working capital. 
 
Beneficiaries:  Investors in any economic sector.  This cr edit line replaces other more specific ones. 
 
Amount to be financed:  Up to 100 per cent of purchase value of new goods and incremental working capital;  and up to 70 per cent for 
the purchase of used goods and other components of the investment. 
 
Conditions/Benefits:  Maturity:  Up to ten years (investment loans) or up to fi ve years (incremental working capital).  Grace period of 
up to 180 days.  Interest rate:  Operations in pesos:  BAIBOR ra te plus a variable spread from  4.75 per cent per year;  Operati ons in 
dollars:  LIBOR during the interest period, plus a variable risk spread from 2.90 per cent per year.  The interest rate can be subsidized if 
an organization provides the necessary funds for this purpose. 
 
Executing agency/implementing authority:  BNA 
Duration:   Indefinite  
Amounts disbursed:   As the credit line entered into force on 1 January 2006 there are no estimates yet. 
Table III.12 (cont'd) 
 Argentina WT/TPR/S/176 
 Page 91 
 
 
Programme to stimulate the growth of microenterprises and SMEs 
 
Scope:  Commercial loans to be granted to firms through operations, des tined for the purchase of new capital goods of domestic origin,  
creation of working capital, prefinancing and/or financing of ex ports of goods and services, and the development of new busines s 
ventures. 
 
Beneficiaries:  Microenterprises and SMEs  
 
Amount to be financed:  Up to 80 per cent of the price of the goods plus VAT, ne t of discounts and subsidies.  Minimum amount to be 
financed US$20,000, maximum US $300,000.  Lending quota US$10 million (in pesos) ;  US$20 million (in dollars).  Firms accessing 
new markets or launching new products on international markets can obtain 25 per cent additional credit above the established m axima 
(Decree No. 871/2003). 
 
Conditions/Benefits:  Interest rates are subsidized:  the State pays up to 8 per centage points of the nominal annual interest rate set by 
financial institutions on the loans they grant under this scheme, although the subsidy cannot exceed 50 per cent of the annual nominal 
rate established by the lending institutions (Decree No. 159/2005). 
 
Executing agency/implementing authority:  SEPYME  
 
Duration:   Indefinite 
 
Credits approved under the programme:  Capital goods:  Arg$66,618,278 in 2000; Arg$52,366,795 in  2001;  there were no 
disbursements in 2002 and 2003;  Arg$60, 681,036.56 (US$20.2 million) in 2004; Arg$148,563,917.09 (U S$49.8 million) in 2005;  
Total 2000-05:  Arg$424,600,559.20.  Disbursements fo r capital goods (October 2003-August 2006);  Arg$209,244,953 
(US$69.7 million);  Working capital:  Cr edits approved and disbur sed from October 2003 to August 2006:  Arg$412,793,703 
(US$137.6 million);  Investment projects:  Credits approved a nd disbursed from October 2003 to August 2006:  Arg$194,285,147 
(US$64.8 million); 
 
Total amount 2000-2005:  Arg$868,992,310.66 (US$289.7 million).  Amount di sbursed from October 2003 to August 2006:  
Arg$816,323,803 (US $272.1 million). 
 
Legal Framework:  Decrees Nos. 748/2000, 871/2003, 159/2005 
 
Italian credit 
 
Scope:  Credit line from the Italian Government to Argentine SMEs to finance the purchase of  goods, inputs and invoiceable services of 
Italian or Argentine origin. 
 
Beneficiaries:  Argentine SMEs with at l east three years of activity. 
 
Amount to be financed:  The overall amount of the loan is €75 million obtained from Italian funds. 
 
Conditions/Benefits:  Maturity of up to ten years, with up to three years gr ace and annual interest of approximately 5.5 per cent. 
 
Executing agency/implementing authority:  SEPYME  
 
Duration:   Indefinite 
 
Amounts disbursed:  €91,494 in  2004; €8,514,742 in 2005. 
 
Microenterprise and Small Business Comprehensive Credit Programme (MyPEs II ) 
 
Scope:  Credits for export prefinancing and financing, working capital and the purchase of fixed assets. 
 
Beneficiaries:  Microenterprises, small and medium-size businesses;  i.e.  enterprises with annual invoicing or sales volume not 
exceeding US$20 million, excluding VAT. 
 
Amount to be financed:  US$50 million from IDB loan 1192/OC-AR has been  earmarked to execute this programme 
 
Conditions/Benefits:  The loan programme aims to support an increase in th e production capacity of microenterprises and SMEs, to 
improve their competitiveness.  A second goal is to improve a nd expand credit services, persuadi ng participating financial inst itutions to 
meet the demand for credit from microenterprises and SMEs on a se lf-sustainable and growing basis,  also using internally genera ted 
funds.  
Executing agency/implementing authority:  SEPYME, BCRA (financial agen t), financial institutions. 
 
Table III.12 (cont'd) WT/TPR/S/176 Trade Policy Review 
Page 92 
 
 
 
Duration:   Up to 15 January 2008. 
Amounts disbursed:  Approximately US$1 million from September 2005 to October 2006.  
Legal Framework:   Decree No. 1118/2003.  Resolution No. 347/2004 and Resolution No. 747/2004. 
National Fund for Microenterprise and SME Development (FONAPyME) 
 
Scope:   Financing of investments in  new and used fixed assets and working capital for goods or service projects in the SME sector, 
aimed at the domestic market, with main emphasis on import s ubstitution and high impact on regional development, job creation a nd 
value added. 
 
Beneficiaries:  Microenterprises and SMEs, already existing or to be created , and forms of partnership that  fulfil parameters determined 
by the implementing authority (SSEPyMEyDR). 
 
Amount to be financed:  Depending on the purpose of the investment and the type of enterprises:  new, existing (companies or single 
person enterprises) and associative groups.  Funding of up to Arg$100 million is contri buted by the Argentine State in an initi al stage;  
the fund is open to international organizations, public and private entities, and provincia l or municipal governments. 
 
Conditions/Benefits:  The interest rate has been set at 50 per cent of the rate paid on the general BNA portfolio  
 
Executing agency/implementing authority:  SSEPyMEyDR  
 
Duration:   25 years, renewable for equal periods 
 
Amounts disbursed:  Arg$4,698,338 (US $1.57 million) in  2002;  in  Arg$7,443,407 (US$2.48 million) 2003;  Arg$12,661,895 
(US$4.22 million) in  2004;  Arg$4,531,691 (US$1.5 million) in 2005. 
 
Legal Framework:  Law No. 25.300 O.J. of 7/09/2000, Decree No. 1.074/ 2001 and Provisions 32/2004, 33/2004 and 34/2004. 
 
Microenterprise, Small and Medium-Sized Business Guarantee Fund (FOGAPyME) 
 
Scope:  To provide guarantees to back those issued  by reciprocal guarantee companies, and direct guarantees to financial institutions 
that are creditors of microenterprises and SMEs and partnerships. 
 
Beneficiaries:  Microenterprises and SMEs, already existing or to be created 
 
Amount to be guaranteed:  As determined in the respective agreements , based on risk sharing with the counterpart. 
 
Conditions/Benefits:  The interest rates are subsidized:  50 per cent of the BNA rate.  Better conditions of access to financing for 
microenterprises and SMEs. 
 
Executing agency/implementing authority:  SSEPyMEyDR  
 
Duration:   25 years, renewable for equal periods 
Amounts disbursed:  As at September 2006 no disbursements had been made.  
 
Legal Framework:  Law No. 25.300 O.J. of 7/09/2000 
 
Loans for regional exportable production off ered by the Federal Investment Council (CFI)  
Scope:  Financing of specific projects or programmes at  the pre-investment and investment stages. 
 
Beneficiaries:  Microenterprises and SMEs, exporters, producers and/or provi ders of goods and inputs destined for export or which 
form part of exportable goods. 
Amount to be financed:  Maximum of US$50,000 per firm up to 70 per cent of the total investment.  
Conditions/Benefits:  Improvement of conditions of access to financing fo r microenterprises and SMEs.  LIBOR + 2 per cent. 
Executing agency/implementing authority:  Federal Investment Council (CFI)  
 
Duration:   Indefinite  
 
Amounts disbursed:  This credit line began to operate in 2002;  amounts disbursed are as follows:  US$300,000 in  2002;  
US$1.36 million in  2003;  US$670,000 in  2004;  US$350,000  in  2005. 
Loans for productive recovery offered by  the Federal Investment Council (CFI)  
Scope:  Financing of specific projects or programmes at  the pre-investment and investment stages. 
 
Table III.12 (cont'd) Argentina WT/TPR/S/176 
 Page 93 
 
 
Beneficiaries:  Microenterprises and SMEs located in Argentine provinces. 
 
Amount to be financed:  Maximum of Arg$50,000 for microenterprises (capital of up to Arg$280,000), for up to 80 per cent of the 
total investment;  or up to Arg$450,000 in the case of SMEs, for up to 70 per cent of the total investment. 
 
Conditions/Benefits:  Better conditions of access to financi ng for microenterprises and SMEs.  Rate:  BNA rate on 30-day fixed term 
deposits of BNA +2 per cent. 
 
Executing agency/implementing authority:  CFI  
 
Duration:   Indefinite 
 
Amounts disbursed:  This credit line began to operate in 2003, and amounts di sbursed are as follows: Arg$1,115,555 (US$370,000) in 
2003; Arg$18,952,980 (U S$6.3 million) in  2004;  Arg$63,013,214. 00 (US$21 million) in  2005. 
 
The National Fund for the Creation and Consolidation of Microenterprises.  
 
Scope:  Creation of goods and/or service production units and consolidation of existing microenterprises. 
 
Beneficiaries:  Microenterprises and SMEs 
 
Amount to be financed:  Arg$3,000 – Arg$30,000 
 
Conditions/Benefits:  Financing at low interest rates without collateral (sig nature loans):  annual interest rate of 7 per cent 
(March 2006) and repayment over 48 months  with up to six months' grace period. 
 
Executing agency/implementing authority:  BNA 
 
Duration:   Indefinite 
 
Amounts disbursed:  Arg$24,633,333 (US$8.2 m illion) between April 2004 and December 2005.  
Source : Ministry of the Economy and Production. 
245. Funding sources include the investment credit lines of the Banco de Inversión y Comercio 
Exterior  (BICE), a State entity created in 1991 with a mission to promote productive investment and 
foreign trade among Argentine enterprises.  Altho ugh the BICE operates mainly in the financial 
market as a second-tier bank channelling its ope rations through commercia l banks, since 2003 it has 
also worked directly or through co-financing with on e or more financial institution.  Up to mid-2006, 
the BICE had lent a total of over US$1.5 billion in enterprise financing for projects representing a 
total investment of more than US$3.3 billion.256  The BICE is financed mainly from its own capital, 
credit lines from multilateral organiza tions and financial trust funds. 
246. The Banco de la Nación Argentina (BNA), an autonomous public-sector organization that 
operates as a commercial bank under the same requirements as private banks, also has a series of 
investment credit lines, including its Productive Inv estment Financing Facility (Table III.12).  The 
BNA also provides credit lines to finance imports.  Microenterprises and SMEs can likewise benefit 
from a programme to reduce financial costs through interest rate subsidies.  An example is the 
programme to stimulate the growth of microent erprises and small and medium-sized businesses, in 
which the State subsidizes up to eight percentage poi nts of the nominal annual rate established by the 
lending institutions (Table III.12).  The authorities st ated that in practice up to six percentage points 
are subsidized. 
                                                      
256 Information available on the BICE In ternet site:  http ://www.bice.com.ar/. WT/TPR/S/176 Trade Policy Review 
Page 94 
 
 
(iv) State-owned enterprises and privatization 
247. Argentina has notified the WTO that it does no t maintain any State-owned enterprise as 
defined in Article XVII of the GATT 1994.257 
248. State participation in the economy was sharply reduced in the 1990s as a result of a very 
wide-ranging privatization progr amme which redefined the State's role in the economy from 
economic agent to that of regulator.  Ninety per ce nt of State-owned firms were sold to the private 
sector for the equivalent of over US$20 billion in a three-year period (1991-1994), and  most of the 
remaining public enterprises were priv atized later in the same decade. 
249. Privatization generated efficiency gains in the services provided by privatized enterprises, but 
also increased concentration of ownership in certain areas.258  Some analysts claim that although 
productivity increased, cost reductions were not fu lly passed on to the consumer through lower utility 
rates, but generated income which the St ate appropriated through the tax system.259  
250. As at May 2006, the State maintained a stake in 17 enterprises in sectors such as energy, 
transport and finance.260  The MEP Finance Secretariat performs management functions in enterprises 
in which the State has a holding.  In 2005 the ope rating surplus arising from these firms amounted to 
Arg$142 million (about US$48 million). 
(v) Government procurement 
251. Argentina is not party to the WTO Plurilatera l Agreement on Government Procurement, but 
has had observer status since April 1997, with a view to deciding whether or not to adopt the 
Agreement.261 
252. Following the approval of Decree No. 436/2000, si gnificant changes have been made to the 
national government procurement system in Arge ntina, including reintroduction of the domestic 
preference system in 2001.  The National Procurem ent Office (ONC), which is attached to the 
Undersecretariat for Public Management of the Offi ce of the Cabinet, is the body that oversees the 
procurement system at the national government level.  It is responsible for the control, supervision 
and general administration of the procurement syst em, as well as for proposing policies, regulations, 
systems and procedures for goods and services contr acting.  The various procurement units of the 
national government jurisdictions and entities are responsible for managing procurement processes, 
under ONC supervision.  Public institutions mainta in a register of necessary purchases and prepare 
their procurement programmes in the framework of development programmes established by the 
competent ministry or secretariat.  State entities are required to transmit all information obtained from 
the procurement procedures they undertake to the ONC, using electronic media. 
253. The ONC maintains a free-access web site entitled Argentina Compra  for the government 
purchasing and procurement system, which provides in stitutional data and info rmation on regulations 
                                                      
257 The latest notification is contained in WTO document G/STR/N/6/ARG – G/STR/N/7/ARG of 
24 September 2002. 
258 For a discussion on this see Ariceta, María Fernanda (2004). 
259 For analysis of this argument see Estache, Anto nio, Guasch, José-Luis and Trujillo, Lourdes (2003). 
260 Four firms in the electric power sector;  a transp ort enterprise;  a firm in the gas and petroleum 
sector;  a commercial airline;  a paper company;  six fi rms in the railroad sector;  and three banks.  Information 
obtained from the web site of the Undersecretariat for Financial Services of the Secretariat of Finance of the 
Ministry of the Economy and Production, http://www.mecon.gov.ar/sssf/indice.htm.  
261 WTO documents GPA/M/5 of 11 April 1997 and WT/L/206 of 24 April 1997. Argentina WT/TPR/S/176 
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and agreements, together with up-to-date statisti cs, a catalogue of goods and services, the supplier 
system, procurement agencies, reference prices, cu rrent and past contracts and investment plans.262  
The ONC also maintains a supplier information syst em (SIPRO), which the various State entities are 
required to access before awarding contracts.  N onetheless, prior inclusion in SIPRO is not a 
prerequisite to be able to submit bids or enter into  contracts with the State.  In the case of tenders for 
public works procurement, however, registration in the National Register of Public Works 
Constructors is an essential prior require ment for eligibility and authorization. 
254. Decree No. 1.023/2001 of 13 August 2001, as amended by Decrees Nos. 666/2003 and 
204/2004 and by Law No. 25.563 (Production and Cr edit Emergency), O.J. of 15 February 2002, 
contain the procurement regime of the Argen tine National Government.  Decree No. 436/2000 of 
30 May 2000 contains regulations on procurement, divestments and c ontracting of goods and services 
by the Argentine National State. 
255. Procurements must abide by certain general prin ciples, including fulfilling the public interest, 
promoting participation by all interested par ties and competition between bidders, as well as 
transparency in procedures and guaranteed equal trea tment for all interested parties and bidders. The 
regulation requires the contract to be awarded to the bid that is most advantageous for the contracting 
agency in terms of price, quality, bidder suitabilit y and other conditions of the bid.  For standard 
goods or services, the most advantageous bid will genera lly be the one offering the lowest price.  Bids 
are evaluated in each public entity by an evaluati on commission, which has ten days from receipt of 
the necessary documents to issue its ruling.  Argentin e legislation allows for appeal to administrative 
and legal bodies if a bidder wishes to contest the contract award. 
256.  The supplier may be selected through:  (i) direct contracting;  (ii) bidding or call for 
proposals and (iii) public auction.  Procuremen ts for up to Arg$75,000  (roughly US$25,000) are 
awarded through direct contracting;  contract s for over Arg$75,000 but less than Arg$300,000 (about 
US$100,000) through limited bidding or call for proposals;  and contracts for more than Arg$300,000 are awarded through competitive bidding or call for propo sals.  Direct contracting can also be used in 
situations of urgency or when there is only one supp lier.  In some direct contracting procedures, at 
least three suppliers must be invited to quote.  Th e authorities reported that there is a proposal to 
implement an electronic public procurement system , through which all procurements for less than 
Arg$10,000 would be channelled (i.e. 40 per cent of total procurements).  The system would also 
make it possible to submit bids electronically. 
257.  The tender or call for proposals may be competitive or limited, national or international.  In a 
limited tender or call for proposals the invitation to par ticipate is sent exclusively to suppliers that are 
registered in the ONC database;  nonetheless, bids  from persons that have not been invited to 
participate are also considered.  The public auctio n procedure is used for purchases of movable, 
immovable and semi-movable assets, and for the sale of properties belonging to the national State.  A 
total of 110,948 public procurement procedur es were carried out between January 2001 and 
September 2006:  72.5 per cent of them were conduc ted through direct contracting;  12.2 per cent 
through limited bidding;  8.2 per cent through comp etitive bidding;  4.8 per cent through limited call 
for proposals;  2.1 per cent through competitive call for proposals;  0.2 per cent through public 
auction, and five individual cases th rough an open invitation to tender. 
258.  According to the Law, all bidding processes, whatever their amount and selection procedure, 
must be disseminated on the ONC web site, as must  the draft bidding documents for procurement that 
the competent authority makes publicly available, together with the ground rules and conditions, the 
                                                     
 
262 ONC  web site Argentina Compra , https://www.argentinacompra.gov.ar/prod/onc/sitio/Paginas/ 
Contenido/FrontEnd/index2.asp. WT/TPR/S/176 Trade Policy Review 
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record of opening of tenders, the comparison ta ble, the evaluation ruling, contract awards, and 
purchase orders.  Contract awards for amount s exceeding Arg$75,000 must be published in the 
Official Journal (O.J.).  Contracts exceeding Arg$5 million (about US$1.7 billion) must also be 
advertised in two newspapers widely circulated in the country.  Provincial or municipal procurements 
must be published in daily newspapers in the place in which the contract is to be executed, and 
international bidding or tendering processes must be advertised in the corresponding countries.  
Auctions must likewise be published in the O.J. a nd simultaneously on the ONC Internet site.  Calls 
for bids or competitive tenders must be published in the O.J. 
259. From October 1991, when application of the provisions of the Compre Nacional  [Buy 
Argentine] programme was suspended, and until 2001, no margins of preference were given to 
domestic firms, although domestic pr eference was applied when bids were otherwise equal.  The 
Economic Emergency Law, No. 23.697, reintroduced a preference in favour of domestic industry for 
the procurement and contracting of goods, work s and services by public organizations, with a 
maximum of 10 per cent domestic preference in th e case of goods.  This provision was subsequently 
repealed by Law No. 25.551, O.J. of 31 December 2001 ( Compre Trabajo Argentino ) [Buy Argentine 
Labour], which established a system of preference s for goods of domestic origin, defined as those 
produced or extracted in Argentina, provided the cost of the raw materials, imports or nationalized imported materials did not exceed 40 per cent of the gross production value.  There are also "Buy provincial" and "Buy municipal" programmes. 
260. Law No. 25.551 allows preferences for goods of domestic origin when, under identical or 
similar supply conditions, their price is equal to or be low that of bids involving goods that are not of 
domestic origin, plus 7 per cent when such bids ar e made by enterprises classified as SMEs or plus 
5 per cent in bids submitted by other enterprises.  In  the case of procurement for inputs, materials, raw 
materials or capital goods to be used in the produc tion of goods or the provision of services, domestic 
preference will be given when, in otherwise similar bids, the prices are equal to or below those of 
foreign goods.  When a bid invol ving goods of foreign origin is accompanied by a payment or 
financing plan of some kind, bidders offering goods  of domestic origin may request funding from the 
BICE to put them on an equal financial footing. 
261. Procurements may sometimes be subject to ceiling or reference prices.  In the first case, unit 
prices may not exceed ceiling prices.  In the case of reference prices, contracts may not be awarded where the price exceeds the reference by more than a specified percentage (5 per cent).  Procurement 
amounting to more than Arg$450,000 is subject  to reference prices indicated by the Sindicatura de la 
Nación  [Office of the Auditor-General].  These are used as a basis for accepting the prices proposed 
in a tender and are not known to the bidders.
263 
262. At the regional level, work on public proc urement in MERCOSUR has been ongoing since 
1994, through Technical Group No. 4 and the Ad Ho c Group on Government Procurement.  In 2004, 
the MERCOSUR Public Procurement Protocol was approved through Common Market Council 
Decision No. 27/2004, which applies to State agen cies explicitly named on a positive list included in 
the annex to the Protocol.264  The Protocol upholds MFN principles and national treatment for the 
entities within its jurisdiction and MERCOSUR rules of  origin apply.  Under the Protocol, bids for 
goods, services and public works by States parties will enjoy a 3 per cent preference in relation to 
                                                      
263 Regulated by Decree 558/96 and SIGEN Resolution No. 79/05. 
264 Argentina and Brazil exempted subfederal entities from inclusion in Annex I "Positive lists of 
entities".  The Argentine list includes national government bodies (21), a number of decentralized organizations (35), social security institutions (3) and other non-financial national public-sector entities, mainly 
universities (38).  The full list, along with the text of the Protocol, can be found on the MERCOSUR Internet 
site at:  http://www.mercosur.int/msweb/pagina_anter ior/sam/espanol/snor/normativa/decisiones/2004/Dec_ 
027_004_Prot%20Contrat%20Publicas_Dec%20CMC%2020-02%20Art.%206-09-12-04.htm. Argentina WT/TPR/S/176 
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those from outside the zone under equal technical c onditions.  In the case of a tie between bids, the 
contract will be awarded to the bidder from the Stat es parties.  As at September 2006, the Protocol 
had not been ratified by Argentina. 
263. In 2005, the government procurement market in  Argentina at the national level (including 
investment) amounted to over Arg$2.6 billion,265 and the total value of purchase orders for goods and 
services was Arg$1.405 billion (roughly US$475 million).266  In value terms, 50.1 per cent of 
procurement in 2005 was contracted under open competitive procedures, while 36.6 per cent was 
conducted under the direct contracting modality, 10 .9 per cent through limited bidding, 2.3 per cent 
through a competitive call for proposals, and just 0.1 per cent under the private call for proposals and 
public auction modalities.267  Measured by the number of procedures, the most frequently used 
category was direct contracting, accounting for 71.5 per cent of the total, followed by limited bidding with 17.9 per cent, and competitive bidding with 10.4 per cent.  The relatively small amounts involved in direct contracting account for its large share of the total. 
(vi) Intellectual property protection 
264. The TRIPS Agreement entered into force for Argentina on 1 January 2000.  Law No. 24.425, 
promulgated on 23 December 1994 (O.J. of 5 Janua ry 1995) approves the Final Act embodying the 
Results of the Uruguay Round of Multilateral Tr ade Negotiations, Decisions, Statements and 
Ministerial Understandings, and the Marrak esh Agreement establishing the World Trade 
Organization, with its four annexes. 
265. Argentina is a member of the World Intellectual Property Organization (WIPO), and party to 
a large number of international agreements on th e protection of international property rights.
268  As at 
October 2006, Argentina's participation in the Nice and Strasbourg Conventions was in the process of 
being ratified by parliament.  Cooperation on intellectual property at the MERCOSUR level is 
restricted to the Protocol on the Harmonization of Intellectual Property Regulations in MERCOSUR 
on Trademarks, Indications of Source and Appell ations of Origin, and another Protocol on the 
Harmonization of Industrial Designs.  As at Oc tober 2006, Argentina had not yet ratified these 
protocols. 
266. The National Industrial Property Institute (INPI ) is an autonomous decentralized agency 
attached to the MEP, with exclus ive jurisdiction on industrial property.  Its mission is to protect 
industrial property rights by granting titles and/ or performing the regist rations required by Law.269  
The Ministry of Justice has a National Copyright  Directorate whose duties include supervising  
implementation of the Intellectual Property Law, No . 11.723, O.J., of 30 September 1933 (Copyright), 
maintaining records on copyright and related right s, and processing appeals against registrations.270  
Courts with jurisdiction to hear cases relating to intellectual property rights are the Federal Civil or 
Commercial Courts or the Federal Criminal and Correctional Courts, as the case may be. 
267. To fulfil its obligations under the WTO Agre ements, since 1996 Argentina has amended its 
legislation on patents and trademarks, and on copy right.  National legislation encompasses the areas 
covered by the TRIPS Agreement (Table III.13).  Legislation on patents was notified in 1996.271  
                                                      
265 Estimated from data on public expenditure on goods and services and real direct investment. 
266 See https://www.argentinacompra.gov.ar/prod/o nc/sitio/Paginas/Contenido/FrontEnd/index2.asp. 
267 See https://www.argentinacompra.gov.ar/prod/onc/p8081/estadisticas/GrafEst/COMPROHIS2005.gif.  
268 Information on Argentina's participation in the various international agreements on intellectual 
property is available on the WIPO web site at http://www.wipo.org/.  
269 Information available on the INPI In ternet site:  http://www.jus.gov.ar/. 
270 Available at the Internet site of the National Copyright Directorate:  http://www.jus.gov.ar/. 
271 Notified to the WTO in document IP/N/1/ARG/I/2 of 1 June 2001. WT/TPR/S/176 Trade Policy Review 
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Legislation on copyright was notified to the WTO in 2000.272  The TRIPS Council reviewed 
Argentina's intellectual property legislation in November 2001.273 
Table III.13 
Overview of the protection of intellectua l property rights in Argentina, 2006a 
Law/scope Duration Comments, limitations and exclusions  
Copyright and related rights    
Law No. 11.723 on Intellectual Property (O.J. 
of 30/09/33) as amended by Laws Nos. 23.741 
of 28/09/90, 23.921 of 2/03/93, 24.286 of 
29/12/93, 24.870 of 16/09/97, 25.036 of 
11/11/98, 25.006 of 15/07/98 and 25.140 of 
24/09/99 
Scope:  Copyright on all intellectual creations 
in the literary, scientific  and artistic domains, 
including computer programs).  Related rights 
include the rights of performers, producers of phonograms and broadcas ting organizations.   Lifetime of the author (or 
last co-author) plus 70 
years.  In the case of films, 
50 years following the 
death of the last collaborator.  For works of joint authorship, 
anonymous or 
pseudonymous works, audiovisual or broadcast 
works, or computer 
programs, 50 years from their disclosure or date of first publication. No registration is required for protection. 
It is not considered to be an infringement of copyright 
if the works in question are used for non-profit 
purposes or for education or research. 
Ideas, processes, official texts, notices or data are not 
protected. 
Patents   
Decree No. 260/96, O.J. of 22/03/1996, 
containing Law No. 24.481 (O.J. of 
20/09/1995), Law No. 24 603 (O.J. 05/01/1996), Law No. 25.859, promulgated on 
8/01/2004 
Scope:  Any invention (which must be a 
human creation making it possible to transform 
material or energy for human use), product or 
process that is new, involves an inventive step 
and is industrially applicable;  pharmaceutical 
patents were first granted on 24 October 2000. 
Average processing time for registration of 
patents is six years. 20 years from presentation 
of the application, non-
extendable. The following cannot be patented:  plants, animals, 
biological and genetic materi al existing in nature, or 
its replica, in biological processes implicit in animal, plant and human reproduction,  including processes;  
inventions whose commercial exploitation must be 
prevented in order to protect public order, morality, human and animal life or health, or to protect plants or 
the environment.  Compulsory licences may be 
granted if a patent has not been worked within three years after it has been granted, or four years after an 
application has been filed, and also for reasons of anti-
competitive practices or dependent patents. 
The following, among others, are not considered 
inventions:  discoveries, methods of surgical, 
therapeutic or diagnostic tr eatment applicable to the 
human body and those relating to animals, and any 
living material and substance pre-existing in nature.   
Industrial designs    
Decree Law No. 6.673/63 (Industrial Designs), 
Decree No. 5.682/65 
Scope:  An industrial design is defined as the 
shapes or aspects incorpor ated or applied in an 
industrial product for ornamental purposes.  
Protection through registration. Five years from the date of 
presentation of the deposit, 
extendable for two consecutive periods of the 
same duration, at the 
request of the owner. The following are not eligible  for the benefits granted 
by the Decree on Industrial Designs, industrial designs 
which:  (a) have been publis hed or publicly exploited 
in the country or abroad, prior to the date of the 
deposit, except for cases envisaged in Article 14 of the 
Decree, and industrial designs  exhibited in exhibitions 
or fairs held in Argentina or abroad, on the condition 
that the respective deposit is made within six months 
from the inauguration of the exhibition or fair;  (b) lack a distinct configura tion and their own innovative 
shape compared to previous industrial designs;  (c) 
those whose elements are imposed by the functions the product has to fulfil;  (d) merely involve a change of 
colour in previously known designs;  (e) are contrary 
to morality and decency. 
Table III.13 (cont'd) 
                                                      
272 WTO documents IP/N/1/ ARG/C/1 - 2, 3 and 4 of 17 November 2000 and IP/N/1/ARG/C/5, 6, 7, 8, 
9, 10, and 11, of 27 November 2000. 
273 WTO documents IP/Q/ARG/1 - IP/Q2/ARG/1 - IP/Q3/ARG/1 - IP/Q4/ARG/1 of 
14 December 2001, IP/Q/ARG /1/Add.1 - IP/Q2/ARG/1/Ad d.1 - IP/Q3/ARG/ 1/Add.1 - IP/Q4/ARG/1/Add.1 of 
22 January 2003 and IP/Q/ARG/1/Add.2 - IP/Q2/ARG/1/Add.2 - IP/Q3/ARG/1/Add.2 - IP/Q4/ARG/1/Add.2 of 7 April 2005. Argentina WT/TPR/S/176 
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Law/scope Duration Comments, limitations and exclusions  
Utility models   
Decree No. 260/96, O.J. of 22/03/1996, 
containing Law No. 24.481 (O.J. 20/09/1995), 
Law No. 24 603 (O.J. 05/01/1996) 
Scope: Any new arrangement or shape 
obtained or introduced in tools, work 
instruments, utensils, devices, equipment or other known objects which improve their use 
or the function for which they are intended.  
Must be new and have industrial application.   Ten years from the date of 
filing the application.  
Non- renewable. Protection under a utility model patent. 
The following may not be the subject of protection 
through an application for a utility model patent:  
changes in the shape, size, proportions or material of 
an object, unless such changes modify the object's 
qualities or functions;  the mere substitution of elements by other elements already known as 
equivalents;  processes;  material excluded from 
protection by a patent.  A utility model may not be granted within the domain of  protection of an existing 
patent. 
Layout designs of integrated circuits    
Law No. 11.723 (O.J. of 30/09/33), or Decree 
Law No. 6.673/63 (Industrial Designs), as the 
case may be. 
Scope:  Original layout designs. 15 years, or lifetime plus 
70 years, depending on the 
type of protection. Protection of industrial de signs through patents or 
through copyright.  As at October 2006, no use had 
been made of this type of protection.   
Trademarks   
Law No. 22.362, O.J. of 2 January 1981.  
Decrees Nos. 558/1981, 621/1995 and 
1.141/2001 
Scope:  Subject to registration, any sign 
capable of distinguishing the products or 
services of a natural or legal person from those 
of others, including names and commercial 
slogans.  Use is not a condition for registration 
of a trademark, but is for its renewal. 
 Ten years from the date of 
granting, renewable 
indefinitely for ten-year periods. 
Use of the trademark is not 
compulsory, but lack of use may give rise to a 
judicial request for expiry if it has not been used 
within five years from the 
date of initiation of the judicial action, except in cases of force majeure . The following may not be registered, inter alia :  
(a) names, words and signs that constitute the habitual 
designation of the product or service;  or (b) those that 
have passed into general us e before registration was 
requested;  (c) the shape of  the products;  (d) the 
natural or intrinsic colour of  the products;  (e) national 
or foreign appellations of origin;  (f) letters, words, 
names, distinctive signs, symbols used by the nation, 
provinces, municipalities, and religious and health organizations, as well as foreign nations and 
international organizations recognized by the 
Argentine Government;  (g) misleading names or trademarks;  (h) advertising phrases that are not 
original;  (i) names, pseudonyms or portraits of a 
person without their consent or that of their inheritors 
up to the fourth degree. 
Geographical indications   
Law No. 25.156, O.J. of 20/09/1999 
(Protection of Competition);  Law No. 22.362, 
O.J. of 2/01/1981;  Law No. 25.163 of 
15/10/1999 (Wines);  Law No. 22.802 (Fair 
Trade Law);  Law No. 18.284 (National Food Code);  Resolution No. C.23/99 of the National 
Vitiviniculture Institute  of 22/12/1999;  Law 
No. 25.380, O.J. of 12 January 2001;  Decree No. 57/04, O.J. of 16 January 2004;  Law 
No. 25.966 (Agricultural and Food Products) 
of 20/12/2004;  SAGPyA Resolution 
No. 202/2006, O.J. of 5/05/2006 
Scope:  Denominations of origin that include 
geographical indications (IG), indications of 
provenance (IP), and appellations of origin (DOCs). Not specified. As long as 
the feature, quality or 
reputation giving rise to it lasts. The IP identifies the place of  extraction, production or 
manufacture.  No quality cond itions are required.  IPs 
apply only to wines. 
The IG identifies a product as originating from the 
territory of the country or from a region or locality of the territory, when a given feature or other 
characteristics of the product are attributable 
fundamentally to its geographical origin.  IGs may not 
be used to identify products of the same type that do 
not originate from the place designated by the indication.  The third cat egory of protection (the 
strongest) refers to appellations of origin. 
New plant varieties   
Law No. 24.376, O.J. of 25/10/1994, 
approving the International Convention for the Protection of New Plant Varieties, Law 
No. 20.247, on Seeds and Cytogenetic Creations, O.J. of 16/04/1973 and Regulatory 
Decree No. 2.183/91, O.J. of 1/11/1991, 
Resolution No. 631/92 of SAGPyA of 
24 July 1991. 
Scope:  New plant varieties.  15 - 20 years, depending 
on the species. Protection through breeder certificates. 
Table III.13 (cont'd) 
   WT/TPR/S/176 Trade Policy Review 
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Law/scope Duration Comments, limitations and exclusions  
Protection of undisclosed information   
Law No. 24.766, O.J. of 20/12/1996. 
Scope:  TRIPS Art.  39.2  Not specified. Information submitted to the local health authority for 
the approval of new chemical entities is protected against any unfair commercial use, and may not be 
disclosed. 
Source: WTO Secretariat. 
268. Law No. 24.870, O.J. of 16 September 1997, extended the period of copyright for authors to 
70 years post-mortem , while Law No. 25.006, O.J. of 15 July 1998 extended the term to 50 years from 
the death of the last collaborator in the case of cinematographic films. 
269. Argentina's patent legislation was amended in  1996 to adapt the legal framework to the 
general provisions established in the TRIPS Agreement.   Patent applications are filed with the INPI, 
and published in the INPI Informati on Bulletin within 18 months of their presentation.  The patent is 
valid for 20 years from the date of the applicati on.  Law No. 24.481, O.J. of 20 September 1995 (on 
Patents) made pharmaceutical produc ts patentable as from 24 October 2000.  Law No. 25.859, O.J. of 
14 January 2004, amended Law No. 24.481 with regard to the appli cation of interim measures among 
other things.  There is no requirement to make use of  a patent.  A patent holder or applicant may grant 
a licence to work the patent in question;  licen ces are not exclusive and may not include conditions 
that have a negative effect on competition.  The la w provides for the granting of compulsory licences 
in circumstances such as lack of use and in the c ase of dependent patents.  As at September 2006, no 
compulsory licence had been applied for.  Compul sory licences can also be granted for reasons of 
anti-competitive practices, health emergency, and lack  of use.  Compulsory licences are granted by 
the INPI. 
270. The Patents Law (Law No. 24.481) specifically a llows parallel imports of patented products 
by including international exhaustion of rights.  On the other hand, parallel imports of products 
protected by copyright are not allowed. 
271. In relation to undisclosed information, Article 1 of Law No. 24.766, O.J. of 
20 December 1996 (the Confidentiality Law) reprodu ces the conditions that Article 39.2 of the TRIPS 
Agreement requires for information to be considered  confidential.  Law No. 24.766, however, allows 
a third party to use an invention before the patent  expires for experimental purposes and to obtain the 
information needed for the approval of a product or  procedure for its subse quent commercial use.  
Article 5 of Law No. 24.766 allows for registration of products similar to products registered or 
authorized for commercial use in Arge ntina or in certain other countries.274 
272. Law No. 22.362, O.J. of 2 January 1981 is the Tr ademarks Law.  Use of a trademark is not 
compulsory, but for protection or renewal it must be re gistered in the trademarks register of the INPI 
National Trademark Office.  Nationa l or foreign denominations of or igin may not be registered as 
trademarks.  The protection granted to the trademark lasts for ten years and is renewable indefinitely 
for equal periods.  Failure to use a trademark for fi ve consecutive years can give rise to judicial action 
to declare the trademark expired through lack of u se.  Foreign trademarks are protected by the same 
guarantees as national ones.  Ownership of the tradem ark is exclusive and allows its owner to take 
civil and criminal action to exclude third parties from using it. 
273. The MEP Secretariat of Agriculture, Livestock, Fishing and Food is the implementing 
authority for Law No. 25.380 on Geographical Indications (IG) as amended.  Law No. 25.163, 
                                                      
274 Austria, Belgium, Canada, Denmark, France, Germ any, Israel, Italy, Japan, Netherlands, Spain, 
Sweden, Switzerland, United Kingdom and United States. Argentina WT/TPR/S/176 
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implemented by the National Vitiviniculture In stitute establishes general regulations for the 
designation and presentation of wines and wine-based  spirits, following the protection guidelines on 
wines and spirits set out in Article 23 of the TR IPS Agreement.  Resolution No. C.23/99 of the 
National Vitiviniculture Institute establishes a basic list of geographical areas and preliminary grape 
production areas that could be susceptible to an IG.  Law No. 25.966 altered the definition of IGs to 
cover only the characteristics and qualities of the product that are attributable to the geographical area 
of production, and also created the National Advi sory Commission for Geographical Indications and 
Denominations of Origin of Agricultural and Fo od Products.  Law No. 25.966 (Table III.13) granted 
national treatment to the IGs of other countries and prohibited the registration as IGs of generic names 
and of trademarks registered befo re 1 January 2000 or before the IG and/or denomination of origin 
was protected in the country of origin. 
274. Federal courts have jurisdic tion over industrial property rights cases.  In the case of 
infringement of copyright and related rights, the comp etent courts are the ordinary civil or commercial 
courts depending on the infringement in question. 
275. The Law on Intellectual Property (Copyright) contains rules on the observance of copyright, 
imposing fines and/or imprisonment in the case of viol ation.  The right-holder may also file a civil 
claim to cessation of the illicit activity and to dama ges.  Ex officio investigation is also allowed. 
276. The Patents Law contains specific provisions on observance, allowing for penal, 
administrative and civil suits to be filed for viola tions of patent rights.  The Trademark Law allows 
claims to be filed for damages and contains penal provisions.  There are also remedies to oppose the 
registration of IGs, with the possibility of imposi ng sanctions.  Special provi sions on border measures 
may be applied on an interim basis in the case of  trademarks, industrial designs, and copyright and 
related rights. 
277. On 31 May 2002, the United States and Argen tina informed the WTO Dispute Settlement 
Body that a mutually agreed solution had been fo und for the complaint filed by the United States in 
May 1999 alleging that in Argentina there was no patent protection for pharmaceutical products, no 
effective regime granting exclusive marketing rights  on such products and no effective protection for 
undisclosed information against unfair commercial use.275 
                                                      
275WTO document IP/D/18/Add.1-IP/D/22/Add.1-WT/DS171/3-WT/DS196/4 of 20 June 2002.