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December 30, 2019

STATISTICAL RATE

In the Official Gazette of Saturday, December 28, 2019, the National Executive Power published Decree No. 99/2019, which regulates Law 27,541, by means of which it established that, from January 1 to December 31, 2020 , the amount of the statistical tax applicable to final import destinations for consumption will be 3% and may not exceed certain maximum amounts, among other issues.

Table of maximum amounts

 

TAXABLE BASE MAXIMUM AMOUNT TO BE PERCEIVED IN CONCEPT OF STATISTICAL RATE
Less than U$D 10,000, inclusive U$D 180
Between U$D 10,000 and U$D 100,000 inclusive U$D 3,000
Between U$D 100,000 and U$D 1,000,000 inclusive U$D 30,000
Greater than U$D 1,000,000 U$D 150,000

Exceptions

However, exceptions to the payment of the statistical fee are maintained for all operations that, by virtue of special regulations, are reached by said benefit, including those contemplated in article 2 of Decree No. 389 of March 22 of 1995 and its amendments and articles 26 and 27 of Decree No. 690 of April 26, 2002 and its amendments.

Analyzing the preceding paragraph, it is understood that the payment of the Statistical Rate is exempt from:

  • The merchandise that is exported in suspensive or definitive form for consumption to any destination,
  • Goods originating in the States Party to the Southern Common Market (MERCOSUR),
  • Imported goods destined for animal or plant reproduction included in Chapters 1, 3, 6, 7, 10 and 12 of the MERCOSUR Common Nomenclature subject to a Common External Tariff (CET) of ZERO PERCENT (0%),
  • Imported goods included in Chapter 27 of the MERCOSUR Common Nomenclature subject to a Common External Tariff (CET) of ZERO PERCENT (0%),
  • The merchandise subject to the zero percent aliquot (0%) of import involved both in the General Tax Rule of the aeronautical sector and in the Tax Note of Chapter 48 of the Common Nomenclature of MERCOSUR (NCM), mentioned in Decree No. 2275 / 1994,
  • Imported goods included in headings 49.01 and 49.02 of the MERCOSUR Common Nomenclature.
  • The new imported merchandise without use, included in the tariff positions belonging to the Universities of Capital Goods and Computer and Telecommunications,
  • Merchandise imported under the Temporary Import Regime provided for in Decree No. 1001/1982,
  • The goods destined to receive an industrial improvement that are imported under the Temporary Import Regime provided for in Decree No. 1330/2004.
  • The merchandise, whatever its origin, included in the tariff positions pertaining to the Capital Goods and Computer and Telecommunications universes that are used and at the same time are subject to the aliquot of ZERO PERCENT (0%) of import involved both in the General Tax Rule of the Aeronautical Sector as in the Tax Note of Chapter 48 of the MERCOSUR Common Nomenclature,
  • Goods originating in the Republic of Chile (AAP.CE N ° 35),
  • Merchandise originating in the Republic of Bolivia (AAP.CE. N ° 36).

Aliquot at (0%)

On the other hand, the validity of paragraphs a) and b) of article 1 of the Decree is extended until December 31, 2020. PEN Nº 361/19, by means of which an aliquot of the Statistical Rate of zero percent (0%) is set for imports of:

  • Capital goods to be used within the framework of investments in hydrocarbon production developments from unconventional reservoirs, included in the tariff positions of the Common Nomenclature of MERCOSUR (NCM) that for these purposes individually identify, jointly, the Ministry of Production and work and the Secretariat of Energy Government of the Ministry of Finance.
  • Goods under the Import Regime of Used Production Lines, within the framework of Decree No. 1174/2016.
  • Goods under the Import Regime of Used Goods for the Hydrocarbon Industry, within the framework of PEN Decree No. 629/2017.
  • Used goods imported within the framework of Resolution 909/94 of the Ministry of Economy and Public Works and Services.
  • Assets covered by the Import Regime of Assets that are part of Large Investment Projects, within the framework of Resolution 256/2000 of the Ministry of Economy

Economic Complementation Agreement

The legislation under review exempts the importation of merchandise originating from the States Parties to MERCOSUR, as well as those destinations registered under the Preferential Agreements signed by the Argentine Republic that specifically contemplate an exemption, such as:

  • Economic Complementation Agreement 58 (Art. 6 AAP.CE. 58) between the States Parties to MERCOSUR and the Republic of Peru.
  • Economic Complementation Agreement 59 (Art. 51 of AAP.CE. 59) between States Parties to MERCOSUR and Member Countries of the Andean Community (Republic of Colombia, Republic of Ecuador and the Bolivarian Republic of Venezuela).
  • ACE 72 Economic Complementation Agreement (Art. 48 AAP.CE. 72) between the States Parties to MERCOSUR and the Republic of Colombia.