Argentina import tax in 2026: IVA, duty and what no longer applies

Importing into Argentina in 2026 means paying IVA at 21% (10.5% on some goods), plus customs duty of 0% to 35% depending on the NCM code. The PAIS tax was abolished on 23 December 2024, so it is no longer part of any landed cost calculation. Everything above applies to the customs value, which for most shipments is the FOB value plus international freight plus insurance up to the port of entry — not the full invoice value. The single most useful thing you can do is confirm your NCM code before shipping, because the code determines your duty rate and a wrong code is the most common cause of a clearance hold.

TL;DR — the numbers

• IVA: 21% on the customs value, reduced to 10.5% for certain goods. Paid at the border before cargo release.
• Customs duty (arancel): 0% to 35% depending on the NCM code. There is no single rate — the classification decides.
• PAIS tax: abolished 23 December 2024. If a supplier or forwarder quote still includes it, the quote is out of date.
• Customs value: generally FOB + international freight + insurance to the port of entry. Domestic charges in Argentina are excluded.
• DJAI is gone too. The current declaration regime is SEDI, filed by your Argentine importer of record through ARCA.

What you actually pay on an import into Argentina in 2026

Two tax lines apply to essentially every commercial import into Argentina: IVA, which is the national value-added tax, and the customs duty, which is the import tariff. Everything else — port charges, handling, storage, inland freight, brokerage fees — is a service cost paid to a provider, not a tax. The distinction matters because taxes are set by law and appear on the customs declaration, while service charges vary by operator and are negotiable.

Both rates below were last verified on 2026-11-03 against ARCA’s published tariff system. Duty rates change through official resolutions, and Argentina has used targeted tariff reductions in recent years, so any specific code should be checked against the live AIA tariff before you commit to a landed cost.

Tax line	Rate in 2026	Applied to	Notes
IVA (VAT)	21%	Customs value	Reduced rate of 10.5% applies to some goods
Customs duty (arancel)	0%–35%	Customs value	Set per NCM code — verify your classification
PAIS tax	Abolished	—	Eliminated 23 December 2024 — no longer charged
Statistical tax	Abolished	—	Removed alongside the PAIS tax

IVA: the 21% tax that catches importers off guard

IVA is charged at 21% on the customs value. Some goods qualify for a reduced rate of 10.5% — including basic foodstuffs and certain medicines — but the standard rate applies to most industrial products, machinery, electronics and consumer goods. IVA is payable at the point of import, which means the money is due before the container is released for delivery.

The critical point is the base. IVA is not calculated on your FOB invoice price. It is calculated on the customs value, which normally includes the international freight and insurance up to the arrival port. For sea freight that means your ocean freight cost is part of the taxable base. This is why the same goods can carry different IVA depending on the shipping mode — and why air freight, despite the higher freight rate, can sometimes produce a lower IVA-inclusive landed cost than sea freight on lightweight cargo.

Customs duty: why there is no single rate

Argentina’s tariff is set on a classification basis. Goods are classified into NCM codes — the Mercado Común del Sur nomenclature — and each code carries its own rate somewhere between 0% and 35%. Two consequences follow. First, you cannot estimate your duty without knowing the code. Second, a correctly classified product can sometimes fall into a zero-rated band, which is worth pursuing deliberately before you ship.

How to find and confirm your NCM code

1. Start from the product’s technical description, not the commercial name. “cotton T-shirt” is not a classification; “men’s knitted T-shirts of cotton, uncompressed” is.
2. Search ARCA’s AIA tariff database with the most specific description you can manage. The tool is free and public.
3. Check the General Rules of the NCM (Reglas Generales) for parts and materials, and check whether your product is subject to any special regime or exclusion.
4. Confirm the rate against AIA rather than a forwarder’s spreadsheet — rates change and secondary sources lag.
5. Make sure the code on the commercial invoice matches the code on your documentation pack. A mismatch is one of the most common reasons for a clearance query.

If your product is borderline, a pre-consultation with ARCA or your Argentine customs broker before shipping is far cheaper than a demurrage dispute after the container arrives. We can coordinate that consultation through our local broker.

What changed: the PAIS tax and the DJAI era

Two things changed in Argentine import regulation that still trip up buyers using older information. Both matter because they directly affect what you owe and how you file.

The PAIS tax was eliminated on 23 December 2024

The PAIS (Programa de Incentivo a las Exportaciones) import tax rate, which had been reduced from 17.5% to 7.5% before being eliminated altogether, no longer applies. Any landed cost calculation that includes a PAIS line is wrong. The same legislative package removed the related statistical tax. If a forwarder is quoting PAIS in 2026, either the quote is stale or something has gone wrong in the process — ask for it to be recalculated.

DJAI was abolished; SEDI is the current regime

The DJAI (Declaración Jurada de Importación) form is gone. The current regime is SEDI (Sistema Estadístico de Importaciones), filed through ARCA by the importer of record. The historical sequence runs DJAI → SIMI → SIRA → SEDI. If a document you are asked to complete still references DJAI, it came from an outdated template.

One practical note on sourcing: published summaries that cite a specific resolution number for SEDI have in the past been inaccurate — at least one widely circulated reference turned out to be an income tax resolution with an unrelated subject. For the exact resolution number and current procedural detail, confirm directly with ARCA or your customs broker rather than relying on a blog summary, including this one.

How the customs value is calculated

The customs value is the transaction value for identical goods sold for export to Argentina, adjusted for certain elements. For most commercial shipments it is FOB value plus international freight and insurance up to the port of entry in Argentina.

• Included: invoice value, international freight, insurance to the port of entry, packing and any costs necessary to bring the goods to the border.
• Excluded: domestic freight inside Argentina, port handling charges, storage, inland delivery, and your forwarder’s service fee.
• Assistive to the buyer: commissions, royalties and licence fees payable in connection with the goods, where the buyer can demonstrate they relate to the imported goods.

This is where a surprising number of landed cost estimates go wrong. Adding your forwarder’s handling and inland delivery fee to the customs value inflates IVA. Keep the customs value strictly to the border: FOB plus international freight plus insurance. Local charges are added afterwards, but they are not taxed again as IVA.

A worked example

A 40HQ container of ceramic tableware, FOB Shanghai at USD 18,000, shipped by sea to Buenos Aires with ocean freight and insurance of USD 2,400. NCM classification gives an 8% duty rate. No PAIS tax applies.

Line	Calculation	Amount (USD)
FOB value	Invoice	18,000
International freight + insurance	To port of entry	2,400
Customs value	FOB + freight + insurance	20,400
Customs duty (8%)	20,400 × 0.08	1,632
IVA (21%)	(20,400 + 1,632) × 0.21	4,627
Total tax and duty	1,632 + 4,627	6,259
Effective tax on invoice	6,259 ÷ 18,000	34.8%

Two observations. First, the effective tax rate on the invoice is nearly 35% even though the headline duty is 8% — IVA compounds on the duty. Second, a 1% error in the NCM code on this shipment changes the duty by roughly USD 204 and the IVA by a further USD 43, before any clearance delay is priced in.

How to reduce a legitimate landed cost

1. Get the classification right. Not to reduce duty artificially, but because a wrong code risks penalty interest and clearance delay, which cost far more than the duty saved.
2. Check for reduced rates and exclusions. Argentina has used targeted tariff reductions for specific product categories. If your product falls in one, the AIA lookup will show it.
3. Keep the customs value accurate and minimal. Only costs genuinely required to bring goods to the border belong in the base. Do not pad it, and do not strip out legitimate freight.
4. Check the payment mechanism before shipping. MULC is available and the old 70/30 payment ratio requirement is no longer in force, but bank AML and KYC documentation requirements still apply. See our guide to paying Chinese suppliers from Argentina for the practical detail.
5. Plan for clearance time as a cost. Every day a container sits at the port awaiting clearance is a day of port charges. Complete documents before departure.

Common misconceptions about Argentine import taxes

“There’s a single import tax rate for everything”

No. Duty is set per NCM code across a 0–35% range. Any estimate that applies one rate to your whole container is wrong unless the container holds a single product under one code.

“The tax is charged on the invoice price”

Only partly. The customs value includes international freight and insurance to the port of entry, so it is normally higher than FOB. But domestic charges inside Argentina are excluded — including your forwarder’s inland delivery fee, which is a common source of overestimation.

“DDP means no duty to pay”

DDP means duty is included in the quoted price, not that duty disappears. It is prepaid on your behalf and then reconciled. The legal importer of record is typically still your Argentine buyer or their local agent. Our DDP service page explains exactly what is covered and what is not.

Frequently Asked Questions

What is the import tax rate for goods from China into Argentina in 2026?

IVA at 21% (10.5% on some goods) plus customs duty of 0% to 35% depending on the NCM code. Both apply to the customs value, which is generally FOB plus international freight and insurance to the port of entry. The PAIS tax was abolished on 23 December 2024 and is not charged.

Is the PAIS tax still charged on imports into Argentina?

No. The PAIS import tax was eliminated on 23 December 2024, and the related statistical tax was removed at the same time. Any quote dated after that which still shows a PAIS line is out of date and should be recalculated.

How do I find the customs duty for my product?

Look up your product in ARCA’s AIA tariff database using a specific technical description, find the matching NCM code, and read the rate against that code. Confirm it against AIA rather than a secondary source, and make sure the code matches what is stated on your commercial invoice.

What is the difference between DJAI and SEDI?

DJAI was the previous import declaration form and it has been abolished. The current regime is SEDI, filed through ARCA by the Argentine importer of record. If you have been given a DJAI form or a document template referencing it, it is out of date.

Can I calculate my own landed cost before shipping?

Yes, approximately: customs value = FOB + international freight + insurance; duty = customs value × your NCM rate; IVA = (customs value + duty) × 21%. Port charges, handling and inland delivery are added afterwards and are not part of the IVA base. For a firm number, request a quote with your product description and NCM code.

Next Steps

Send us your product description, quantity and origin port, and we will come back with a landed cost estimate including duty and IVA, plus the NCM codes we would propose. Our Argentina import cost guide covers the calculation in detail.

References and Source Notes

All regulatory and transit figures on this page were last verified on 2026-11-03. Regulatory facts change — always confirm duty rates and customs requirements against ARCA’s live tariff (AIA) before quoting a landed cost to a customer.

• ARCA AIA — live tariff, NCM classification and tax rates
• ARCA — Agencia de Recaudación y Control Aduanero
• Boletín Oficial de la República Argentina — official gazette for tax resolutions
• BCRA — Banco Central de la República Argentina (payment and FX rules)