The three taxes you actually pay
An Argentine import is taxed on a declared customs value, not on what you paid the supplier if the two differ. Duty depends entirely on the NCM classification and runs from zero to thirty-five percent. On top of duty comes IVA at 21%, then a 3% statistical tax. The PAIS tax that used to apply to imports was abolished in December 2024, so any quote still including it is out of date.
- Customs duty — 0-35% depending on NCM classification
- IVA — 21% on the taxable base
- Statistical tax — 3%
- PAIS tax — abolished December 2024, no longer applies