1. Import tariffs

Generally speaking, Argentina’s import tariffs are levied based on the CIF price of the goods indicated on the commercial invoice, but sometimes tariff valuations are also determined based on the relevant regulations of the World Trade Organization. 5 ways to conduct valuation. Argentinian customs imposes value-added tax on most imported goods, with the rate generally being 16%. Tax reductions for agricultural products, mineral products, pharmaceuticals and other primary essential products, cultural and educational materials and certain chemicals. The tax rate on some luxury consumer goods is higher than 16%. In addition, Argentina Customs also imposes a statistical tax equivalent to 3% of the CIF price on imported goods. Goods exempt from statistical tax include: books, magazines, weapons, stamps, and emergency goods. If the goods do not provide relevant shipping documents to Argentine Customs to go through customs entry procedures within 15 days after the goods arrive at the port, a fine of 2% of the CIF value of the goods will be imposed. If the quantity and amount of goods declared to the customs are inconsistent with the actual quantity, a fine of 2-10 times will be imposed based on the difference between the declared quantity and the actual quantity of the CIF value of the goods.

2. Import documents

1. Commercial invoice: The original commercial invoice in Spanish or English and 2 copies. The commercial invoice must include the following content: place and date of execution, mode of shipment, place of origin, export region, entry point in Argentina, departure date and flag flown by the merchant ship, unit price of the commodity, specification name, packaging number and identification code, weight and net weight. All amounts must be clearly stated as FOB, CIF, FOB or C&F. All costs (including shipping charges, freight, insurance, etc.) must be clearly marked item by item, and the total cost must be listed.

⒉Certificate of Origin Whenever the importer requires a certificate of origin, or a letter of credit indicates the certificate of origin, the original and 3 copies must be verified by a recognized chamber of commerce. In addition, the chamber may request a second copy for its own documents.

⒊Bill of Lading Argentine Customs has no special requirements for the format of the bill of lading. The bill of lading should indicate "freight paid" or "freight paid upon arrival" and indicate the amount. The bill of lading must be written in handwriting. The bill of lading for air cargo is an air waybill. The bill of lading should indicate the name of the consignor, the name and address of the consignee, the port of destination, the type of goods, a list of freight and other charges, the number of each bill of lading and the date and signature of the shipper's formal notification of receipt of the shipped goods. .

⒋Packing list The importer must provide the Argentine Customs with a packing list in English or Spanish, listing each package of goods and other required documents for customs to conduct inventory. If the goods shipped are the same commodity, a separate specification must be attached.

⒌Health Certificate The import of most agricultural and animal husbandry products must provide a health certificate approved by the Argentine Consulate.

3. Ports and Warehousing

⒈Ports Argentina has more than 100 ports, the most important of which are: Buenos Aires, Rosario, Blanca , Kerken. There are 10 international airports: Jorge Newbery, Córdoba, Corrientes, El Plumerillo, Ezeiza, Jujuy, Resistencia, Rio Gallegos, Salta and San Carlos de Bariloche.

⒉ Warehousing Customs allows goods to be stored in designated warehouses for one year, and the extension period can be up to 2 years. If the goods are not picked up within this period, they will be sold by customs to pay all fees and fines. Machines, equipment, instruments, molds and samples used to implement special contracts can be temporarily imported after approval by the Argentine Ministry of Economy. The authorization and approval period is 6 months.

IV. Import Control

Argentina has the following regulations on the agreement between the cargo owner and the agent and its termination: the agent of the foreign cargo owner must register with the relevant department of the Argentine Foreign Investment Administration . A copy of the agency contract must be attached to the application. The agency agreement shall not use foreign legal provisions. If a contract is signed abroad in order to circumvent the Argentine Constitution, the Argentinian court will not enforce the contract. In accordance with Afghan civil law and commercial regulations, cargo owners may terminate their agency agreements on their own initiative. However, if damage occurs as a result of wrongful suspension, the party suspending the agreement is legally responsible for it. All agreements, whether with or without an express term, require notice before any suspension occurs.

5. Free Trade Zone

1. Tierra del Fuego Free Trade Zone All goods imported in this zone and used for local consumption enjoy preferential tariffs. Preferential tariffs are also applied to goods imported to the Antarctic region and some small islands (including the South Sandwich Islands and the South Shetland Islands) requested by Argentina. Goods shipped from third countries to neighboring countries of Argentina and transiting through Argentine territory are exempt from customs duties.

⒉ La Plata Free Zone This zone is located in the north of La Plata City, 50 kilometers south of Buenos Aires. There are ports, airports, highways, and railways nearby, and the infrastructure is relatively complete. . The main preferential policies include: foreign goods entering and exiting the free zone do not need to pay import and export duties and statistical taxes; goods can be disassembled, sorted, classified and repackaged in the zone for transportation and storage; commerce, service and industry can be carried out in the free zone Activities; Goods can be stored in customs-designated warehouses for 5 years. During this period, they can be sold, transferred or shipped to third countries; capital goods that are not produced in other areas of Argentina can be manufactured, and products can enter other areas of Argentina, etc.