International Trade Comparative Guide

• Law Firm: MJE COMERCIO EXTERIOR
• Subject Matter: International Law, International Trade & Investment, Export Controls & Trade & Investment Sanctions
• Author: Ms Andrea Zavatto and Maria José Etulain
• Published date: 12 January 2023

1 Trade agreements

1.1 Which bilateral, regional and multilateral trade agreements have effect in your jurisdiction?

Argentina has entered into numerous trade agreements throughout its history. Today, Argentina is a member of:

• the World Trade Organization;
• the Latin American Integration Association (ALADI); and
• the Southern Common Market (MERCOSUR).

It also has bilateral agreements with the main foreign trade players (eg, China, India, Mexico and the European Union), either independently or as a result of its MERCOSUR membership.

1.2 Which authorities are responsible for the negotiation of trade agreements? What does this process typically involve and how long does it take?

Argentina has a representative, republican and federal form of government. As a republic, there is a division of powers between the executive branch, the legislative branch and the judiciary. The national executive branch negotiates trade agreements, which must subsequently be approved by the legislative branch (the National Congress).

Depending on the extent and importance of the agreement, the approval process can be expedited. There is not a specified timeframe within which a trade agreement must be approved.

1.3 Do interim provisions apply while new trade agreements are under negotiation?

Not generally. In order to apply tariff preferences that arise from a new agreement, negotiations must be concluded, and the National Congress must enact a law endorsing them. However, some framework agreements may include provisions giving the executive branch the capacity to accelerate the concession of certain tariff preferences.

The situation is similar when it comes to regime of origin rules or regulations on cross-border trade. The recommendation is to conduct a specific analysis of the goods and the country of origin involved in the interests of the client.

2 Customs and imports

2.1 What laws and regulations govern customs in your jurisdiction?

The Constitution of Argentina repeatedly refers to the importance of foreign trade for the country, assigning to the legislative branch (the National Congress) the competence to establish customs laws and impose taxes on foreign trade.

Following this criterion, several laws issued by Congress provide the basis on which the executive branch will subsequently administer foreign trade regulations.

All regulations can be found in a database maintained by the Ministry of Justice and Human Rights through the Legislative and Documentary Information System (www.infoleg.gob.ar); both the original and updated texts are presented.

The main regulations applicable to customs and foreign trade include:

• Law 22354 on the Approval of the Latin American Integration Association Agreement (ALADI);
• the Customs Code (Law 22415);
• Law 23981 on the Approval of the Southern Common Market Agreement (MERCOSUR);
• Law 24425 on the Accession of Argentina to the World Trade Organization (WTO);
• the Customs Code Regulations (Decree 1001/1982);
• Decree 1393/2008 on Anti-dumping Procedures;
• Decree 1330/2004 on the Temporary Import Regime for Industrial Treatment; and
• General Resolution 743/1999 of the Federal Administration of Public Income, on requirements and procedures related to the registration and processing of import clearance.

2.2 Which authority is responsible for enforcing the customs regulations? What powers does it have?

The General Directorate of Customs regulates the customs clearance of goods that are imported to and exported from Argentina. It is competent to:

• control imports and exports;
• stop clearance operations; and
• sanction foreign trade operators that do not comply with the regulations.

2.3 What is the authority's general approach to enforcing the customs regulations? How vigorously are the rules enforced?

The customs authorities have an expanded electronic system that simplifies the clearance of imports and exports (the Malvinas System). In relation to customs affidavits, under a legal principle called 'statement in confidence', the importer can submit electronically a declaration of the merchandise and its value; the system will then determine the necessary licences and due taxes, without any input from the authorities. Customs then has five years to review the importer's declaration, should it choose to do so. During port operations, Customs can conduct a random check of physical goods and documents relating to the submitted affidavit.

2.4 What customs import tariffs and duties apply in your jurisdiction? How are they levied?

Depending on the Southern Common Market's Harmonised System classification for different types of goods, customs duties may vary from 0% to 35%. Importers may also need to pay some internal taxes (eg, value added tax or advanced income tax) before Customs...