CUSTOMS DUTIES: AFGHANISTAN TO ARGENTINA

Overview of Customs Duties from Afghanistan to Argentina

Exporting goods from Afghanistan to Argentina involves navigating a complex customs framework governed by Argentine import regulations and international trade agreements. Argentina, as a World Trade Organization (WTO) member, maintains a structured tariff system based on the Harmonized Schedule (HS) and the Mercosur Common Nomenclature (NCM). Exporters must understand that Argentina imposes duties and taxes on virtually all imports, with no de minimis threshold for courier shipments, meaning duty and tax fees apply to all courier imports regardless of value unless goods qualify for preferential treatment under trade agreements.

The landed cost for shipments to Argentina includes the product price, shipping costs, import duties, value-added tax (VAT), and various fees. Ad-valorem duties are assessed on the CIF (cost, insurance, and freight) value of merchandise at the Argentine port or airport of entry, while specific duties apply to certain products based on quantity or weight measurements.

General Duty Rates

Product Category	Duty Rate Range	VAT Rate	Notes
General Merchandise	0-35%	21%	Applied to CIF value; specific rates vary by HS code
Living Bovine Animals & Capital Goods	Varies by HS code	10.5%	Reduced VAT rate applies to certain capital goods
Newspapers & Magazines	Varies by HS code	2.5%	Reduced VAT rate for specific publications
Food & Beverage Products	Varies by HS code	21%	Leading product category; rates depend on specific item classification
Clothing & Textiles	Varies by HS code	21%	Leading product category; rates depend on specific item classification
Home & Garden Supplies	Varies by HS code	21%	Leading product category; rates depend on specific item classification

Important Note: For precise duty rates applicable to your specific products, contact the U.S. Commerce Department at Office.BuenosAires@trade.gov with your product's HS code, or consult the Customs Info Database tariff look-up tool. Some products are subject to specific duties expressed in monetary terms per unit rather than percentages.

Required Documentation

• Bill of lading or air waybill for shipment tracking and proof of shipment
• Commercial invoice (three copies required, must be in Spanish)
• Código Único de Identificación Tributaria (CUIT) number of the recipient—this is the Unique Code for Taxpaying Identification required by Argentine customs
• Certificate of origin (if claiming preferential treatment under trade agreements; must be stamped by the U.S. Chamber of Commerce or authenticated by an Argentine embassy or consulate)
• Packing list detailing contents, quantities, and weights
• Import license (required for formal entry shipments; can be obtained through a customs broker)

Important Regulations

• De Minimis Threshold: Argentina has no de minimis value for courier shipments. All imports are subject to duty and tax, regardless of value, unless they qualify for preferential treatment under applicable trade agreements.
• Valuation Method: Duties and taxes are calculated on the CIF (cost, insurance, and freight) value of goods, not the FOB (freight on board) value.
• Import License Requirement: Formal entry shipments require an import license, which can be time-consuming and costly to obtain. Recipients should use carriers offering brokerage services (available for shipments up to $3,000 USD) or hire a customs broker.
• Certificate of Origin Authentication: Certificates of origin from the U.S. must be officially stamped by the U.S. Chamber of Commerce or authenticated by an Argentine embassy or consulate—a potentially difficult process requiring advance planning.
• Language Requirements: All commercial invoices must be submitted in Spanish.
• Customs Authority: The Ministry of Foreign Affairs, International Trade, and Worship oversees customs regulations and tariff administration.

Trade Agreements

Argentina is a member of the World Trade Organization (WTO) and participates in at least 20 trade agreements offering zero or highly discounted duty rates for goods manufactured in participating countries. These include regional trade agreements and preferential trade arrangements.

Most-Favored-Nation (MFN) Clause: As a WTO member, Argentina must comply with the MFN clause, which requires providing any concessions, privileges, or immunities granted to one WTO nation to all other WTO member countries. This means if Argentina reduces duties for one country, all WTO members receive the same reduction.

Exporters from Afghanistan should investigate whether their products qualify for preferential treatment under existing trade agreements, as this can significantly reduce landed costs. Proper documentation and authentication of certificates of origin are essential to claim these benefits.