We Export AR Foreign Trade Directory

Export Promotion Regimes

A summary of export promotion regimes historically available in Argentina.

⚠ This content describes regimes as documented in legislation from 1991–2003 (e.g. several norms explicitly expired December 31, 2003). Rates, requirements and even the existence of these regimes may have changed since. This page is historical/reference material, not current legal guidance — verify current validity with AFIP, the Secretaría de Industria y Comercio, or a customs broker before making business decisions.

Turnkey Plant Export Regime

Specific rebate for exports of complete industrial plants or engineering works, covering both goods and services, to favor exports of Argentine-origin content. Requires at least 60% national component of contract FOB value.

Export Rebates (Reintegros)

Total or partial refund of domestic taxes paid across the production and marketing stages of new, unused goods manufactured in Argentina for export. Rates historically ranged 0%–6% of FOB value.

Drawback Regime

Refund of import duties, statistical fees and VAT paid on imported inputs later used to manufacture an exported product (or its packaging).

Import of Goods for 'Large Investment Projects'

Temporary exemption from import duties for goods that are part of complete, autonomous production lines integrated into qualifying investment projects.

Import of 'Used Production Lines'

Temporary exemption from import duties and destination-verification fees for used machinery forming complete, autonomous production lines, aimed at boosting competitiveness and jobs.

VAT Financing

The State covers financing interest on bank loans requested to recover VAT paid on new capital goods purchases/imports, to strengthen the country's export profile.

Temporary Admission

Temporary import of inputs/materials — without tariffs — that will be incorporated into a product to be exported, including standard packaging exported along with the goods.

Fuente: normativa histórica citada en wexportar.com.ar (Ley 23.101, Decretos 690/02, 1439/96, 1011/91 y resoluciones asociadas).