Argentina is in a period of substantial trade deregulation. The SIRA and SEDI import-licensing regimes have been eliminated, foreign exchange access for importers has been liberalized, and selected electronics tariffs are being reduced. Core compliance requirements remain non-negotiable: every import requires a customs declaration filed by an Argentine entity with an active CUIT (Clave Única de Identificación Tributaria), enrolment in the Registry of Importers and Exporters maintained by the Dirección General de Aduanas (DGA), and ENACOM homologation for telecom and wireless equipment. Foreign companies without an Argentine entity and active importer registration cannot file customs declarations directly.
IOR Service operates as your registered Importer of Record (IOR) and Exporter of Record (EOR) in Argentina. We hold the local CUIT and DGA registration, manage ENACOM and sector-regulator workflows, file declarations through licensed customs brokers, and pay duties and IVA as the legal party of record.
Argentine customs and conformity rules sit alongside a complex tax stack and an evolving regulatory environment. Even with the 2025 deregulation, foreign companies shipping into Argentina without an in-country compliance partner face customs detention, valuation disputes, or post-clearance audit exposure.
Local entity requirement: Only an Argentine-registered entity with an active CUIT and current enrolment in the DGA Registry of Importers and Exporters may serve as the importer of record. Foreign companies cannot self-clear.
NCM classification scrutiny: All imports are classified under the Nomenclatura Común del Mercosur (NCM), an eight-digit extension of the Harmonized System. Misclassification triggers reassessment, valuation disputes, and customs inspection.
ENACOM approvals for telecom and wireless: The Ente Nacional de Comunicaciones administers homologation for telecom, radio-frequency, and wireless equipment. Routers, RF devices, telecom infrastructure, and certain network gear require ENACOM certification before lawful import and use.
High and layered tax stack: Beyond import duty and IVA, importers face a Statistics Fee, anticipated IVA, income tax advance, and gross income tax advance, applied cumulatively on CIF value. Total tax exposure can substantially exceed the headline duty rate.
Customs valuation enforcement: ARCA scrutinizes declared values, particularly for inter-company transfers and high-value tech. Reference prices may apply to selected categories; valuation queries delay release.
Policy fluidity: Argentina's trade and tax framework has changed materially across recent administrations. Pre-shipment compliance verification protects against last-minute requirement shifts.
As your registered IOR in Argentina, IOR Service manages the full compliance stack from pre-shipment review through delivery, under a single engagement.
Pre-shipment compliance review: NCM classification, restricted-item check, ENACOM scope confirmation, technical datasheet readiness, and valuation methodology review before goods leave origin
Documentation and declarations: Spanish commercial invoice review, certificate of origin verification (Mercosur preference where applicable), packing list alignment, ENACOM documentation compilation, and customs declaration filing through licensed brokers.
Duties and IVA handling: We pay applicable import duty (NCM-based, 0–35% range under the Mercosur Common External Tariff), 21% IVA, Statistics Fee, and applicable advance-tax components from our account as the registered importer. Costs are billed transparently to the client
Customs coordination and release: ARCA and DGA interface, query response, inspection coordination, and post-clearance audit management.
Recordkeeping and shipment updates: Customs declarations, ENACOM certificates, and supporting documentation retained per ARCA recordkeeping requirements. Status updates per shipment milestone.
Optional warehousing and staging: Bonded warehousing or pre-delivery consolidation where project deployment schedules require it.
For re-exports, multi-destination projects, and equipment returns leaving Argentina, IOR Service operates as your registered Exporter of Record under a single engagement.
Pre-export compliance review: NCM classification, restricted-item screening for dual-use and controlled items, destination market assessment, and export license pathway determination before goods leave Argentine territory.
Export documentation: Commercial invoice review, certificate of origin preparation (Mercosur where applicable), packing list alignment, export license coordination where required, and export declaration filing with ARCA and DGA
Tax handling: IVA zero-rating documentation under Argentine export rules, export duty assessment where applicable, and customs fee settlement from our account as the registered exporter. Costs billed transparently.
Carrier and broker coordination: Interface with carrier, customs broker, and DGA for departure clearance. Query response and post-departure documentation.
Recordkeeping and shipment updates: Export declarations, license records, and shipping documents retained per ARCA retention requirements. Status updates per shipment milestone.
Re-export and multi-destination support: Project-flow coordination across multiple destinations, returned-equipment handling, and bonded consolidation for outbound staging.
The Agencia de Recaudación y Control Aduanero (ARCA), which replaced AFIP in 2024, administers tax and customs in Argentina. The Dirección General de Aduanas (DGA) is the customs authority within ARCA. Importers and exporters must be enrolled in the DGA Registry of Importers and Exporters under an active CUIT before any customs declaration can be filed.
The Nomenclatura Común del Mercosur is the eight-digit classification system applied across Mercosur member states. NCM codes determine applicable duty rates under the Common External Tariff, IVA category, and any reference prices, anti-dumping measures, or non-tariff regulations. Classification accuracy is a core compliance discipline.
The Ente Nacional de Comunicaciones administers technical homologation for telecom and radio-frequency equipment. Wireless devices, routers, telecom infrastructure, RF modules, and certain network equipment require ENACOM certification before lawful import, sale, and use in Argentina. ENACOM scope verification is part of pre-shipment review.
Argentina applies a layered tax structure: import duty (NCM-based), 21% IVA standard rate (10.5% reduced for selected categories), Statistics Fee on most imports, anticipated IVA, income tax advance, and gross income tax advance on commercial imports. Total landed tax burden depends on classification, importer status, and destination province.
Specific product categories trigger additional approvals: ANMAT for medical, food, and cosmetics; SENASA for agricultural and biological goods; INTI and Secretariat of Industry for selected technical compliance. Scope confirmation is part of pre-shipment review.
Commercial invoice in Spanish (with NCM codes and clear product descriptions)
Packing list
Bill of lading or airway bill
Certificate of origin (Mercosur preference where applicable, legalized where required)
Technical datasheets and product specifications
ENACOM homologation certificate (for telecom and wireless equipment)
Sector-specific permits (ANMAT, SENASA, etc.)
Insurance certificate (where applicable)
Classify equipment under the eight-digit NCM, identify regulated categories, confirm ENACOM and sector-regulator scope.
ENACOM, ANMAT, SENASA, or other sector-regulator requirements per item.
Spanish invoice review, ENACOM documentation coordination, declaration preparation through licensed broker.
Submission to DGA, query response, inspection coordination, release.
Paid by IOR Service as the registered importer, then billed transparently.
Delivery to consignee, documentation retained for ARCA audit.
Incorrect NCM classification: Duty miscalculation, IVA category error, valuation reassessment, and inspection exposure. Argentina's eight-digit NCM is more granular than six-digit HS, and classification errors are a leading delay driver.
Missing ENACOM homologation: Telecom, wireless, and RF equipment held at customs pending certification. ENACOM clearance cannot be expedited at port; it must be in place before shipment.
Documentation mismatch: Inconsistencies between commercial invoice, certificate of origin, packing list, and technical specifications generate ARCA queries and delay release.
Valuation disputes: Declared CIF values below reference prices or below comparable transactions trigger reassessment. Inter-company transfers face particular scrutiny.
Used or refurbished equipment: Selected categories face restrictions or additional certification requirements. Scope confirmation is essential before shipment.
Stale assumptions about Argentine rules: Material regulatory changes have occurred in 2024 and 2025. Compliance frameworks built on pre-2024 references (SIRA, SEDI, prior FX controls) are no longer accurate.
Tell us the origin, destination province, equipment scope (including any wireless or RF capabilities), and project timeline. Our compliance team returns an NCM, ENACOM, and tax-stack assessment, customs documentation framework, and quote, typically within one business day.
Available on request
Shared after initial assessment.25+ Years of International Trade & Compliance Leadership
Backed by decades of experience in global trade, IOR Service delivers the compliance frameworks, regulatory oversight, and market-entry expertise required for successful international operations. From highly regulated industries to complex cross-border projects, we help organizations move forward with certainty.Not directly. Only an Argentine entity with an active CUIT and current enrolment in the DGA Registry of Importers and Exporters can be named on the customs declaration. Foreign companies without an Argentine subsidiary must work through a registered local IOR. IOR Service holds the CUIT and DGA registration on your behalf, so you ship through us without establishing an Argentine entity.
The Clave Única de Identificación Tributaria is the eleven-digit tax identifier issued by ARCA for any party operating commercially in Argentina, including importers and exporters. Without an active CUIT linked to DGA importer registration, no customs declaration can be filed. CUIT requirements remained in force through the 2024–2025 deregulation.
The Ente Nacional de Comunicaciones is Argentina's telecom regulator. ENACOM homologation is required for telecom, wireless, radio-frequency, and certain network equipment before lawful import and use. Common categories include WiFi routers, Bluetooth devices, RF modules, mobile devices, and telecom infrastructure. IOR Service confirms ENACOM scope during pre-shipment review.
At minimum: commercial invoice in Spanish, packing list, bill of lading or airway bill, certificate of origin, technical datasheets, ENACOM certificates for regulated telecom equipment, and any sector-specific permits. ARCA reviews all documents at clearance; mismatches between invoice, certificate of origin, and technical specifications trigger queries.
Timelines depend on the NCM category, the completeness of ENACOM and sector documentation, the valuation review outcome, and the DGA workload. Clean shipments with complete documentation and accurate classification typically clear within a few business days; regulated products requiring ENACOM or sector approvals take longer. Pre-shipment compliance review eliminates most delay drivers.
The total landed cost stacks several components: NCM-based import duty (0–35%), 21% IVA, Statistics Fee, anticipated IVA, income tax advance, and gross income tax advance. The cumulative effective rate depends on the classification, the importer profile, and the destination province. We provide a full landed-cost estimate as part of the pre-shipment quote.
Yes. IOR Service operates as registered Exporter of Record for outbound shipments, managing NCM classification, export documentation, IVA zero-rating, and DGA filings under the same engagement structure as inbound IOR.
Yes. Under DDP (Delivered Duty Paid) terms, IOR Service acts as the named importer, pays all duties, 21% IVA, and applicable advance-tax components, manages ENACOM and sector compliance, and delivers cleared goods to the consignee. Your company appears nowhere in the Argentine customs record. IOR Service is the legal party of record.
