Argentina Customs Code (Law 22,415)

HEADLINE: Argentina faced rampant customs duty evasion due to lack of electronic import tracking.

Key Obligations

["Despacho de Importaci\u00f3n mandatory via MARIA system", "SIMI import license for restricted goods", "Payment of import duties and VAT"]

Penalty Ranges

Fines up to 5 times duty value; imprisonment up to 8 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Administración Federal de Ingresos Públicos (AFIP) — Customs