AFIP in English

[ portugués ] [ español ]


Important Information for Visitors

Imports and Exports General Luggage Regime



All you need to know if you travel with luggage to or from the Argentine Republic. - Former ANA Resolution (Customs National Bureau) G.R. 3751
Glossary
Incoming Luggage
Outgoing Luggage
Exemptions
Pets Transportation
Luggage Control Regulations (red and green mode)
Entry / Exit Of Negotiable Monetary Instruments (General Resolution No. 1172/011176/01 AFIP and Rule 1606/01)
Vat Refund For Nonresident Aliens (Tax Free Shopping) Rule 1099/98; General Resolution No (AFIP) 380/81 and General Resolution No (AFIP) 381/99 and amendments.
Estimation of the amount to be refunded according to de purchase invoice amount
Vehicle Regime General Resolution No 1419/03
Cell Phones
   




Glossary


Accompanied articles
: Goods that are considered as luggage and that travel in the same transportation means as the visitor. The declaration must be made in writing through the forms OM-2087/G1 (Route by air or sea), and OM-2087/G2 (Route waterway or by land)

Customs Declaration: All visitors arriving in customs territory, even visitors coming from a Party Country, shall, without exceptions, complete a Customs Declaration, completing all fields under the forms OM-2087/G1 (Route by air or sea), OM-2087/G2 (Route waterway or by land)

Exemptions: amounts free of duty for non-restricted articles entry.

Exemptions and privileges
: The Argentine legislation establishes some duty exemptions for certain articles and amounts of money that entry or exit the country as luggage.

Luggage: It refers to all new or used personal effects that a visitor, considering his/her trip’s circumstances, could reasonably carry for personal use or consumption or as gifts for other people as long as the customer officer is not forced to assume that they are imported or exported for commercial or industrial use due to the number, quality, variety and value of such belongings.

Party Country: It includes Argentina, Uruguay, Paraguay, Brazil and Venezuela. The latter shall gradually include the tax regulations for its final enforcement to all the systems.

Personal effects: It includes clothing, toiletries, gifts and any other articles that the visitor could reasonably carry for his/her personal use.


Prohibited articles:
Goods others than luggage.
Any kind of goods for commercial or industrial use.
Firearms, unless authorized by the Registro Nacional de Armas (RENAR) (National Firearms Bureau).
Explosives, inflammable articles and narcotics.
Prohibited articles for non-economic reasons ( public health, safety, etc.).
   
If you are planning to enter the country with a firearm, check the National Firearms Bureau (RENAR) web site for further information.


Purchase Price
: In order to determine the value of goods accompanying you other than your personal effects, the purchase price evidenced by the pertinent invoices shall be taken into account. If the invoice does not exist or if it is considered to be inaccurate, the value established by the customs authority shall prevail. Therefore, do not forget to keep and submit the invoices of the purchased goods when entering the country.

Third countries
: all countries or territories not considered to be Party Countries; that is to say, the rest of the countries.

Traveler Status:
Argentinean citizens or lawful permanent residents arriving in or leaving the country.
Visitors arriving in or leaving the country.
Visitors arriving in or leaving the Special Customs Area.


Unaccompanied articles
: articles that are part of the visitor's luggage and that arrive to the country by a different transportation means than that of the visitor, or that arrive by the same means but as freight. Visitors must complete the OM-956/B Form. “Unaccompanied luggage clearance request”. This form is provided by the transportation company. Unaccompanied luggage has no exemptions.

Unique tax: It is the tax collected for the entry of articles. Its rate is of 50% above exemption.

How to pay the unique tax:
The unique tax should be paid by a bank deposit if there is a Branch of the Banco de la Nación Argentina (Argentine National Bank) in the place of destination. Otherwise, it should be paid by Credit and/or Debit Cards duly authorized by this Federal Administration.

When it is impossible to pay as established in the aforementioned items, the tax amount shall be collected in cash by the Customs Office, delivering the visitor the pertinent voucher (issued by the SIM, the Computer System used by the Customs Office), duly signed and stamped by the pertinent officer.





Incoming luggage


Declaration:
All visitors arriving in customs territory shall, without exception, complete the Customs Declaration, completing all fields under the forms OM-2087/G1 (Route by air or sea), and OM-2087/G2 (Route waterway or by land).


Accompanied articles:
Articles considered as luggage and that travel in the same transportation means as the visitor.

Unaccompanied articles:
Articles that are part of the visitor's luggage and that arrive to the country by a different transportation means than that of the visitor. To be considered unaccompanied luggage it should enter the country within the following six months of the visitor's arrival or up to three months before same.

Regular Provisions:
Articles that CANNOT enter the country

Any kind of goods for commercial or industrial use.
Firearms, unless authorized by the Registro Nacional de Armas (RENAR).
Explosives, inflammable articles and narcotics.
Prohibited articles for non-economic reasons (public health, safety, etc.).
Goods others than luggage.
   
IMPORTANT: Remember that, if inconveniencies arise you are accountable as regards the law for the content of the luggage you carry. Customs staff inspecting luggage, can decide to control passengers and/or luggage as they deem convenient.



Outgoing luggage

Declaration of articles carried as luggage
Any visitor that carries third country goods as part of his/her accompanied luggage should declare and display them before their departure to the customs officers who will record them in the OM 121 form in order to avoid payment of taxes and duties on imports for consumption at their return.
This form is personal and non transferable and shall be submitted to the customs officers at the visitor's return.
At the visitor’s request, at the time of his/her departure, the customs officers shall complete the OM 121 form where all articles to be carried shall be detailed. This form is personal and non transferable and shall be submitted to the customs officers at the visitor's return.


IMPORTANT: IT IS PROHIBITED TO EXPORT PURSUANT TO THE LUGGAGE REGIME:

a) Articles OTHER than luggage,
b) Firearms without the Registro Nacional de Armas (RENAR) authorization,
c) Explosives, inflammable articles and narcotics,
d) Prohibited export articles due to public safety, national defense, public health, animal and vegetal public health.

If you are planning to enter the country with a firearm, check the Registro Nacional de Armas (RENAR) web site for further information.



Exemptions and Franchises
Accompanied luggage belonging to visitors of any kind is duty-free regarding their clothing and personal effects, books, brochures and newspapers.

Types of franchises
There are two (2) types of franchises:

1.- Franchise for the entry of other items within the category of luggage (other than clothing, personal effects, books, brochures and newspapers); and
2- Franchise for the purchase in duty free shops.

Description:

1.- Franchise for the entry of other items within the category of luggage (other than clothing, personal effects, books, brochures and newspapers); it varies according to the visitor’s arrival means.

If the visitor enters by air or sea:The exemptions for other items, considered as luggage up to the limit of US$300 (*) or its equivalent in other currency.
If the visitor enters by land (including the entrance by river or bridges): The exemptions for other items, considered as luggage, up to the limit of US$150 (*) or its equivalent in other currency. 

(*) if a minor under 16 years old, this franchise shall be reduced by 50%.

When the aforementioned amounts were exceeded, as long as the items belong to the category of luggage, the difference shall be subject to the payment of 50% tax over such excess.


2.-Franchise for the purchase in duty free shops.
Visitors shall enjoy an additional franchise regarding the goods purchased in duty-free shops at their arrival. Its value shall depend on the visitor's arrival means.

If the visitor enters by air or sea: the exemption shall be up to the limit of U$S 300 (*) or its equivalent in other currency
If the visitor enters by river or land: the exemption shall be up to the limit of U$S 150 (*) or its equivalent in other currency.


(*) if a minor under 16 years old, this franchise shall be reduced by 50%.

When the aforementioned amounts were exceeded, as long as the items belong to the category of luggage, the difference shall be subject to the payment of 50% tax over such excess.

IMPORTANT:

Franchises are taken individually and cannot be accumulated.
Example: If a visitor enters in his/her luggage belongings or goods for an amount lower to the allowed franchise for luggage, he/she cannot accumulate the remaining amount with the franchise for duty free shops' purchases at the arrival.
Franchises can only be accumulated when visitors constitute a family group – spouses and children under SIXTEEN (16) years old not emancipated -, even in case of a single good.


PETS TRANSPORTATION

Procedures to transport pets
When the entrance of living animals is requested, the intervention of the Servicio Nacional de Sanidad y Calidad Agroalimentaria (SENASA) is compulsory.

Domestic flights
For the transportation of living animals from Jorge Newbery Airport to the Argentine provinces and in order to avoid possible inconveniences at the Airport of destination, you are suggested to contact the Servicio Nacional de Sanidad y Calidad Agroalimentaria (SENASA) at the following telephones: (0054 11) 4845 0017 (0054 11) 4514 1515 extension 61227 or send an e-mail to: senasaaeroparque@hotmail.com.

International flights
In order to check about the current requirements for the transportation of pets in international flights, contact the Veterinary Inspection of the Servicio Nacional de Sanidad y Calidad Agroalimentaria (SENASA). For further information contact the office called "LAZARETO”, Quarantine Studies of the SENASA, (0054 11) 4307-9720.



Luggage inspections regulations

Red and green mode
The visitor shall be offered two inspection modes: the green one if he/she does not carry articles subject to the payment of duties, or the red one when the articles they carry are subject to the payment of taxes.

The choice of mode is made at random and is provided by a system.

If the visitor is randomly assigned the GREEN mode, the passenger enters with the luggage without the customs’ staff intervention. Anyway, the customs staff is empowered to intervene, independently of the mode assigned.

If the assigned mode is the RED one, the customs staff intervenes in every case.

Penalties
Remember that if you do not declare articles subject to duties or taxes, you are violating the Luggage Regime and you could be penalized with a fine that shall be regulated pursuant to Sections 978, 979 and 981 of 22415 Act.

Likewise, under certain circumstances the customs staff can seize these articles.

Source:
Customs Code: (text available only in Spanish)
Luggage Regime's violations and Luggage Regime. 22415 Act, sections 978 and 979 and sections 488 through 505.



Entry / Exit of negotiable monetary instruments
(General Resolution No. 1172/011176/01 AFIP and Rule 1606/01)

Entry:
Visitors and crew members that entry the Argentine territory shall declare (in Customs Form No. OM 2087 – Customs Declarations – Entry of Assets) the entry of more than US$ 10,000.- (TEN THOUSAND AMERICAN DOLLARS) or its equivalent in the legal currency of the Argentine Republic, or in any other foreign currency, in cash or in any monetary instruments (understanding these as any method of payment, checks, including travelers’ checks). Appendix I to General Resolution No. 1172/01 AFIP.

Exit:
The exportation of foreign bills and coins and wealthy precious metals for amounts higher than US$ 10,000.- (TEN THOUSAND AMERICAN DOLLARS) or its equivalent in other currencies is prohibited, unless through FINANCING AND FOREIGN EXCHANGE ENTITIES duly authorized. The aforementioned limit shall be considered by passenger and crew member older than TWENTY ONE (21) years old or emancipated. Minors between TWENTY ONE (21) and SIXTEEN (16) years old can exit the Argentine territory with a maximum amount of TWO THOUSAND AMERICAN DOLLARS (US$ 2,000) or its equivalent in other currencies, in cash and/or travelers’ checks, and minors under SIXTEEN (16) years old with a maximum amount of ONE THOUSAND AMERICAN DOLLARS (US$ 1,000) or its equivalent in other currencies, in cash and/or travelers’ checks).




Vat refund for noresident (Tax free shopping)
Rule 1099/98; General Resolution No.380/81 and General Resolution No.381/99

VAT refund for nonresident is stated in Rule 1099/98 and General Resolutions 380/81 and 381/99.

Nonresident can request the VAT refund for purchases of national production goods, equal or higher to seventy pesos ($70) made in the country.

Thus, when the purchase is made he/she shall demand from the storekeeper the original invoice type “B” or receipt invoice type “B” and the “Global Refund Cheque” with the Refund.

Before leaving the country, he/she shall submit the goods, invoice or receipt and the Refund Cheque to be stamped by the Customs.

IMPORTANT: Remember that without the check you will not receive the refund.




Steps to receive the vat refund
:

1.- Buy in shops that are part of the system
You can look at the list of included shops at www.globalrefund.com.

Buy in shops that are part of the refund system that display the logotype “TAX FREE SHOPPING”;

Request your “Refund Cheque” together with the invoice.

Prove before the seller your condition of tourist by means of the card or voucher delivered by the Dirección Nacional de Migraciones (National Migration Department) and the passport or identity card.

2.- Have the products purchased inspected.
When leaving the country, the goods acquired shall be inspected by the Customs staff together with the invoices and "Refund Cheques". Your checks and invoices shall be stamped by the pertinent custom officer.

IMPORTANT: if you do not have the goods inspected, you shall not be able to request the refund.

3.- Request the refund
With the “Refund Cheques” stamped, you can request the refund in the Refund Point in the airports and terminals or send the application by mail depositing your checks in authorized mailboxes in all exits in the country.

For the refund to become effective, you can choose the following refund methods:
1.- Cash
2.- Accreditation in your credit card
3.- Bank check sent to the address of your choice




IMPORTANT INFORMATION:

Customized assistance Refund Points:
 
Ezeiza “Ministro Pistarini” International Airport – International Terminal.
 
Ezeiza “Ministro Pistarini” International Airport – International Terminal.
 
Ezeiza “Ministro Pistarini” International Airport – Aerolíneas Argentinas Terminal.
 
“Jorge Newbery” Airport.
 
“Buquebus” Port Terminal.
 
Buenos Aires Port Terminal.
 
Airport of Bariloche.
 
Puerto Iguazú Internacional Bridge.
 
Airport of Córdoba.
 
Airport of Mendoza.
 
Airport of Mar del Plata.
In Argentina, VAT’s rate (consumption tax, VAT, value added tax) is 21%. VAT’s refund equals VAT minus an administrative commission.
Imported products must be invoiced separately since they are not subject to this benefit.
   
Estimation of the amount to be refunded according to de purchase invoice amount
Invoice amount ($ Argentine Pesos)
.
 
Enter Cancel





Vehicles circulation

VEHICLES REGIME - General Resolution No. 1419/03

Mr./ Mrs. Resident / Tourist,

If you plan to travel to countries belonging to the MERCOSUR, you must follow the current regulations (General Resolution No. 1419/03) to avoid delays or inconveniences. When vehicles duly registered in the MERCOSUR, whether cars, motorcycles, trailers, motor homes and boats circulate in a Country Party different from the one of the vehicle’s registration, the driver shall have the following documents:

a) Valid Identity Card to run in the MERCOSUR.
b) Driving license.
c) Document that certifies your tourist status by a migratory authority.
d) Authorization through a public instrument to drive the vehicle, in case its owner is not driving. In the case of vehicles for private use, they can be driven in each party country by the spouse or relatives of the owner, up to second degree of consanguinity, without the need of explicit authorization as long as they are tourists and the bond is evidenced with the pertinent documents. e) Title or other official document evidencing the vehicle’s proprietorship.
f) Valid insurance voucher within the MERCOSUR; before making any trip you should contact the Insurance Company.

WARNING:
“If it is a rented vehicle, the documents mentioned in items d), e) and f) shall be replaced by the Authorization to run in the MERCOSUR (ACM), granted by the leasing company."

The vehicles from the Argentine Republic registered before the Dirección Nacional de los Registros Nacionales de la Propiedad del Automotor y de Créditos Prendarios, shall have the title numbers recorded, at least, in the front and rear windshield, and, in those vehicles that have SIX (6) or more panes, in the biggest side panes . When the number of panes is fewer than SIX (6) the recording of numbers shall be made in all of them.
For further information:
 
Center of Telephonic Information: 0810-999-AFIP (2347)
 
Monday through Friday from 8 a.m. to 8 p.m.
 
Customs counters located in the pre-boarding area.
 
Argentine diplomatic offices abroad.
 
www.afip.gov.ar
   



Cell phones

Regarding the entry of mobile phones in the accompanied luggage, even when taxes must be paid or not, such entry must be made completing all fields under the forms OM-2087/G1 (Route by air or sea), and OM-2087/G2 (Route waterway or by land), which must be dully audited by the customs service.