How is import duty calculated in Argentina?

Import duty (Derecho de Importación) is charged as a percentage of the CIF value — the goods value plus international freight and insurance. The rate depends on the tariff position (NCM code), and intra-Mercosur trade is often duty-free.

What is the Tasa de Estadística?

It is a statistical fee charged on most imports, calculated on the CIF value at a rate of up to 3% subject to a cap. It applies in addition to the import duty and is a standard part of the landed cost in Argentina.

How is IVA applied to imports?

IVA (VAT) at the general 21% rate is applied to the CIF value plus the import duty plus the statistical fee. Many goods also carry an IVA adicional (an extra advance VAT, typically 10% or 20%) that is later creditable against domestic sales VAT.

What are the perceptions on imports?

Argentine customs also collects advance perceptions of income tax (Ganancias) and turnover tax (Ingresos Brutos) at import. These are prepayments creditable against your later tax liabilities, not extra final taxes, but they raise the cash cost at the border.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your details stay private.

Argentina Import Duty & Customs Calculator

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This Argentina import duty calculator estimates the full landed cost of bringing goods into Argentina. Argentine customs stacks several charges on the CIF value (goods + freight + insurance): the import duty (Derecho de Importación), the statistical fee (Tasa de Estadística), IVA at 21% plus an IVA adicional, and advance perceptions of income and turnover tax.

How it works

The charges are applied in a defined order so each tax has the correct base:

CIF            = goods + freight + insurance
duty           = CIF × duty rate
statistical    = CIF × stat rate (capped)
IVA base       = CIF + duty + statistical
IVA (21%)      = IVA base × 0.21
IVA adicional  = IVA base × adicional rate
perceptions    = (income + gross-receipts advance) on the relevant base
landed cost    = CIF + duty + statistical + IVA + IVA adicional + perceptions

The import duty and IVA adicional rates depend on your goods’ NCM tariff position. Mercosur-origin goods are frequently duty-free.

Example

Goods worth USD 1,000 with USD 200 freight and USD 50 insurance give a CIF of USD 1,250. At a 16% duty rate the duty is USD 200; the 3% statistical fee adds USD 37.50; IVA at 21% on USD 1,487.50 is about USD 312; perceptions add more on top. The landed cost rises well above the sticker price.

Notes

This is an estimate. Actual rates depend on the NCM code, trade-agreement origin, and current government measures (which change often in Argentina). Perceptions are creditable prepayments, not final taxes. Always confirm with a licensed despachante de aduana (customs broker).