Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 1/27/2020
The Harmonized Schedule (HS) is used to specify tariff classifications in Argentina. The HS was implemented on January 1, 1992 and is aligned with the World Trade Organization (WTO) Customs Classification Code adopted in 1979. On January 1, 1995, Argentina implemented the MERCOSUR Common Nomenclature, known as the Nomenclatura Común del MERCOSUR (NCM) which is consistent with the U.S. Harmonized System for tariff classification.

Ad-valorem duties are assessed on the CIF (Cost+Insurance+Freight) value of the imported merchandise (at the Argentine port or airport of entry).  In 2018, the average tariff rate was 22 %. Specific duties are applied to certain products and are expressed in measurements of monetary terms per unit.  A combination of both ad-valorem and specific duties ("mixed duties") is used in some cases.

Selected Average Tariff Rates by Type of Product
According to the MERCOSUR Common Nomenclature, these are the average tariff rates for some of the Chapters:
 
Chapter 1: Live Animals; Animal Products: 4% ad-valorem;
 
Chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements, or isotopes: 2 to 10% ad- valorem;
 
Chapter 31: Fertilizers: 6 to 10% ad-valorem;
 
Chapter 38: Miscellaneous chemical products: 8 to 14% ad-valorem;
 
Chapter 39: Plastics and articles thereof: 2 to 14% ad-valorem;
 
Chapter 48: Paper and paperboard; articles of paper pulp, paper, or paperboard: 6 to 16% ad-valorem;
 
Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts, and plans: 0 to 16% ad-valorem;
 
Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted: 35% ad-valorem;
 
Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted: 35% ad-valorem;
 
Chapter 70: Glass and glassware: 2 to 18% ad-valorem;
 
Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions, and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings: 18 to 35% ad-valorem;
 
Chapter 95: Toys, games, and sports requisites; parts and accessories thereof:
18 to 35% ad-valorem.

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