The Harmonized Schedule (HS) is used to specify tariff classifications in Argentina. The HS is aligned with the World Trade Organization (WTO) Customs Classification Code. Argentina uses 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). Since 2019, the average tariff rate is 22 percent. 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.
To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.
Selected Average Tariff Rates by Type of Product
According to the MERCOSUR Common Nomenclature, these are the average tariff rates for some categories:
Chapter 1: Live animals; animal products: 4 percent ad-valorem;
Chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements, or isotopes: 2 to 10 percent ad-valorem;
Chapter 31: Fertilizers: 6 to 10 percent ad-valorem;
Chapter 38: Miscellaneous chemical products: 8 to 14 percent ad-valorem;
Chapter 39: Plastics and articles thereof: 2 to 14 percent ad-valorem;
Chapter 48: Paper and paperboard; articles of paper pulp, paper, or paperboard: 6 to 16 percent ad-valorem;
Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts, and plans: 0 to 16 percent ad-valorem;
Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted: 35 percent ad-valorem;
Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted: 35 percent ad-valorem;
Chapter 70: Glass and glassware: 2 to 18 percent 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 percent ad-valorem;
Chapter 95: Toys, games, and sports requisites; parts and accessories thereof:
18 to 35 percent ad-valorem.