Active and reliable
ARCA/DGA, ANMAT, IRAM
Spanish
End to End IOR
2-4 business days
We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.
Argentina’s customs laws do not create a separate statutory title called “Importer of Record Service“. Under the Argentine Customs Code, the party bringing goods into the country in its own name is legally recognized as the importador (importer). Since recent legal reforms under Decree 70/2023, businesses no longer have to register with a legacy general importer registry. However, Argentina’s national tax and customs agency, ARCA, still strictly requires active electronic Importer/Exporter and Declarant profiles to process customs shipments.
While a licensed customs broker (despachante de aduana) can submit electronic filings on your behalf, hiring a broker does not make them the legal importer or transfer tax responsibility to them. If your business does not have an established local subsidiary, local tax ID, active ARCA profile, or mandatory product permits in Argentina, One Union Solutions acts directly as your importer through our established local corporate structure. The exact legal pathway depends on your specific hardware, commercial agreements, intended use, and chosen customs regime.
Shipping commercial equipment into Argentina requires satisfying clear statutory milestones before freight leaves its origin facility. To clear customs without holds or penalties, your import setup must address seven core checkpoints:
Key distinction to understand: Eliminating the legacy importer registry does not mean anyone can import without rules. ARCA continues to enforce active electronic profiles, local tax standing, digital power of attorney authorizations, and mandatory product certifications.
In Argentine customs law, every participant carries distinct legal responsibilities. Confusing commercial shipping terms with statutory customs roles is one of the most frequent causes of border delays and unexpected liabilities:
The registered person or company in whose name goods are entered into Argentina. This entity takes full legal and financial responsibility for customs declarations and tax settlements, fulfilling the Importer of Record Service role.
The importer or authorized legal representative who submits the customs destination in the electronic system under an ARCA Declarant profile.
A licensed professional authorized to prepare paperwork and submit electronic entries on behalf of the importer. While brokers handle declaration mechanics, hiring a broker does not make them the importer or transfer tax liabilities to them under Customs Code, arts. 36–39.
The physical recipient or final facility receiving the equipment. Being named on a delivery waybill does not give that party the legal standing or tax profiles needed to clear customs.
Under commercial sales contracts, a DDP seller agrees to cover freight, customs, and tax costs. However, DDP is strictly a private pricing term—it does not provide an overseas seller with legal standing to import into Argentina without an established local importer.
One Union Solutions acts directly as your Importer of Record Service using our own established local legal structure in Argentina. We never hand off your cargo to unknown third parties, and we provide complete corporate and contractual documentation during formal onboarding.
International technology suppliers, enterprise companies, and cloud providers typically rely on our Argentina Importer of Record services when they face specific operational challenges on the ground. Most commonly, an overseas vendor or systems integrator needs to deliver hardware into Argentina without incorporating a local subsidiary, or their local customer, enterprise office, or data center will accept physical delivery but strictly refuses to take on legal importer status or customs tax liabilities. Our services are equally essential when shipments include regulated enterprise hardware—such as IT servers, networking switches, wireless gear, medical instruments, or industrial spare parts—that require specialized government agency certifications, or when sales agreements specify Delivered Duty Paid (DDP) terms where a compliant local importer must clear customs, pay duties, and deliver directly to the client facility. In all these cases, clients benefit from having a single accountable partner who coordinates NCM classification, agency permits, licensed customs broker filings, and final delivery under one roof.
Conversely, a third-party IOR service may not be required if your company or local customer already operates an active Argentine legal entity, maintains active ARCA electronic profiles, can pay customs duties directly, and holds all required product certifications in its own name. We evaluate the exact circumstances of your commercial transaction to recommend the most practical, compliant, and cost-effective route before any cargo departs.
Before any equipment departs your warehouse, we evaluate your shipment across six structured checkpoints. Each gate delivers a clear approval, conditional approval, or hold decision so freight never moves prematurely:
Customs release depends on meeting product safety and technical standards enforced by Argentine partner agencies. Electrical equipment such as enterprise servers, storage arrays, networking switches, server racks, and power distribution units (PDUs) covered under Annex II of Resolution 16/2025 must satisfy current electrical safety rules and conformity certificates. Importers must screen their tariff code in the VUCEA portal and prepare detailed technical datasheets, input voltage and amperage ratings, power cord and plug specifications, component lists, and certified safety test reports. Resolution 16/2025
For wireless and telecommunications hardware—including Wi-Fi routers, Bluetooth devices, cellular gateways, and radio equipment—ENACOM Resolution 57/2026 introduced the modern RAMATEL regulatory system effective 1 September 2026. Equipment deployed or sold commercially in Argentina requires active RAMATEL registration, whereas temporary test units must adhere to defined regulatory exemptions. Importers should document operating frequencies, RF output power, antenna specifications, product family diagrams, user manuals, and accredited laboratory test reports before dispatch. ENACOM Resolution 57/2026
Healthcare products and medical devices fall under national health authority oversight. Under ANMAT Disposition 236/2026, qualifying low-risk medical instruments and in-vitro diagnostics (without cold-chain restrictions) can clear via a simplified prior-notification declaration, provided the importing entity holds active medical authorization. Higher-risk medical equipment requires comprehensive registration. Relevant records include medical risk classifications, intended clinical use statements, product labeling, manufacturer ISO quality certificates, Certificates of Free Sale (CFS), and local importer approvals. ANMAT procedure
Importing used or refurbished machinery and IT equipment requires careful compliance under Decree 273/2025, which governs used goods across tariff Chapters 84 through 90. These shipments require electronic SIM declarations and must comply with strict environmental, consumer safety, and non-waste requirements. Importers must provide pre-shipment inspection certificates, verified serial numbers, manufacturing year, functional test results, expected remaining lifespan, refurbishment documentation, and clear photographs to prove non-waste status. Decree 273/2025
When identical equipment will be exported back out of Argentina following customer demonstrations, trials, or industry exhibitions, a temporary import regime under Customs Code articles 250–266 suspends customs duties backed by a customs guarantee bond. Commercial trade samples, exhibition goods, and test machinery may remain in the country for up to eight months with approved extensions. Supporting evidence includes written trial agreements, installation facility addresses, designated custodian details, serial records, scheduled return dates, commercial valuations, and guarantee bond funding. Customs Code, arts. 250–266
Multiple approvals may apply: A single product can trigger multiple agency rules. For example, a medical monitor with Wi-Fi connectivity must satisfy both ANMAT health standards and ENACOM wireless approvals. Securing one permit does not waive the other.
There is no universal flat duty rate for importing into Argentina. Accurate landed-cost forecasting requires analyzing your exact merchandise, manufacturer origin, customs valuation, and the importer’s local tax profile.
Argentina classifies imports using the MERCOSUR Common Nomenclature (NCM). This 8-to-11-digit tariff code determines applicable import duty rates, statistical fees, and agency licensing rules. While a supplier’s 6-digit HS code provides an initial reference, Argentine customs requires a fully verified NCM classification on all declarations.
Customs valuation is calculated using CIF terms (invoice cost, international freight, and transit insurance), adjusted for royalties, assists, or intercompany discounts. Declaring arbitrary or zero-dollar values for warranty replacements or demo loans is unlawful. A comprehensive landed-cost calculation incorporates import duties, statistical fees, standard Value Added Tax (IVA), advance income-tax withholdings (perceptions), and customs clearance fees. Whether import VAT can be recovered depends on the importer’s Argentine tax standing.
Advance rulings for complex imports: When tariff classification, valuation methods, or import rules are uncertain, businesses can apply for formal advance rulings before cargo departs under Decree 41/2026 and Customs Code article 226. Authorities generally issue binding decisions within 30 days when supported by thorough technical specifications. Decree 41/2026 / Customs Code art. 226
We review your import project in two simple phases. First, we review basic technical and commercial facts to confirm feasibility, without requiring sensitive business files up front:
Please do not send sensitive commercial files over unencrypted email. Once we evaluate your initial request, One Union Solutions provides a secure exchange portal and explains our confidentiality protocols.
Terms like “handles” and “coordinates” describe our operational support. Government authorities retain discretionary authority over customs rulings, and clients remain legally responsible for providing accurate documentation.
Successful trade compliance requires clear operating boundaries between One Union Solutions, our clients, and Argentine regulatory authorities:
One Union Solutions acts directly as your legal Importer of Record through our established local Argentine corporate entity. The client must supply complete, truthful details on the transaction and end user. ARCA governs statutory tax status, user profiles, and customs admissibility.
One Union Solutions audits product specifications, determines verified NCM codes, checks agency permits, and flags compliance risks. The client provides technical datasheets and confirms physical hardware matches documentation without undeclared features. Customs authorities maintain sole authority over tariff rulings and inspections.
One Union Solutions aligns shipping paperwork, coordinates licensed customs brokers, files electronic SIM declarations, and archives records for statutory retention. The client issues timely commercial invoices and approves declaration values. Freight forwarders and terminal operators manage physical transport and warehousing.
One Union Solutions prepares itemized landed-cost projections and coordinates payment of duties and taxes. The client funds agreed duties, taxes, and fees, and consults its tax advisor regarding VAT recovery. ARCA issues official tax assessments, and banking systems process disbursements.
One Union Solutions coordinates agency filings, follows up with inspectors, and manages communication through release. The client provides manufacturer test certificates, technical data, and corporate sign-offs. Regulating agencies decide permit approvals, and customs inspectors authorize physical release.
Understanding Argentine customs rules helps avoid six common pitfalls that lead to cargo holds, storage fees, and administrative fines:
Shipments we automatically decline or pause: We do not accept shipments involving prohibited or sanctioned items, counterfeit goods, intentional undervaluation, deceptive descriptions, concealed end users, contradictory paperwork, or used equipment that cannot be certified as functional non-waste. Transactions are paused if open regulatory, classification, or export-control questions arise.
Some of your burning questions answered.
No statutory law mandates a service called “IOR Service“. However, every commercial import declaration requires a legally eligible local importer. If your company or local customer has an active Argentine entity, an ARCA tax profile, and the necessary regulatory permits, you can import directly in your own name. An IOR service is needed when your business lacks a local entity or your customer cannot assume customs and tax liability.
It depends on local legal and tax standing, not just corporate nationality. Even though Argentina abolished the old importer registry, an overseas business without a registered Argentine tax ID, active ARCA profile, or local compliance approvals cannot clear customs. Simply listing an overseas vendor’s name on a DDP invoice does not satisfy Argentine customs requirements. We evaluate your transaction to establish a viable local route.
Under the Customs Code, importers can manage customs destinations directly or authorize a licensed customs broker (despachante de aduana). A customs broker handles paperwork and electronic filings for the importer, but the broker does not assume legal ownership or tax liability. One Union Solutions coordinates licensed customs brokers as part of our comprehensive import management.
No. Joint General Resolution 5651/2025 officially abolished the SEDI import permit system on 26 February 2025, cancelling all active SEDI filings. However, eliminating SEDI did not remove product safety rules, technical agency certifications, ARCA tax profiles, or standard customs declarations.
There is no single flat rate. Total landed cost depends on your 8-digit NCM tariff code, manufacturing origin, customs valuation, temporary trade measures, importer tax profile, and advance tax withholdings (perceptions). We provide an itemized, dated calculation once we review your product specifications and commercial invoice.
Clearance times vary depending on pre-shipment preparation. Having active ARCA profiles, pre-approved agency permits, and verified documentation speeds up release significantly. Unplanned customs physical inspections, value audits, or missing technical certificates can cause delays. We provide a realistic timeline range once we review your shipment file.
ENACOM Resolution 57/2026 introduced the modern RAMATEL regulatory system on 1 September 2026. It updated product-family rules, lab testing requirements, and telecommunications equipment registrations. Selling or deploying listed telecom and wireless gear requires active RAMATEL certificates, while private-use and test units must follow specific exemption rules.
Yes, in qualified circumstances. Argentina’s temporary import regime permits equipment to enter for an approved purpose and fixed timeframe, backed by a customs guarantee bond and strict re-export commitment. Demonstration equipment, trade show displays, and test machinery can stay for up to eight months under the Customs Code, subject to specific approval.
No. Delivered Duty Paid (DDP) is an international commercial Incoterm allocating shipping costs, not a legal customs status in Argentina. Even under DDP terms, a shipment must have a legally established Argentine importer to clear customs, pay duties, and hold regulatory responsibility. Your sales contract should reflect an agreed IOR Service setup.
CREDITS
All statutory citations were verified against official Argentine legal gazettes and government portals as of September 2026. The references below link directly to controlling statutes, regulatory resolutions, and official operational portals:
Prepared by: One Union Solutions Trade Compliance Editorial Team
Reviewed by: Wahid Azeem, Trade Compliance Manager
Source verification date: 9 September 2026
Editorial corrections: info@oneunionsolutions.com
Review and update policy: We re-verify critical customs regulations, tax decrees, and agency requirements quarterly, and immediately whenever ARCA, VUCEA, ENACOM, ANMAT, or the Argentine Official Gazette releases regulatory updates. Corrections are published promptly, and dates are refreshed following substantive compliance review.
Operational guidance disclaimer: This page provides general operational and compliance guidance, not legal or tax counsel. Customs legislation changes, and government authorities maintain sole discretion over tariff classification, valuation, inspection, and release. Every transaction requires a formal shipment assessment before dispatch.
