Decrees 682/2025, 685/2025, and General Resolution 5760/2025
International Trade & Customs Department Report |Decrees 682/2025, 685/2025, and General Resolution 5760/2025.
On September 22 and 23, 2025, Decrees 682/2025 and 685/2025 were published in the Official Gazette, respectively. Likewise, on September 23, General Resolution 5760/2025 of the Revenue and Customs Control Agency was published.
Through the decrees, it is stated that, according to Decree 685/2025, “export duties constitute a distortive tax” and that, according to Decree 682/2025, the aim is to “provide greater competitiveness to one of the country’s most dynamic and relevant productive sectors.”
In these terms, Decree 682/2025 sets the Export Duty (D.E.) rate at zero percent (0%) for the goods included in the tariff headings of the Mercosur Common Nomenclature (N.C.M.) listed in the Annex forming part of the Decree, until October 31, 2025, inclusive, or until the end of the day on which the total registrations of Export Sales Declarations (DJVE) reach an amount equivalent to USD 7,000,000,000, whichever occurs first.
Along the same lines, Decree 685/2025 establishes a zero percent (0%) Export Duty (D.E.) rate for the goods included in the tariff headings of the Mercosur Common Nomenclature (N.C.M.) listed in the Annex forming part of the Decree, until October 31, 2025, inclusive.
In any case, to benefit from these exemptions, at least ninety percent (90%) of the foreign currency must be settled within the period between the entry into force of the said Decree and up to three business days after the officialization of the corresponding shipping permit, either through: i) export collections; ii) settlement advances; and/or iii) external pre-financing or post-financing. Otherwise, the Export Duty rate applicable to the relevant tariff heading must be paid.
For its part, Resolution 5760/2025 (A.R.C.A.) sets out the customs guidelines for accessing the tax exemption provided by Decree 682/25, indicating that, when registering the Export Sales Declaration (DJVE) in the Malvina Information System (SIM), the declarant must confirm compliance with the provisions of Decree 682/25, thereby obtaining the benefit of the tariff reduction.
Additionally, the exporter must inform the Agency (A.R.C.A.) of the amount brought into the country and/or negotiated in the foreign exchange market under the conditions established by the Central Bank of the Argentine Republic (B.C.R.A.) for each Export Sales Declaration (DJVE), using the procedure “MUELA,” sub-procedure “Declaración Jurada – Decree 682/2025” in the Customs Procedures Information System (SITA).
In case of non-compliance, and after prior notification to the exporter, a period of forty-eight (48) hours will be granted to regularize the situation. If the irregularity is not remedied, the customs service will generate the assessment for the difference in duties for the Export Sales Declaration (DJVE) in question and the associated export consignments.
Finally, the Central Bank of the Argentine Republic, the Ministry of Economy, and the Customs Authority, within the scope of their respective powers, must issue the clarifying, complementary, and operational regulations necessary for the effective implementation of the provisions set forth in these Decrees.
These regulations shall enter into force on the date of their publication in the Official Gazette.
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