DECEMBER 05, 2025

Decree 726/2025

CIRCULARS

Customs Law and Foreign Trade Department Report | Decree 726/2025

On October 8, 2025, Decree 726/2025 was published.

In this regard, and with the purpose of “strengthening export capacity and enhancing the competitiveness of one of the country’s productive sectors, aligning policies with the principles of freedom and greater trade openness that foster the growth of value chains,” the Export Duty (D.E.) rate is set at zero percent (0%) for goods included in the tariff positions of the Mercosur Common Nomenclature (N.C.M.) listed in the Annex to this Decree, when exported to those countries that, at the time this measure comes into effect, apply to such goods an ad valorem import duty equal to or greater than forty-five percent (45%).

In this regard, the Ministry of Economy is instructed to issue the necessary clarifying, supplementary, and operational regulations to implement this Decree. Accordingly, it shall keep updated the list of countries that apply an ad valorem import duty equal to or greater than forty-five percent (45%) on the goods covered by Article 1.

This Decree shall enter into force on August 9, 2025, and shall apply to export operations carried out from that date up to and including December 31, 2025, or until a tariff reduction is implemented with respect to the import duty referred to in Article 1, whichever occurs first.

We remain at your disposal for any inquiries.

Regards,

Guido H. Krokovetzky

Augusto Vechio