PAIS Tax – Importation of Goods.
Tax Law Department Report | PAIS Tax – Importation of Goods
Through Decree No. 14/2024, published today in the Official Gazette, the Executive Branch has decided not to apply the “PAIS Tax” to import goods intended for use in producing products destined for export. Accordingly, the tax is excluded from (i) temporary imports made under the terms of Decree 1330/2004 and its amendments or Decree 688/2002 and its amendments, and (ii) imports of goods entered under a Certificate of Typification of Free Trade Zones (C.T.Z.F.) issued following the provisions of Resolution No. 56 of October 10, 2018, from the former Ministry of Production and Labor, or any future replacement thereof.
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Sincerely,
Santiago L. Montezanti
Enrique López Rivarola