Personal Effects and Used Vehicles Import
Information for used automobiles and personal effects import according to the immigration status of the passenger and their previous periods on the time spent residing abroad.
The importation of a used car registered in the name of the interested party may be prohibited, taxed or free of payment of import taxes depending on the time spent residing abroad.
Argentines who return to the country after having resided less than (01) one year abroad: Importation prohibited.
Argentines who return to the country after having resided more than (01) one year and less than (02) two years abroad –
-Importation of vehicles: Subject to payment of taxes.
– Importation of personal effects and household belongings: Free of payment of taxes
They may enjoy this exemption provided that in the last year they have not made occasional trips to the country that exceeded sixty (60) days. In the case of the vehicle, the tax percentage is around 85% of the CUSTOMS VALUE of the vehicle. It cannot be sold until at least 2 years after the date of nationalization. Personal effects and household belongings enter free of payment of liens.
Regulatory source: RG 3751/94
Argentines who return to the country after having resided more than (2) two years abroad:
Automobile import exempt from payment of taxes as long as its customs value is less than or equal to US$ 15,000 or its equivalent in another currency.
* Argentines who return to the country after having resided more than TWO (2) years abroad
* Foreigners who obtain permanent residence in the country.
Regulatory source: RG 3109/2011 –
Conditions
– The arrival of the car in the country must occur from three months before and up to six months after the arrival of the Argentine citizen.
– Motorcycles, trucks, cargo vehicles, etc. They are NOT included in the resolution, therefore, THEY PAY import taxes. These taxes range from approximately 85% in the case of motorcycles to approximately 100% in the case of diesel cargo vehicles.
– ONE (1) automobile per person over EIGHTEEN (18) years of age or emancipated, used and registered in the name of the interested party.
– The car must be registered with the competent official authority of the country of origin, at least THREE (3) months in advance, in the name of the owner who will import it.
REQUIREMENTS FOR INTERNATIONAL MOVES:
* Original Bill of Lading
* Packing List or inventory.
* Valid and current passports.
* Residence Certificate issued by the Argentine Consulate
IMPORTANT: At the time of entering the country, the traveler must declare that they expect a shipment of unaccompanied luggage, which will be noted in their passport with a stamp that will say “WAITING FOR UNACCOMPANIED LUGGAGE” and will serve to establish the date. in which he entered the country in order to permanently reside.
REQUIRED DOCUMENTATION (CARS AND/OR MOTORCYCLES): In addition to what is detailed above:
* Original purchase invoice for each vehicle. Visa through the consulate
* Original ownership title for each vehicle (vehicles must have been invoiced and registered in the name of each consignee). Visa through the consulate
* Residence Certificate issued by the Argentine Consulate of the country from which you are moving. LIMIT VALUES ON REGULATION RG 3109/2011
With respect to the specific issue of the car, the current regulations stipulate the limit for tax-free entry of USD 15,000.- of customs value, which will be formed as follows: -Value of the vehicle in the market in the country of origin + International freight value + 1% insurance. Considering this sum of values, we suggest that the car does not exceed a maximum of 8000/9000 USD, so as not to be too close to the limit of 15000 dollars.
Personal Effects Export
Used Vehicles Import General Resolution 3109
RETURN ARGENTINES OR FOREIGNERS WITH PERMANENT RESIDENCE VISA
Assets of foreigners who obtain permanent residence in the Argentine Republic and of Argentines who return to reside in the country. Law No. 25,871 and its modification. Decree No. 616/10. Implementation. THE FEDERAL ADMINISTRATOR OF THE FEDERAL PUBLIC REVENUE ADMINISTRATION RESOLVES:
Article 1 – Establish the requirements and procedures applicable to the importation of goods belonging to foreigners who obtain permanent residence in the Argentine Republic and to Argentines who return to the country after having resided more than TWO (2) years abroad, in the framework of Law No. 25,871 and its modification and Decree No. 616 of May 6, 2010.
Art. 2 – With the benefits established in the aforementioned law, the goods detailed below may be imported, depending on whether they are: 1. Foreigners who obtain permanent residence in the country: 1.1. Personal and household effects, new or used, intended for the use of the beneficiary or his family group, provided that their quantity, nature or variety does not allow it to be presumed that they are imported for commercial or industrial purposes. 1.2. ONE (1) automobile per person over EIGHTEEN (18) years of age or emancipated, used and registered in the name of the interested party. 1.2.1. A car will be understood as the vehicles included in subsection a) of Article 5 of Law No. 24,449 and its amendments, and a used car will be understood as a car that has been driven on public roads for a purpose other than for rehearsals, tests or transfers to dealerships. or boarding places. 1.2.2. The car must be registered with the competent official authority of the country of origin, at least THREE (3) months in advance of the date of entry into the country of the applicant. 2. Argentines who return to the country after having resided more than TWO (2) years abroad 2.1. The goods detailed in points 1.1 and 1.2 above and 2.2. the goods intended for your work activity, understood as tools, machines, devices and instruments provided that they prove to be necessary for the exercise of your profession, art or trade, and that do not allow the installation of workshops, commercial, industrial or industrial laboratories. similar.
Art. 3 – The following goods are exempt from payment of import duties, taxes, fees, contributions and other charges: 1. In points 1.1 and 2.2 of Article 2, without value limit. 2. In point 1.2 of the aforementioned Article 2, provided that its customs value is less than or equal to FIFTEEN THOUSAND US DOLLARS (US$15,000) or its equivalent in another currency. When its value is greater than the aforementioned amount, the importation of the good must be processed within the framework of Resolution No. 5107 (ANA) of December 9, 1980 and its amendments or the one that replaces it in the future and the entire value will remain subject to the payment of taxes levied on importation for consumption.
Art. 4 – The goods must arrive in the country within THREE (3) months before or up to SIX (6) months after the beneficiary enters the country and will only be released after the beneficiary’s arrival. In the case of foreigners, the period established above will be computed as follows: 1. Filing obtained prior to the final arrival: from the date of the person’s arrival. 2. Filing obtained after the final arrival of the person: from the date of granting the definitive filing.
Art. 5 – The import destination will be formalized by a customs broker or by the customs service, by registering a detailed declaration through the MALVINA Computer System (SIM), selecting the subregime corresponding to the operation in question. To this end, you must observe the guidelines set forth in Annex I of General Resolution No. 3,628 and those contained in the external user manual that is available on the microsite “Operations/Destinations declared with AFIP Codes” of the “website.” ” of this Organization (http://www.afip.gob.ar). (Article replaced by art. 1, inc. a) of Resolution No. 4107/2017 of the AFIP B.O. 8/23/2017. Validity: from the day of its publication in the Official Gazette)
Art. 6 – When the documentation indicated in the previous article is written in a foreign language, its translation into Spanish must be accompanied by a certified national public translator. Likewise, all documentation issued abroad must be duly certified, legalized or, where appropriate, apostilled by the Argentine Consulate with jurisdiction in the country of origin.
Art. 7 – (Article repealed by art. 3 of Resolution No. 4107/2017 of the AFIP B.O. 8/23/2017. Validity: from the day of its publication in the Official Gazette)
Art. 8 – The Exit from the Primary Customs Zone will be processed, depending on the means in which the goods have arrived, in accordance with the provisions of Resolution No. 630 (ANA) of March 15, 1994, Resolution No. 258 (ANA) of the January 29, 1993 or Resolution No. 970 (ANA) of March 17, 1995, and its respective amendments and supplements.
Art. 9 – Automobiles entered under this general resolution are subject to the destination verification regime and are exempt from paying the corresponding fee. (Expression “goods” replaced by the expression “automobiles” by art. 1, inc. b) of Resolution No. 4107/2017 of the AFIP B.O. 8/23/2017. Validity: from the day of its publication in the Official Gazette)
For this purpose, once the operation has been completed, the requests will be sent to the registration unit, which will intervene in the destination verification areas of the Customs Directorate of Buenos Aires, the Customs Directorate of Ezeiza or the Regional Customs Directorates, as appropriate. .
Art. 10. — The beneficiary must establish and keep his address updated before the Customs of registration for a period of TWO (2) years, counted from the date of release of the merchandise in question. The change of address must be communicated within a period of no more than TWO (2) administrative business days after it has occurred.
Art. 11. — The ownership of goods imported under this regime may not be transferred by inter vivos acts, nor taxed, for a period of TWO (2) years counted from the date of dispatch to the market, without prior authorization from the General Directorate of Customs dependent on this Federal Administration.
Likewise, when registering the ownership of automobiles in the National Directorate of National Registries of Automobile Property and Pledge Credits, the expression: “The vehicle may not be transferred until the day/month/year ”.
(Article replaced by art. 1 of Resolution No. 4549/2019 of the AFIP B.O. 8/20/2019. Validity: from the day of its publication in the Official Gazette)
Art. 12. — Subjects may avail themselves of these benefits once every SEVEN (7) years, counted from the date of issuance of the administrative act by which they have been agreed.
Art. 13. — Failure to comply with the obligations established herein will be subject to the sanctions provided by the Customs Code.
Art. 14. — When the opening of the summary is ordered to impose penalties for non-compliance with this regime, the competent administrative judge will order, in the terms of Article 1085 paragraph b) of the Customs Code, the prohibition with the right to use the vehicle in issue and will communicate, by note, such circumstance for annotation to the corresponding National Registry of Automotive Property and Pledge Credits.
Art. 15. — This general resolution will come into force from the tenth administrative business day immediately following its publication in the Official Gazette, inclusive.
Likewise, its provisions will apply to pending procedures that are without firm authorization.
Art. 16. — Register, give it to the National Directorate of the Official Registry for publication and publish it in the Bulletin of the General Directorate of Customs. Done, file away. — Ricardo Echegaray.
