On May 20, 2025, through the publication of Decrees No. 333 and 334/2025 (the “Decrees”) in the Official Gazette, the Executive Branch moved forward with the reduction of tariffs on technological products and the creation of a simplified import regime for small shipments intended for end consumers.
Decree No. 333/2025 updates the tariff treatment under the Mercosur Common Nomenclature (“MCN”). Among the most relevant changes, it establishes a gradual reduction of the Extra-Zone Import Duty (“EID”) on smartphones and portable cell phones: from the current 8% to 0%, effective January 15, 2026. It also reduces the tariff on video game consoles and machines from 35% to 20%, aligning with the Common External Tariff.
In addition, the internal tax rate is reduced to 9.5% for a series of electronic products such as air conditioning units, mobile phones, monitors, and televisions. A 0% rate is established for those same products when manufactured in Tierra del Fuego under the promotional regime set forth by Law No. 19,640.
Decree No. 334/2025, for its part, establishes a simplified import regime for low-value shipments (up to three identical units per calendar year, with a limit of USD 3,000 per shipment) from the Tierra del Fuego Special Customs Area to the mainland territory, intended exclusively for end consumers.
Companies covered by the Tierra del Fuego industrial promotion regime must offer their products under this modality through online sales platforms. The procedure will be defined by the Revenue and Customs Control Agency (“ARCA”).
Both Decrees entered into force on May 21, 2025.
