Argentina's tax authority (ARCA) eliminated value limits on postal and courier exports and scrapped tariff-position declarations for duty-free imports under General Resolution ARCA No. 5883, effective 30 July 2026, while establishing thresholds for small shipments, commercial samples, and laboratory testing materials. 

RF Report

Argentina’s tax authority (ARCA) announced on 29 July 2026 that it has scrapped value limits on postal and courier exports under General Resolution ARCA No. 5883, effective 30 July 2026, and has streamlined documentation requirements for incoming small shipments.

The regulation cuts red tape on two fronts. Exporters can now send goods abroad via courier without hitting a ceiling on value. For importers buying small parcels, the bureaucracy shrinks: you no longer declare tariff positions for duty-free, fee-free purchases—just provide your AFIP/ARCA code.

What the new thresholds are

Small shipments stay capped at USD 3,000 per parcel, 50 kg per package, with a five-shipment annual limit per person. These are exempt from food and cosmetics controls, technical standards, and licenses or antidumping checks.

Commercial samples, available only to legal entities, hit the same USD 3,000 and 50 kg ceiling, but get a special carve-out if customs value doesn’t exceed USD 100.

The regulations take effect on 30 July 2026. Their provisions will be implemented according to the schedule published on the “International Shipments” microsite.

Regime What it allows Key rules
Small shipments Orders for individuals or legal entities, without commercial purpose Up to 3 units of the same type, up to 50 kg per item, up to USD 3,000 per shipment, with a maximum of 5 uses per person per year.
Samples with no commercial value Submission of samples for legal entities Up to 50 kg and up to USD 3,000. If the sample is worth up to USD 100, the franchise applies, and it is declared as ‘SAMPLE100’. If it exceeds USD 100, ‘INUMUE’ is used.
Samples for laboratory testing Samples for product certification Up to 50 kg and up to USD 3,000, or up to USD 10,000 for product certification for foreign markets. ‘ENSAYOLAB’ is used.
Scientific and technological research Shipments to beneficiaries of Law 25.613 Up to 50 kg and up to USD 3,000. Declare ‘LAW25613’ followed by the applicable number.
Works of art Import or export of works of art Use ‘OBRASDEARTESBEN’ and report OM-3290.
Plant/animal samples Export of samples Up to 10 kg net and up to USD 500. Use ‘MUESTRACOURIER’, and SENASA must intervene.
Medications Simplified courier export DSCE, separated by country of destination, and a sworn declaration confirming the absence of narcotics or controlled substances.