The measures are aimed at easing financial pressures on exporters and lowering trade-related costs.
Argentina’s government published two key measures in the Official Gazette to support exporters and reduce trade costs. The initiatives allow accumulated export rebates and certain tax balances to be expressed in US dollars and remove export duties on a range of oils and lubricants, marking a broader push to improve liquidity and bolster competitiveness across the export sector.
Export rebate refunds in USD
Argentina’s Ministry of Economy has issued Resolution No. 1834/2025 in the Official Gazette on 14 November 2025, instructing Argentina’s tax and customs authorities (ARCA) to enable taxpayers to express their accumulated export rebates and national tax balances, as of 31 October 2025, in USD.
Exporters can opt for this conversion until 1 March 2026, using the Banco de la Nación Argentina’s selling exchange rate as of the date of the resolution.
From 1 January 2027, these balances can be either offset against domestic and customs taxes or requested as refunds, applying the Banco Nación buying exchange rate from the day before the offset or refund.
Lower export duties for certain oils and lubricants
Argentina’s Ministry of Economy published Decree No. 811/2025 in the Official Gazette on 14 November 2025, eliminating export duties on specific oils and lubricants listed under the MERCOSUR Common Nomenclature. This decree replaces earlier provisions from Decree No. 488/2020 and took effect on 18 November 2025.
