Overview
- An ARCA resolution published in the Boletín Oficial renews the waiver of income tax and VAT on specified imports until June 30, 2026.
- The measure covers basic food basket items, first-necessity goods, medicines, and SME inputs, with a current MiPyme certificate required for the latter.
- The government says the benefit is directed to importing small and medium-sized firms rather than large companies.
- Industrial groups caution the policy could undercut domestic production and leave non-importing SMEs at a disadvantage.
- ARCA is also simplifying 2026 import procedures for individuals by moving forms online, as imports in Jan–Nov 2025 rose 27% to US$70.235 billion, according to Abeceb.