Overview

• The regime went into effect on July 23 with ARCA launching its “Pequeño Envío AAE” microsite and publishing a phased implementation schedule.
• Individuals residing in continental Argentina may buy up to three units of each authorized product per year, with each order capped at US$3,000 and exempt from VAT and other national taxes.
• The regime covers 39 authorized products, from household appliances to electronics and audio/video equipment, all requiring origin accreditation from Tierra del Fuego.
• Only manufacturers under the Tierra del Fuego promotional regime can participate, deploying interoperable e-commerce platforms to record every transaction digitally with ARCA.
• ARCA and the Customs Authority will begin ex post compliance checks to enforce personal-use limits, traceability requirements and prohibit resale.