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last mo.

Argentina Removes Fiscal Barriers to Boost Tierra del Fuego Direct Sales

E-commerce shipments from the special customs zone will be treated as domestic deliveries to help manufacturers lower consumer prices.

El Gobierno impulsó la eliminación progresiva de aranceles.
El Gobierno lo anunció en el Decreto 535/2025 a través del Boletín Oficial.
Se podrán comprar televisores y celulares sin cargos adicionales desde Terra del Fuego a través del puerta a puerta
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Overview

  • Decree 535/2025 published on August 4 removes restrictions on VAT and income tax credits for direct-to-consumer sales from Tierra del Fuego.
  • Manufacturers can retain approximately 3% of VAT credits on final sales and will see tariff cuts split into 8% now and a further 8% in January 2026.
  • Under the new rules, e-commerce and courier deliveries from the special customs zone are classified as domestic internal shipments rather than imports.
  • Beneficiary companies must certify product origin under Law 19.640 and observe existing shipment limits of US$3,000 per package and three units per item per year.
  • AFIP, ARCA and the Treasury are finalizing implementation guidelines for the Milei administration’s broader deregulation agenda.