Overview
- Decree 604/2026, issued on July 17, overhauled Argentina’s postal encomienda rules and set the legal framework that ARCA is now regulating.
- The new import rule exempts duties for individual shipments worth up to US$400 and limits that duty-free benefit to five shipments per person each year.
- For exports, commercial shipments by post no longer face a fixed value cap and non-commercial parcels such as gifts or family aid are exempt up to US$5,000 per sender each month.
- The reform equalizes tax and operational treatment between the national postal service and private couriers, allows operators to represent recipients before customs unless the recipient opts out, and keeps ARCA’s power to inspect and open packages.
- ARCA’s Resolución General 5886/2026 lays out procedures and a gradual implementation schedule, excludes goods under special controls or quota systems, assigns shared compliance responsibilities to operators and recipients, and aims to speed deliveries for consumers and simplify exports for small sellers.