Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref : EIC 411/2

8 April 2014

Dear Sirs,

Commercial Information Circular No. 311/2014

Argentina : Requirements for On-line Purchase from Overseas Suppliers

The Federal Administration of Publich Revenue ("Administración Federal de Ingresos Públicos"/AFIP in Spanish) of Argentina issued General Resolutions No. 3579/2014 and No. 3582/2014 on 20 and 21 January 2014 respectively to establish requirements for making on-line purchases from overseas suppliers.

2.General Resolution No. 3579/2014 requires individuals purchasing goods from overseas suppliers and imported through the official postal service (including door-to-door delivery) or by courier/portal companies to provide information on the shipment by completing AFIP Form 4450 (Purchases from overseas suppliers). The sworn declaration must be made prior to receipt or claim of the goods.

3.General Resolution No. 3582/2014 allows individuals purchasing goods from overseas suppliers and imported through the official postal service (including door-to-door delivery) to make two tax-exempt purchases per year, subject to a maximum value of US$25. All other purchases will be subject to an ad valorem single tariff of 50%.

4.For details, traders are advised to consult their importers in Argentina and/or the above Argentine General Resolution (in Spanish):

General Resolution 3579/2014 (relevant to paragraph 2 above):
http://www.infoleg.gob.ar/infolegInternet/anexos/225000-229999/225385/norma.htm

General Resolution 3582/2014 (relevant to paragraph 3 above):
http://www.infoleg.gob.ar/infolegInternet/anexos/225000-229999/225476/norma.htm.

ENQUIRIES

5.For enquiries about the content of this circular, please contact Mr Lewis LAU at telephone number 2398 5405.

Yours faithfully,

(Ms Cindy CHENG)

for Director-General of Trade and Industry