Ten years after the implementation of the import regime for used production lines, the national government ordered a comprehensive update through the Decree 483/2026, with the purpose of simplifying procedures, promoting industrial investments and strengthening control mechanisms against possible non-compliance.
Among the main modifications The following are among those introduced by the standard:
- Changes in the concept of production line (arts. 2°, 3° and 4°)
It will no longer be necessary for the main component of the line to be used. The system allows production lines to be supplemented with new or used goods, whether domestic or imported.
Furthermore, its scope is broadened by incorporating the lines intended for the generation of electrical energy (art. 2°), the equipment used for the treatment and elimination of polluting substances from the air, soil and water (art. 3°, which incorporates article 2 bis to Decree 1174/16) and the intelligent automated storage systems or “intelligent warehouses” (art. 4°).
- Up to 30 years old for reconstructed goods (art. 5°)
Article 5 replaces Article 4 of Decree 1174/16 and establishes that imported used goods must be no more than twenty years old. However, those that have undergone reconstruction and/or upgrading processes intended to extend their useful life may be up to thirty years old.
- Lower requirement for the purchase of national goods (art. 7°)
The modification of article 7 reduces from 30% to 10% of the FOB value from imported used goods the obligation to acquire new goods of national origin.
Furthermore, these purchases can be allocated not only to the benefited production line, but also to other company activities and even to direct suppliers linked to the production process.
- Greater emphasis on accountability (Articles 7 and 10)
The new scheme places greater emphasis on accountability supported by technical reports prepared by specialized state agencies, national universities, or registered engineers.
In turn, once the deadline for the import and start-up of the project has passed, the beneficiary will have six months to submit the accountability report, which must be analyzed by the Implementing Authority within the following six months.
- Creation of the Certificate of File in Process (CET) (art. 11)
By replacing article 15 of Decree 1174/16, the Certificate of File in Process (CET) is created, which It will allow interested parties to import goods under the regime while the final resolution is pending, establishing the corresponding customs guarantees.
The regulation expressly clarifies that the CET does not imply the admissibility of the project nor the automatic granting of the benefits provided by the regime.
- More severe penalties (arts. 12 and 13)
Article 12 replaces Article 16 of Decree 1174/16 and provides for the execution of guarantees in the event of various breaches, including the lack of accountability, the failure to implement the project, the misuse of the CET or the failure to comply with the obligation to acquire national goods.
For its part, Article 13 replaces Article 17 and empowers the Implementing Authority to impose a monetary penalty equivalent to 20% of the unpaid taxes, plus the corresponding interest and a penalty charge of 2% monthly.
- Integration with the VUCEA (arts. 20 and 21)
Article 20 stipulates that the instruments linked to the regime are sent to the General Directorate of Customs through the Argentine National Single Window Regime for Foreign Trade (VUCEA), for automatic validation in the Malvina Computer System (YES).
Article 21 also instructs ARCA to issue the necessary supplementary regulations within thirty days.
- Tax benefits
Imported used goods will continue to be taxed only on 25% of import duties corresponding, benefit provided for in article 10 of Decree 1174/2016.
Furthermore, Article 9 of Decree 483/2026, which replaces Article 13 of the regime, maintains the exemption from payment of the destination verification fee. In addition to this, there is the exemption. of the statistical ratereducing the costs associated with the incorporation of machinery and equipment.
- Application to pending cases (art. 18)
The modifications will apply to files in which the release or execution of guarantees is still pending, as well as to actions initiated under Resolution 511/2000, with the exceptions provided for by the regulation itself.
- Validity (arts. 22 and 23)
Decree 483/2026 will enter into force on June 24, 2026, that is, the day after its publication in the Official Gazette and the effective entry into force of its provisionssubject to the regulations or, failing that, to the expiry of the 30-day period.
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