Starting this Wednesday, the guidelines for the new simplified import regime for small shipments of products manufactured in Tierra del Fuego, a territory with special tax and customs benefits as it is considered a Special Customs Area under Law No. 19.640, will be in effect.
La General Resolution 5727/2025, issued by the Customs Collection and Control Agency (ARCA), aims to facilitate these operations and reduce costs and procedures. It establishes how people living on the mainland can purchase Tierra del Fuego products for personal use through authorized e-commerce platforms.
Background
En May past, through the Decree No. 334/2025, a simplified regime was created for the importation of small shipments of originating goods produced under the industrial regime established by Law No. 19.640. This regime is aimed at companies that have adhered to the extension established by Decree No. 727/21 and its amendments, and allows individuals residing in the Continental National Territory to acquire these products for their personal use and consumption, although their commercialization is expressly prohibited.
To this end, the National Executive Branch designated, through the aforementioned decree, the Secretariat of Industry and Commerce of the Ministry of Economy as the Enforcement Authority of Law No. 19.640, responsible for defining the merchandise that may be marketed under the simplified import regime. In this context, on 16 July the ruling was issued Resolution No. 286/2025 of the Secretariat of Industry and Commerce.
Characteristics of the simplified regime (General Resolution 5727/25)
According to the new General Resolution, companies located in the Special Customs Area must enable an online sales system, in accordance with the guidelines established in the Annex (IF-2025-02732673-ARCA-DVCOAD#SDGINS).
Each person will be able to purchase up to three units of the same product per year.
The maximum limit per shipment is $3.000 (FOB value) or its equivalent in Argentine pesos, calculated according to the Banco Nación selling exchange rate on the business day prior to the purchase.
Acquisitions must be for use or personal consumption.
The operations are exempt from VAT and other taxes in accordance with the benefits established by Law 19.640, which created the Special Customs Area.
Likewise, the goods acquired under the simplified regime in question are exempt from the application of the merchandise identification regime provided for in General Resolution No. 5.581/2024 (SiDIP)
Operation
Regarding the operation, ARCA, through the General Directorate of Customs (DGA), will be responsible for monitoring compliance with the regime, both in its general and simplified form, within the scope of the Special Customs Area
Authorized online sales platforms must be integrated with ARCA's computer systems, which will automatically validate each import transaction.
The regulations include specific codes for approved products, which will be announced by the Ministry of Industry and Commerce.
Companies based in Tierra del Fuego must operate exclusively through virtual stores connected to the ARCA system. As long as the purchase meets the established requirements, the order issued by the platform will be sufficient to release the merchandise, without the need for additional procedures.
Ex post control
The customs service may carry out ex post controls, that is, after delivery, to verify that the requirements established in this regime are met.
Validity
As reported, the guidelines come into effect on Wednesday July 23, one day after its publication in the Official Gazette. Implementation will be gradual, according to the planned schedule, which can be consulted on the “Small AAE shipment” microsite of the official ARCA website.
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