The national government incorporated the MERCOSUR Land Border Duty-Free Shops Regime into the Argentine legal system through the Decree 438 / 2026, which is part of GMC Resolution No. 64/18 of the Common Market Group.
The regulation, published this Wednesday (June 10, 2026) in the Official Gazette, establishes a common framework for the installation and operation of duty free shops at land border crossings between the Founding Member States of MERCOSUR Argentina, Brazil, Paraguay and Uruguay— and seeks to strengthen economic activity, tourism and employment in border cities.
How duty-free shops work
According to the decree, stores will be allowed to operate. only at authorized border crossings or in areas specifically authorized by the Customs Collection and Control Agency (ARCA), the body that will be in charge of customs authorization, the oversight of operations and the control of franchises.
Regime applicable to operations
The measure stipulates that the sales will be allocated exclusively to travelers that enter or leave the country and must be carried out for non-commercial purposes. Likewise, the goods acquired will be subject to the baggage regime provided for in the Customs CodeTherefore, the franchises, value limits and other requirements applicable to international travelers will remain in effect.
Along these lines, one of the central aspects of the initiative is that purchases made in these stores must enter or leave the customs territory under the rules of the baggage regime, thus guaranteeing the corresponding customs and tax controls.
Goods excluded from the regime
The decree also enables to the Ministry of Economy to expand the list of goods that cannot be sold in duty-free shops on land borders, in accordance with Article 3 of GMC Resolution No. 64/18.
The products affected by these restrictions include means of transport and their parts, oils and fuels; products of the basic basket of local consumption; live animals and plants; weapons and ammunition; tobacco and cigarettes; agricultural, industrial, commercial and service machinery; large household appliances; construction materials —including electrical, hydraulic and sanitary —; tires, as well as fabrics and textiles.
Objectives
The Executive Branch maintains that the measure seeks to make border areas more competitive, promote tourism, encourage regional trade, and contribute to local economic development under conditions equivalent to those of other MERCOSUR Member States that already have similar schemes.
It also emphasizes that the regime aims to revitalize border economies, boost formal employment, and stimulate trade in areas with high passenger traffic.
Along these lines, the Government believes that the initiative will allow the commercial conditions of Argentine border cities to be equalized with those of other countries in the regional bloc.
regulation
The effective implementation of the regime will be subject to the regulations that must be issued by the Ministry of Economy and the Customs Collection and Control Agency (ARCA). The decree establishes a term of 30 days runs for the issuance of the supplementary regulations necessary for its implementation.
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