Just as there was anticipated Last week, the national Executive Branch formalized a new scheme for reducing export duties (withholdings) applicable to certain tariff positions of the agro-industrial and biofuels complex.
The measure was published this Tuesday (03.06.2026) through the Decree 423/2026. The scheme is organized into three annexes and combines immediate reductions with a tax relief path that extends until 2028.
Since the decree came into effect, the Annex I ceiling lamp lower tax rates to certain tariff positions within the agro-industrial sector. The scope includes cereals, oilseeds, oils, flours, industrial by-products and food preparationsDepending on the case, the rates are reduced and can even reach 0%.
El Annex II establish a schedule The reduction will take place between January 2027 and December 2028. Tariff rates will decrease gradually or monthly, depending on the tariff classification. The pace varies depending on the product and its position within the value chain, with trajectories converging towards lower levels by the end of the period.
El Annex III establishes a differentiated treatment for tariff position 3826.00.00, corresponding to biofuelsFor a specific segment within that position, a rate of 0% is set for the entire period, while the rest of the universe maintains a rate of 21% in 2026, with a progressive reduction during 2027 and 2028, until reaching levels of around 18% and 13%, according to the scale provided in the annex.
Economic context
In accordance with the economic results achieved during 2025 and the course of the current year, the Executive Branch indicated that the new measure seeks to provide greater competitiveness to the value chains of the agro-industrial complex, one of the most dynamic productive sectors in the country.
In that context, according to official data from the Ministry of Agriculture, agro-industrial exports reached in the first quarter of 2026 a record 41,07 million tonsThis represents an 18% year-over-year increase. In terms of value, shipments totaled USD 17.095 billion, a 16% increase compared to 2025, with a presence in more than 125 international markets.
Validity
The measure will come into effect effective June 4, 2026 the day after its publication in the Official Gazette.
In general terms, the scheme can be summarized as follows:
| Block | What changes |
|---|---|
| Agriculture (Annex I) | Immediate reduction of withholdings in specific positions |
| Agriculture (Annex II) | Gradual reduction between 2027 and 2028 |
| Energy (Annex III) | Special regime for biofuels |
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