The national government formalized modifications to the "Exporta Simple" regime, with the aim of expanding its operational scope within the simplified export scheme and facilitate operations for SMEs, entrepreneurs and new exporters.
The measure was formalized through the Joint General Resolution 5846/2026, Published this Thursday (May 14, 2026) in the Official Gazette by the Ministry of Economy and the Customs Collection and Control Agency (ARCA).
Concept of the regime
Exporta Simple is a simplified export regime intended to facilitate lower-value export operations for commercial purposes, through Logistics Operators of the Simple Export Regime (OLES), who are involved in the operational and customs management of the system.
The operations may be carried out by exporters who meet the requirements established in the current regulations, including having a CUIT, Tax Key level 3 or higher, registration in the corresponding taxes and issuance of the export invoice.
Operating conditions of the regime
The rule replaces article 3 of Joint General Resolution 4.458 of 2019 and establishes that the goods subject to export under this regime They must not be subject to export prohibitions, suspensions or quotas, nor to specific operational customs control treatments.
In cases where the If goods are subject to export duties exceeding 0%, specific conditions are established. for its channeling through the system. In those cases, The annual billing amount may not exceed USD 600.000 FOB per subject, while each individual transaction may not exceed USD 15.000..
Access to benefits
Transactions processed through Exporta Simple may be eligible for applicable export incentives, including refunds and other benefits provided under the general FOB regime.
Validity
Joint General Resolution 5846/2026 will come into effect once the deadline has passed. 20 working days established in the standard.
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