Guide for payments for importing goods

Below is a guide to pay for imports of goods in accordance with the provisions of the BCRA (Central Bank of Argentina) in the Foreign Exchange and Changes Regulations COM A 8307, latest update.

Argentine imports of goods are considered to be those operations that have the corresponding customs entry registration of the goods before the Customs Collection and Control Agency (ARCA) of the Argentine Republic. 

The payment for imports of goods includes all items that are part of the agreed purchase condition recorded in the invoice issued by the foreign supplier. 

General ranking

This regulation distinguishes between two types of payments for Argentine imports of goods:

• • Import payments that have a customs entry record. An import of goods is considered to have received customs entry registration when the importer has officially registered the import declaration for subsequent release of the goods into the domestic market. Both domestic release documents and courier waybills are accepted.
  • Payments for imports of goods with pending customs entry registration. In the latter case, the payments made will be subject to monitoring to verify that the customs entry registration of the goods is carried out within the following deadlines: 

• • • 90 days for goods in general from the date of access to the foreign exchange market to pay abroad.

    • 270 days for capital goods counted from the date of access to the free exchange market

First regime

🟦Import payments that have a customs entry record.

An import of goods is considered to have received customs entry registration when the importer has officially registered the import declaration for subsequent release of the goods into the domestic market. Both domestic release documents and courier waybills are accepted.

Second regime

🟦Payments for imports of goods with pending customs entry registration

In the latter case, the payments made will be subject to monitoring to verify that the customs entry registration of the goods is carried out within the following deadlines:

• • 90 days for goods in general from the date of access to the foreign exchange market to pay abroad.

  • 270 days for capital goods counted from the date of access to the free exchange market

Operating mode

🟦Deferred payments for the import of goods with customs clearance/courier guide: 

• • Merchandise shipments to the market formalized from Monday, April 14, 2025 onwards will have access to the free exchange market to settle these obligations with foreign suppliers from the same date of formalization;
  • Import financing from a local bank with funding from a foreign bank;
  • Settlement of funds in the MULC from export advances or pre-financing;
  • Financial loans from abroad or negotiable obligations subscribed and integrated abroad;

These alternatives can be combined with each other.

🟦Sight payments for imports of goods in general

Payment on sight is considered to exist when there is no customs record or courier waybill, but there is evidence of shipment through:

• • Bill of Lading
  • road knowledge,
  • Airway Bill.

Payment can be made by:

• • exchange and/or arbitrage with funds deposited in foreign currency accounts in local financial institutions;
  • simultaneous settlement of foreign currency financing granted by local financial entities in accordance with the credit policy of the BCRA.

Payments on demand are also accepted for individuals or SMEs when:

• • the goods have been shipped since 14/04/2025;
  • The tariff positions do not correspond to luxury goods according to the Consolidated Text of Foreign Exchange.

The options mentioned can be combined.

Specific regime

🟦Advance payments for capital goods 

They are accepted through:

• • direct financing from foreign banks;
  • local financing with external funding;
  • advances or pre-financing of exports;
  • foreign financial loans or negotiable obligations.

Additionally Prepayment is also accepted under the following conditions.

• • Exchange and/or arbitrage with dollars deposited in a foreign currency account at a local financial institution; 
  • Simultaneously with the settlement of foreign currency financing granted to the client by local financial entities for clients who qualify under the BCRA's credit policy;
  • Access to the free exchange market is also permitted up to 30% of the FOB value of the goods to be imported; 
  • The sum of advance payments, on demand and commercial debt without customs entry registration processed under this point does not exceed 80% (eighty percent) of the FOB value of the goods to be imported; 
  • The tariff classifications of the goods to be imported do not correspond to luxury goods;
  • The tariff positions for capital goods must have at least 90% (ninety percent) of the total FOB value paid and a sworn statement in which it is recorded that the remaining goods are spare parts, accessories or materials necessary for the operation, construction or installation of the capital goods being acquired. 
  • Please note that only the FOB value of the invoice can be paid in advance, before the goods arrive in the country. Freight, insurance, and other expenses cannot be paid in advance. These costs, along with 20% of the FOB value, must be paid once the goods have been cleared through customs in the country. 

Regulatory conditions

🟦 BCRA requirements for advance payments

• • The Client must not experience delays in the nationalization of the goods; if there are delays on the Sepaimpo Import Payment Tracking page of the BCRA, they will not be able to make advance payments. 

  • You may not make advance payments to related companies without prior approval from the BCRA.

  • If the deadlines for nationalizing the goods according to the contract or the pro forma invoice are greater than 90 days for general goods or 270 days for capital goods, prior approval from the BCRA is required.

  • If a company is incorporated within 365 days prior to accessing the free exchange market and has more than USD 5 million pending regularization, it must have prior approval from the BCRA.

  • Prior consent is also required if the client has a conviction or pending criminal proceedings related to foreign exchange matters, in both cases for violations of Article 1, paragraph c) of Law 19.359 concerning payment regimes for imports of goods. Convictions issued up to five (5) years prior to the date of the transaction will be considered.

  • Sight and advance payments for imports are monitored by financial entities authorized by the BCRA, which requires reporting on the Sepaimpo Import Tracking page in the case of non-compliance by clients to nationalize the goods within the established deadlines.

Regularization

🟦Mechanisms to regularize advance payments or the viewing of goods

Payments can be settled through:

• • The dispatch of goods to the market or courier guide
  • Settlement in the foreign exchange market for the return of payment.
  • The franchise of USD 10.000 per year can be used throughout the financial system for lack of delivery of goods.

Flexibilities of the regime

🟦Extensions and renewals

Up to 5 extensions of 180 days each may be granted, provided the requirements of the current regulations are met.

The operation may also be classified as a collection management process when applicable.

• • Changes in the exporter's country;
  • Subsequent insolvency of the foreign supplier, with no guarantees for the return of funds;
  • Delinquent debtor;
  • Other causes beyond the importer's control.

When delays are not the responsibility of the importer, the deadlines may be extended up to:

• • 545 days for capital goods;
  • 365 days for the remaining goods.

Economic context

🟦Summary of Argentine imports of goods – first two months of 2026

During the first two months of 2026, Argentine imports totaled USD 10.231 billion, registering a year-on-year drop of 11,9%, associated with lower industrial activity and a reduction in the purchase of inputs.

🟦Key details on imports (data as of February/March 2026):

• • Import volumes fell by 14% in the first two months of the year. Parts and accessories for capital goods showed a sharp decline (-33,8% in the first two months of the year).
  • The courier shipping regime grew 127% year-on-year in February, reaching USD 91 million and consolidating a historic record in this niche.
  • The reduction in imports occurs in an environment of falling domestic consumption.
  • Total imports (CIF) are estimated to be around USD 80.204 billion by the end of 2026.

The trade balance for the first two months showed a surplus of USD 2.977 billion, despite the recessionary trend in the import of production inputs.

In this context, understanding operational timelines and applicable exchange rates is fundamental for proper financial and commercial planning of imports. This guide aims to facilitate this process, from the shipment of goods at the point of origin to the final payment to the foreign supplier.