Special Newsletter No. 1 | January 2026

Welcome to this edition to start the year. Good morning everyone.

If anyone expected 2026 to be less turbulent than 2025, the first few days of the year quickly proved otherwise. After a 2025 marked by complex challenges, the new year presents an equally dynamic scenario, but one brimming with opportunities.

This special newsletter summarizes the main regulatory developments of the last year in Argentina and proposes a reading to start 2026 with updated and properly contextualized information.

To that end, two visual pieces are included that facilitate reading and allow for a quick understanding of the most relevant rules, along with a review of the most read columns and recommended content.

1. The rules that will define 2026

The year 2025 ended with Argentine foreign trade undergoing a regulatory reconfiguration aimed at streamlining operations, simplifying procedures, and strengthening transparency. This process was based on the foundations established by Decree 70/2023, which promoted a structural reform of the Customs Code and redefined the general framework for customs operations.

Beyond the number of regulations—published in the Official Gazette and disseminated through official channels, such as the Single Window for Foreign Trade (VUCE), and the main private information spaces in the sector—the last twelve months consolidated a consistent trend.

This evolution allows us to identify key areas that will shape the course in 2026:

• Export Duties: One of the most significant features of the past year was the reconfiguration of the Export Duty scheme, with reduced rates and, in many cases, 0%. This measure affected broad sectors of the agricultural export complex, regional economies, and certain industrial products considered strategic, such as mining, sending a signal of encouragement to export supply.
• Less paperwork, more trade. The year also saw concrete progress in operational facilitation. The expansion of the Exporta Simple regime, the elimination of the CIBU (Unique Customs Declaration), the creation of simplified regimes for small shipments, and the digitization of declarations and manifests reflect a shift in approach: more streamlined procedures, a reduced administrative burden, and greater accessibility for new operators.
• New structure of the ARK. At the institutional level, 2025 was the year of restructuring of the Customs Collection and Control Agency (ARCA) and the General Directorate of Customs
•  Digitization and intelligent control. The implementation of remotely monitored exports, the expansion of the Authorized Economic Operator (AEO) program, and the extension of the Argentine Single Window for Foreign Trade (VUCEA) until December 31, 2026, demonstrate a shift towards non-intrusive controls, risk management, and digital traceability, in line with international standards promoted by the World Customs Organization (WCO).
•  Fewer technical and financial barriers.The year-end regulations included a simplified system for accrediting technical requirements and a more flexible customs guarantee regime. In addition, certain foreign trade-related balances can now be expressed in US dollars.

2. The most read articles of 2025

The 2025 edition of the columnists' column began on March 28, with the aim of contributing to the understanding of the importance of Customs as a central institution in foreign trade. Analysis of the most-read columns confirms, once again since 2022, that the content fulfilled this purpose and met the interests of a specialized audience.

The topics covered focused on issues regulatory and practical, offering useful information for daily operations; innovation and digitalizationhighlighting the trends of new technologies applied to Customs, such as artificial intelligence, blockchain and e-Commerce; history and institutional context, This allows us to appreciate the career of figures like Juan José Alberto Sortheix, who transcends the creation of a classification system and represents a commitment to global customs cooperation and technical excellence, serving as an example for future generations of specialists. This approach also addressed topics currently under development, such as Brazilian Customs Law. It also highlights the sustainability and the environment, showing how the institution, in line with multilateral agreements on the matter, contributes to promoting more sustainable foreign trade. In this way, the most-read columns of 2025 are just a sample of the many articles, interviews, coverages, and collaborative notes published by Customs News throughout the year.

3. Some final recommendations

(I.e. Books

To complement the reading and delve deeper into customs and general interest topics, specialists recommend a selection of Customs books, Available on Customs News: Link to the article (https://aduananews.com/libros-de-aduanas-que-los-especialistas-recomiendan-en-estas-fiestas/) 

To these titles is added one last new addition suggested by Dr. Leonardo Macedo:

• The Lunatic Express: Discovering the World via Its Most Dangerous Buses, Boats, Trains, and Planes, by Carl Hoffman (2011), a travelogue that combines adventure, risk and a deep look at the lives of millions of people on the move around the world. https://www.penguin.com.au/books/the-lunatic-express-9780307590121

(I.e. Books

Additionally, those who wish to know about the most important and already confirmed events of the year can consult the 2026 calendar. (Link: https://aduananews.com/calendario-aduanero-2026-que-mirar-con-atencion/).

(I.e. Training

And for those looking to update their academic skills, we share a training options currently available:  

• National University of La Plata (UNLP): Specialization in Customs Law, recently accredited by CONEAU for its excellence. For the first semester of 2026, the format will be blended (in-person with synchronous meetings).
• CAECE UniversitySpecialization in Customs Management and Legal Regime, accredited by CONEAU (Ministerial Resolution No. 707/25 - Session No. 629 of May 12, 2025) https://www.ucaece.edu.ar/es/posgrado/especializacion-gestion-y-regimen-legal-aduanero
• National University of Rosario (UNR)):Specialization in Customs Law, accredited by CONEAU.https://www.jursoc.unlp.edu.ar/index.php/posgrado/item/4463-especializacion-derecho-aduanero.html 
• University of Buenos Aires: Master's Degree in Tax and Financial Law: https://www.derecho.uba.ar/academica/posgrados/documentos/2026-tributario-folleto-informativo.pdf
• National University of Córdoba (UNC): Master's Degree in International Trade https://posgrados.eco.unc.edu.https://posgrados.eco.unc.edu.ar/MCI-maestria-en-comercio-internacional/
• National University of Rosario (UNR)Specialization in Foreign Trade Operations Accredited by CONEAU (RESFC-2020-158-APN-CONEAU MECCYT) https://www.fcecon.unr.edu.ar/carreras/posgrado/especializacion-en-operaciones-de-comercio-exterior
• Austral University:  Diploma in Customs Law https://www.austral.edu.ar/derecho/posgrados/derecho-tributario/diplomatura-derecho-aduanero/ 
• Chile – Andrés Bello National University (UNAB). Diploma in Customs Law. The oldest diploma program in the neighboring country. https://postgrado.unab.cl/programas/diplomado-en-derecho-aduanero/

These readings and training opportunities help you start 2026 with a clearer understanding of customs and foreign trade. As the saying goes, Life is lived looking forward and understood looking back.Reviewing what happened is key to understanding what's coming. Until the next special edition.

Maria Elsa Colonel 
Editor-in-Chief, AduanaNews.com

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