The Government of Argentina extended until March 31, 2026, effective from January 1, the regime that establishes a 0% Export Duty (ED) rate for certain strategic aluminum and steel goods, when exported to countries that apply import tariffs equal to or greater than 45%, as originally provided for in the Decree 726, issued in October.
The extension was arranged by means of the Decree 930, published on December 31, 2025Therefore, the exports reached will continue to be taxed at zero withholdings during the first quarter of 2026, without modifications to the requirements or the scope of the regime.
The preamble to the new regulation highlights that Argentina has significant production capabilities in the aluminum and steel sectors, considered strategic due to their contribution to employment, industrial added value, and foreign exchange generation.
Furthermore, it is noted that protectionist practices persist in international trade, expressed in the application of high import tariffs by various countries, which directly impacts the competitiveness of Argentine exports of these products.
Faced with this scenario, the Executive Branch considered it necessary to extend the validity of the regime, with the aim of mitigating the adverse effects that these trade barriers generate on the export sector.
Legal framework
To that effect, the decision was adopted in exercise of the powers conferred by the Article 755 of the Customs Code, which empowers the Executive Branch to set export duties, and is subject to the parliamentary control provided for in the Law 26.122,/2006 that regulates the intervention of Congress with respect to delegated decrees.
Thus, at the beginning of 2026, the Government of Argentina maintains a trade policy tool aimed at sustaining the external competitiveness of aluminum and steel exports in the face of scenarios of high tariff protection in destination markets.
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