The Government established zero tariff for the import of parts of motorcycles for local manufacturers. This was established by Decree 460/2023 of this Thursday.
Through the resolution, it imposed until December 31, 2028 inclusive, an aliquot of zero percent (0%) corresponding to the Extra-Zone Import Law (DIE) for the tariff positions of the Mercosur Common Nomenclature (NCM).
The import duty will apply only for sketchy vehicles, totally unassembled, understanding as such those that present the essential characteristics of complete articles, in the terms of the General Interpretative Rule 2 a) of the Harmonized System of Designation and Coding of Merchandise.
In addition, can only access this benefit subjects who identify themselves as manufacturers in the ARGENTINE REPUBLIC -through the World Manufacturer Identifier (WMI)- of vehicles included in the tariff items listed in the Annex to this decree, and that reach a Minimum Local Added Value.
The Minimum Local Added Value must reach, for the whole of the activity carried out in the ARGENTINE REPUBLIC, the following values:
- 2024: 10%
- 2025: 11%
- 2026: 12%
- 2027: 13%
- 2028: 14%
Likewise, each vehicle model that is imported within the framework of the benefits of this measure must comply with the following Minimum Local Added Value:
He Minimum Local Value Added will be calculated according to the following formula:
Import: what goods are included
understood as national goods the parts, pieces, subassemblies, assemblies and integral systems of motorcycles and other vehicles covered by this measure, produced in the ARGENTINE REPUBLIC -excepting the Special Customs Area of the Province of TIERRA DEL FUEGO, ANTÁRTICA AND ISLAS DEL ATLÁNTICO SUR-, for their integration in the manufacture of these vehicles or for their export, in the forms and conditions established by the Application Authority.
All imports will be counted as imported goods. imports corresponding to heading 87.11 and tariff item 8703.21.00 of the COMMON MERCOSUR NOMENCLATURE (NCM). For each calendar year, the subjects reached by the benefits of this decree may not count as imported goods complete and totally disassembled vehicles (CKD) of more than 250cc. in up to an amount equivalent to FIFTEEN PERCENT (15%) of the value CIF of the total of its imports corresponding to the referred tariff positions for said year.
Import of parts: how to access the benefit and what are the penalties
Subjects interested in adhering to the benefits established by this measure must apply to the Enforcement Authority in the terms and conditions that it establishes.
Likewise, at the end of each calendar year they must report, as an affidavit, compliance with the provisions, in the forms established by the Enforcement Authority. In the event of non-observance or inaccuracy of said information, the measures provided in article 110 of the Regulation of Administrative Procedures, Decree No. 1759/72 – TO 2017, as well as those set forth in article 6 of this decree, will apply.