Shipping small parcels to Argentina: how the US$400 allowance works
Answer
For non-commercial personal imports into Argentina, each shipment can be up to US$3,000. The first US$400 (FOB) is free of import duty and statistics fee, but 21% VAT (IVA) is still due; value above US$400 is taxed under the general regime. Limit: 5 shipments per person per year. Since 2026-07-17 postal and courier rules are the same; the old 50% flat postal rate was repealed.
- Applies to
- Non-commercial small shipments from China to individuals in Argentina, by courier or post.
Rules at a glance
| Item | Rule | Source |
|---|---|---|
| Scope | Up to US$3,000 and 50 kg per shipment, max 3 of the same item, non-commercial | ARCA small shipments |
| Allowance | First US$400 FOB free of duty and statistics fee; VAT still due | Same |
| Above US$400 | General regime on the excess | Same |
| Frequency | 5 per person per year | Same |
| Post | Same as courier from 2026-07-17; 50% flat rate repealed | Official Gazette, Decree 604/2026 |
| Process | Postal and door-to-door procedures unified; electronic pre-check before arrival | ARCA notice RG 5884/2026 |
What you can do
- Remind buyers that the duty-free allowance covers only 5 shipments a year, and several orders will use it up.
- List VAT separately in your quote.
- Do not split orders to stay under the allowance; the rules count shipments and frequency.
Still uncertain
- The 21% VAT rate comes from an ARCA page summary; no official text found on extra advance tax (percepciones).
- Decree 604/2026 and RG 5884/2026 read from summaries only; the legal text still needs checking.
- How the part above US$400 is actually calculated still needs checking.
When we update this page
We update it when Argentina's ARCA or the Official Gazette changes the threshold, the shipment limit or the tax rates.