Shipping small parcels to 
Argentina: how the US$400 allowance works in detail
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 Since July 17, 2026 postal and courier rules are the same; the old 50% flat postal rate was repealed.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.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
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 | |
| 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| Post | Same as courier from July 17, 2026; 50% flat rate repealed | |
| Process | Postal and door-to-door procedures unified; electronic pre-check before arrival |
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 ARCA page says only VAT and internal taxes apply (where relevant) and gives no rate; the 21% on this page is the general IVA rate (the
AFIP rate table lists 21%). Neither the ARCA page nor Decree 604/2026 mentions advance collections (percepciones).
- Value above US$400: the text of Decree 604/2026 (
AFIP legal library) says the excess pays the taxes that apply to import for consumption under the general regime, so only the excess is taxed.
- The full text of RG 5884/2026 could not be opened; the ARCA notice only says shipment data is validated electronically in advance and does not describe the procedure.
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.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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