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Argentina Expands Factory Customs Regime to Include Suppliers

Law & RegulationTuesday, April 28, 2026

Argentina's National Executive Branch published Decree No. 252/2026 on April 17, 2026, expanding the factory customs regime (régimen de aduana en factoría, RAF) to include suppliers of establishments already participating in the regime, effective 60 days after publication.

The decree modifies Decree No. 688/2002 to allow suppliers to import goods under the RAF that are destined for incorporation into productive processes resulting in intermediate goods. These intermediate goods will subsequently be transferred to RAF establishments for integration into the final manufactured products designated under the regime.

The expansion represents a significant broadening of Argentina's special customs arrangements, extending duty-free import privileges beyond direct manufacturers to their supply chain partners. This development aligns with broader efforts to enhance manufacturing competitiveness through reduced input costs for industrial production.

Prepared bySouth America VAT Review Team
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