For those who went on vacation abroad and
bought products abroad
such as electronics, toys, clothing and cosmetics, a typical question is what will happen when they return, when it is their turn
to go through Customs
.
Will they have to pay a tax?
And if so, how
much
?
There are tourists who this summer
could be confused
about what awaits them, due to
news
that had a lot of impact at the end of last year, right at the beginning of the season.
Shortly after taking office, the new government had proposed that travelers could enter merchandise into Argentina
without a limit
and
without paying any tax
, as long as they were
for personal use
.
But the truth is that
that intention did not prosper
.
It was part of the megaproject known as the "
Omnibus Law
", which failed to be approved in extraordinary sessions and whose future in Congress remains uncertain.
Therefore, until now
there have been no relevant changes
in the baggage regime.
The Federal Public Revenue Administration (AFIP) had to clarify in a statement that "
the current regulations
remain in force
until
the law is approved."
Customs checks luggage for undeclared merchandise.
Photo: AFIP.
Thus, to avoid
unpleasant surprises
, what is always recommended to passengers is to arrive very well informed about
the rules
in force, which can be somewhat complex.
It is key, in this sense, to know exactly what merchandise it is possible to bring
without tariff
, how the amount to be paid for the rest should be calculated, what
exchange rate
is taken and what
documentation
allows
coverage
against possible undue or excessive charges.
Below, point by point, an
updated summary
with everything you need to review in 2024 before embarking on your return.
When leaving the country: how to declare imported products so as not to pay taxes when you return?
First, while still in Argentina, and
before embarking
abroad, travelers should
declare and exhibit
to the Federal Public Revenue Administration (AFIP) the products
manufactured in other countries
that they are carrying.
The procedure is carried out at the customs posts in the terminals and airports, filling out the
OM 121 form
, either in
(downloaded here) or
online
(from this link).
There you will have to detail, for each item, data such as the
brand
and the
serial number
.
The AFIP has a
step-by-step guide
for this procedure (accessed here).
Why is it important
to arrive with
enough time to do this?
Because, otherwise, upon returning to Argentina, Customs could demand that taxes be paid on those products, as if they had been
acquired during the trip
.
And the passenger will have trouble proving that he already had them.
The procedures are carried out at the airport before the AFIP.
Photo: Archive.
What precautions should you take when buying abroad to avoid extra taxes at Customs when you return?
For all purchases made abroad, the traveler should
save the
invoices
and
have them on hand
when re-entering the country.
Otherwise, Customs may calculate the tax based on an
estimated price higher
than what was actually paid.
In this regard, the AFIP warns that "for the purposes of
determining the value of the goods that make up the luggage, the value of their acquisition
accredited by invoice
will be taken into account
."
"If the invoice is not available or if it is presumed to be
inaccuracy
, the value generally
established by the customs authority
will be taken into account ," the agency adds.
Returning from abroad: what is customs declaration and how is it carried out?
To carry out the customs procedure, the traveler must initially fill out an
affidavit
detailing, one by one, what products were purchased
during the trip
and what their
values
are .
This can be done digitally
in
an AFIP app or in the self-management terminals, or by filling out a form in your own handwriting (the
OM 2087/G5 or OM 2087/G6).
What products can be brought in the suitcase in 2024 without paying customs tax?
Since 2018, Argentines have been allowed to return to the country with
one cell phone
and one
notebook or tablet
per person purchased abroad
without paying tariffs
, since they were considered items for personal use.
Customs should also not charge taxes for everything that has been
declared when leaving
or for bringing
clothes, books,
prescription medicines and other objects in the suitcase.
used
for personal use
, as long as there is no reason to suspect that they are being entered for
commercial purposes
(for resale).
Outside of these exceptions, travelers can bring products without paying taxes
up to a certain value
, which is known as "
deductible
."
How much is the franchise currently?
It depends
on how you are entering the country:
-
By air or by sea
.
You can bring up to
US$500 per month
in duty-free merchandise.
-
By land, river or bridges
.
You can bring up to
US$300 per month
in duty-free merchandise.
Additionally, if you return to Argentina by plane or by sea, there is an
extra allowance of US$500
for what you purchase in the
free shop on arrival
.
However, when arriving by land or by river, this benefit does not apply, except in
Puerto Iguazú
.
In the arrival free shop there is an extra franchise.
Photo: Archive.
Customs Declaration: how to add family deductibles to pay less taxes?
It is key to know that married couples, people in a cohabiting union and non-emancipated children under 16 years of age
can pool
their allowances
to complete the customs procedure, even when they bring a single product.
For a couple, like this, the excess when arriving by air will be
US$1,000
.
Now, in the case of those
under 16 years of
age (who have not yet reached that age), their tax-free amounts are
half
: instead of US$500 each, they have US$250;
and instead of US$300, it adds up to US$150.
Customs 2024: step by step, how to calculate the tax if what is purchased exceeds the excess?
If the value of what was purchased abroad or in the
Argentine
free shop
exceeds the available deductibles , a
50% tariff
will have to be paid
, applicable only on the
excess amount
.
For example, if you return by plane with products for
US$700
, the US$500 deductible will be exceeded by US$200.
Then the AFIP will charge
a US$100 fee
, equivalent to 50% of those US$200.
Each traveler has a monthly franchise and pays 50% of the excess.
Photo: Andrés D'Elía.
Customs tax 2024: how is the payment made and what exchange rate is applied?
The fee is
calculated in dollars
, but can be
paid in pesos
, either in cash, by card or with a bank deposit.
The amount to be paid will be the amount that arises from converting the sum into dollars according to the
official exchange rate
of the moment.
Finally, for everything paid, the corresponding official
receipt
must always be required .
MDG