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Argentina Software Tariff/Tax/Documentation Requirements

Discussions of certification and testing standards for vertical industrial products, import regulations, temporary Entry, tariffs, prohibited and restricted imports to Argentina.

Argentina Software Tariff/Tax/Documentation Requirements

Postby qszheng_forum » Mon Nov 17, 2008 1:38 pm

To minimize duties and taxes is by noting separately in the required commercial invoice the value of the software product (intellectual property) and the value of the physical medium/support (CD). Software/intellectual property is introduced under HS code 8524.31.00.910Z, and subsequent modifications (extra-zone import tariff: 0 percent, statistical fee: 0.5 percent). Physical support is introduced under HS code 8524.30.00.920C (extra-zone import tariff: 17.5 percent, statistical fee: 0.5 percent).

One can import both software and physical support under the same HS code 8524.30.00.930F and paying an extra-zone import tariff: 17.5 percent and a statistics fee: 0.5 percent. This HS code applies when the value of the medium and the value of the IP are not broken down/discriminated in the commercial invoice.

When full sales price, including cost of updates, is shown on the original invoice, with no invoice separation is made than a 17.5 percent tariff applies to that amount. If updates are sent at a later date, and the value was included in the original invoice, the updates will pay duties again. Updates, sent separately, receive the same treatment as any piece of software. Therefore, though they generally do not have commercial value, it is advisable to break down the price of medium and the IP, even with a “symbolic” value of US$5, for Argentine customs purposes.

There is no difference between customized software and packaged software.

It is extremely important to detail in the packing list every single item included in the shipment. If a CD or floppy disk containing drivers, manuals or back-ups is included in the shipment without being listed on the packing list, Argentine customs considers it smuggling with corresponding fines/penalties.

On the other hand, all physical medium which represent products contained under HS 49.01 (printed material or graphic arts, for example, dictionaries or manuals), if sent separately or at a later stage, has to be introduced in country as follows:

1) - HS. 8524.31.00.111H medium with discriminated value in commercial invoice: duty 17.50 percent plus statistics fee of 0.50 percent.
HS 8524.30.00.112K intellectual property with discriminated value in commercial invoice: duty 0 percent plus statistics fee of 0.50 percent.

2) HS 8524.30.00.113M medium with no discriminated value in commercial invoice: duty 17.50 percent plus statistical fee of 0.50 percent. Import duty for software, plus a statistical fee of 0.5 percent, is applied on the CIF value.

Other taxes applied to this subtotal are VAT (21 percent), additional VAT (10 percent) and advanced profits tax (3 percent). The latter two taxes are deductible by the importer from other tax liabilities in Argentina.

Other import costs such as port charges and customs brokers fees are applied on the CIF value. Bank charges are applied on FOB value.

Imports over the Internet

In reference to imports over the Internet, Argentina uses applicable resolutions of the Lisboa accord/agreement. Software imported over the Internet for personal/home use is not taxed. The IVA Law applies for software imported or downloaded over the Internet for commercial use or commercial purposes. The level of declaration of software delivered over the Internet is unknown. Companies with high level of exposure, declare it. The illegal use or copying of software is a crime by law in Argentina. Non-registered software utilized to earn income in Argentina is subject to a withholding tax that could reach 35%. Registered software utilized in Argentina to earn income could be subject a withholding tax of 12% on that income. This is additional to the applicability of the VAT on services at the time of registration.

Re-Imports of Repaired Computer Equipment

Re-imports of repaired computer equipment is characterized as a temporary export. Equipment sent for repair purposes abroad are charged with import duties and taxes that apply only to the value added or repaired part/work done on the equipment.

Voice Over Internet Protocol

According to the Secretariat of Communications, the Voice Over Internet Protocol services is a free telecommunications service in Argentina. It is officially allowed and there are no known efforts from the Argentine government to regulate it or impose any restrictions on it.
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