A recent General Instruction issued by the General Directorate of Customs (ARCA) enables a new simplified regime that allows tourists to bring in goods for non-commercial purposes, including household appliances such as refrigerators, washing machines, ovens, water heaters, and microwaves.
This regime is designed for individuals who wish to import items for personal or family use, with no commercial or industrial purpose. It is especially relevant at border crossings with neighboring countries — such as Chile or Paraguay — where many Argentines regularly cross to shop during long weekends or holidays.
The core of the procedure is set out in section 4 of the regulation, under the heading Applicable Procedure. It establishes that the tourist must submit form OM-2153-A to customs, providing personal information, a description of the goods, and their value.
Once the data is verified, customs officers will calculate the applicable taxes: import duties, statistical fee, and VAT. These amounts can be paid on the spot, and once payment is made, entry of the goods is authorized. The duty-free allowance for the baggage regime does not apply here.
This mechanism provides a legal, transparent, and accessible route for those who wish to purchase goods abroad without resorting to concealment, undervaluation, or misdeclaration. It also opens the possibility of accessing products that are often overpriced or scarce in the domestic market.
The implementation of this regime represents a positive policy shift: it formalizes a common practice among border consumers and provides a clear regulatory framework. However, it is important to note that it does not exempt from tax payments or turn a tourist into a frequent importer. Use of the regime must be limited to one unit of the same type (e.g., one refrigerator), in new condition, per calendar year, and for individuals over 16 years of age.
In contexts where customs control is often associated with obstacles or penalties, it is a positive sign that the State promotes regulated channels for the entry of personal-use goods, recognizing rights without criminalizing consumption.
Tax table published by ARCA:
| Code | Household appliance (non-commercial) | Import Duty | Stat. Fee | VAT | Excise Tax | Income Tax |
|---|---|---|---|---|---|---|
| 1 | Refrigerator/freezer and other domestic refrigeration equipment | 20% | 3% | 21% | — | 11.00% |
| 2 | Washing machines, dryers and combined appliances | 20% | 3% | 21% | — | 11.00% |
| 3 | Dishwashers for domestic use | 20% | 3% | 21% | — | 11.00% |
| 4 | Oven/stove (electric, domestic use only) | 20% | 3% | 21% | — | 11.00% |
| 5 | Water heaters/boilers (electric, domestic use only) | 20% | 3% | 21% | — | 11.00% |
| 6 | Air conditioning for domestic use | 20% | 3% | 21% | 9.50% | 11.00% |
Tax table for household appliances according to ARCA
