Charging Import Duties on Software Violates Argentina’s Treaty Obligations

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he customs division of the Argentine Federal Tax Authority has decided to ignore its country’s treaty obligations.  In a recent effort to increase revenue, customs has been levying assessments of import duties on importers of software. These duties are being assessed on all software imported on tangible media (e.g., pen drives, CDs, DVDs). For now, customs continues to respect the exemption from tax of digital transfers of software.

For almost three decades, Argentina has exempted all software formats from import duties. Domestically, this rule is found in a 1995 resolution from Argentina’s Ministry of Economy.[1]  That resolution exempts import duties on software, clarifying the right to tax only the value of the tangible media housing the software. The Federal Tax Authority now claims the 1995 resolution was repealed. We disagree…

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