Postal Shipment Regime Amended

Through Decree 604/2026, published in the Official Gazette on July 17, 2026, the Executive Branch amended the regulations under the Customs Code applicable to postal shipments carried out through official postal services. The Decree entered into force on the date of its publication.

The Decree provides that commercial exports made by postal means will not be subject to valuation caps, with the aim of facilitating access to this export channel for manufacturers and traders seeking to market their products abroad through a simplified procedure.

The rule also amends the regime applicable to non-commercial imports made by postal means. Going forward, shipments with a FOB value of up to USD 400 will be exempt from import duties and the statistical fee, subject to a limit of five shipments per calendar year per person. If such amount or the annual limit is exceeded, the excess will be subject to the applicable taxes under the general import regime.

These changes align the tax treatment of imports processed through the official postal operator with the regime applicable to shipments handled by Postal Service Providers (PSP/Courier). In this context, the Decree repeals article 8 of Decree 161/1999, which had provided for a single 50% rate applicable to certain postal imports.

Finally, the Decree authorizes the Argentine Tax Authority (ARCA) to issue the supplementary rules required to implement it.