Duty-Free Shops at Land Border Crossings

Through Decree 438/2026, published in the Official Gazette on June 10, 2026, the Federal Executive incorporated MERCOSUR Resolution 64/2018 into the Argentine legal framework and formally established the Duty-Free Shops at Land Border Crossings Regime in Argentina.

The new regime allows the retail sale of goods of domestic and/or foreign origin to travelers entering or leaving the country, provided they do not acquire goods for business purposes. The entry into or exit from Argentina of goods purchased at duty-free shops will be subject to the personal luggage regime. Accordingly, the allowances, value limits, frequency restrictions, tax treatment, and all other conditions in force under that regime will apply.

The establishment, authorization, and operation of duty-free shops in these areas will require both the Ministry of Economy’s prior commercial authorization and the Argentine Tax Authority’s (ARCA) validation of the premises and operators.

The Decree provides that ARCA and the Ministry of Economy will issue the regulations necessary to implement it. Accordingly, the actual entry into force of the regime will depend on the issuance of said regulations, which must be adopted before July 11, 2026.