PSP/Courier Regime Relaunched

The PSP/Courier regime is a simplified declaration for imports and exports declared through private postal service providers (PSP) and courier service providers. These rules do not apply to shipments official or state postal service providers carry. These have a different set of rules.

Through Decree 1065/2024, the Federal Executive exempted from import duties and the statistical fee (tasa de estadística) the first five personal shipments—per individual per year—with a FOB value up to USD 400. Shipments under such threshold would only pay VAT and Excise Tax.

By means of General Resolution 5608/2024, the Federal Tax Authority (ARCA) collected the regulations applicable to PSP/Courier regime and repealed all other customs regulations referred to it.

The main change is that shipments up to USD 3,000 of FOB value may be included in this regime, an increase from the prior USD 1,000 value limit.

Regulations applicable both to personal shipments (known as Small Shipments Regime) and other imports and exports carried out through PSP/Couriers have been simplified. For personal shipments, the limit of five annual shipments per individual of up to three units of the same kind each without commercial purposes was kept.

There are special regulations related to shipments with commercial purposes carried by PSP/Couriers, samples, samples for lab testing, shipments for technological or scientific research, shipments of works of art, exports of vegetal and animal products and sub-products, and shipments of drugs to non-resident Argentine citizens.