Despegue REFORMS ESEN
updated 2026-08-28
The norm, in detail

Clean cars: 0% import tariff

Decree 49/2025 (mod. Decree 44/2026)
in forceNATIONAL Trade opening

What changed and who it applies to

What changed
Decree 49/2025 sets at 0% the Extra-Zone Import Duty (D.I.E.) for alternative-powertrain vehicles —hybrids (electric motor alongside or alternatively internal combustion), pure electric and hydrogen fuel-cell— with a FOB value of up to USD 16,000, with an annual quota of 50,000 units and 5-year validity from publication. The general extra-zone DIE rate for the auto sector is 35% (Mercosur standard tariff), so the measure takes that duty to zero, but that 35% does NOT appear in the decree text: it is the prior tariff context. Decree 44/2026 (reported by press, Official Gazette Jan 26, 2026) would amend it: it would broaden the technological scope, allow carrying over the unused quota to the following year, keep the annual cap of 50,000 units and exclude motorcycles, mopeds and quads (categories L1 to L7). Decree 44/2026 could NOT be confirmed in a primary source (Official Gazette/InfoLEG); its amendments are supported only by press. verif · Jan 31, 2025
In force
Jan 31, 2025 (publication in the Official Gazette); the regime is valid for 5 years from that date (art. 7 of Decree 49/2025). The Decree 44/2026 amendment would take effect from Jan 26, 2026 per press (unconfirmed in a primary source). verif · Jan 31, 2025
Who it affects
Importers and automotive assemblers bringing in electric, hybrid or hydrogen vehicles with FOB ≤ USD 16,000; the quota of 50,000 units/year (~20% of the average light-vehicle sales) is allocated by call of the Secretariat of Industry and Trade. It also benefits the electric-mobility chain (chargers, aftersales) and consumers who access cheaper clean cars. verif · Jan 31, 2025
The norm
Decreto 49/2025 (PEN), signed on Jan 30, 2025 (signatories: Milei, Francos, Caputo) and published in the Boletín Oficial on Jan 31, 2025. Implemented by Resolución 29/2025 of the Secretariat of Industry and Commerce and by RG 5691/2025 of AFIP-ARCA. It appears to have been amended by Decreto 44/2026 (Boletín Oficial Jan 26, 2026, per press reports); its official primary source could NOT be confirmed. verif · Jan 31, 2025

Our reading

Taking the import tariff to 0% on clean cars is pure trade opening (rule R4: less protection for the incumbent opens the market). It cheapens access to electric mobility and opens a window for importers and satellite services —chargers, aftersales, parts—. To watch: the quantitative cap (50,000 units/year) and the FOB USD 16,000 ceiling limit the scope, and the benefit depends on the quota being renewed; the expansion via Decree 44/2026 is not yet confirmed in an official source. thesis

Where it lands, province by province

Applies the same nationwide

We looked at this rule from each of the five provinces we track and found no effect that lands differently in any of them: it applies the same across the country.

The other rules on this subject14

Importing without a prior permit: from the SIRA to the informational SEDIRes. 1/2023 Trade Secretariat + Joint GR AFIP-Trade 5466/2023 (Official Gazette Dec 26, 2023)in force
Mercosur–EU ratified: 450 million consumers open up to agriculture and industryLaw 27,800 (Official Gazette Feb 26, 2026); provisional application from May 1, 2026in force
Argentina and the US sign their first trade and investment agreementBilateral agreement signed Feb 5, 2026 (no number; submitted to Congress)pending
Industrial export taxes to zero: chemicals, metals and autos export duty-freeDecree 566/2026 (Official Gazette Jul 1, 2026)in force
Weekly newsletter · free

Get on board the takeoff

This week’s updates: reforms, RIGI and verified program data and new provinces as they launch. Free.

no spam we read every one
Which are you?
What are you looking for?
Tell us more
Your provinces empty = all
pick one or more
Fact sheet built on the published rule, with the gaps declared. Back to the reforms
How to read the seals →   verif primary source · prob primary source pending · unconf not sufficiently backed · estim our own calculation · thesis our reading