In force since Oct 1, 2026
Hybrid and electric cars: 0% import tariff
Decreto 49/2025 · art. 1 replaced by Decreto 1128/2026 (Official Gazette, Sep 30, 2026)
in forceNATIONALApplies the same nationwide
Trade opening
0% tariff for hybrid and electric cars with a 50,000-unit annual quota: since Oct 1, 2026 the FOB cap is USD 16,000, 18,000 or 35,000 depending on the type (Decreto 1128/2026).
The other rules on this subject19
Imports: prior approval to bring in goods is eliminatedRes. 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 industryLey 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; pending congressional approval)pending
What changed and who it applies to
What changed
Decreto 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 —a cap that, since Oct 1, 2026, Decreto 1128/2026 replaced with caps by type of car—, 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. Decreto 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). Decreto 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 Decreto 49/2025). Since Oct 1, 2026 there is no longer a single cap: Decreto 1128/2026 replaces art. 1 and sets a maximum FOB value per tariff heading: USD 16,000 for mild hybrids (8703.21 to 8703.33), USD 18,000 for full and plug-in hybrids (8703.40 to 8703.70) and USD 35,000 for pure electric vehicles (8703.80), only for complete units or kits for assembly (CBU, SKD or CKD). The tariff remains at 0%. The Decreto 44/2026 amendment would take effect from Jan 26, 2026 per press (unconfirmed in a primary source). verif Oct 1, 2026 ↗
Who it applies to
Importers and automotive assemblers bringing in electric, hybrid or hydrogen vehicles within the FOB cap for their type (USD 16,000 mild hybrids, 18,000 full and plug-in hybrids, 35,000 pure electric, since Oct 1, 2026); 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 ceiling —which since Oct 1, 2026 rises to USD 18,000 for full and plug-in hybrids and to USD 35,000 for pure electric vehicles, bringing mid-range electric cars into the benefit— limit the scope, and the benefit depends on the quota continuing to be renewed; the expansion via Decreto 44/2026 is not yet confirmed in an official source. thesis
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Analysis and curation: Ignacio Aredez
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