Importing used machinery: 25% of the tariff and less red tape

Decree 483/2026 adjusts the Import Regime for Used Production Lines (Decree 1174/2016) and repeals its articles 8, 9, 24, 27 and 29. Core changes:(1) the domestic-content requirement drops from 30% to 10%: the beneficiary must purchase NEW goods of domestic origin for an amount equal to or greater than 10% of the FOB value of the imported used goods (art. 7(a) as replaced, with up to 1 year after the approving resolution);(2) the age limit stays at 20 years, extendable to 30 if the goods underwent rebuilding and/or upgrading processes;(3) 'production line' is redefined (the main component is no longer required to be used) and lines for electric power generation and smart/automated warehouses are added;(4) the audit scheme is replaced by accountability reporting by certified professionals;(5) goods under the regime continue to pay 25% of import duties (art. 10 of Decree 1174/2016, which this decree does not amend) and are exempted from the destination-verification fee (art. 13). The exemption from the 3% statistics fee is asserted by the official Casa Rosada release; it is not in the text of Decree 483/2026. verif · Jun 23, 2026 ↗

2026-06-23 verif · Jun 23, 2026 ↗

SMEs and industrial firms that need to modernize or expand installed capacity without the capital for new equipment (metalworking, food processing, plastics, power generation, logistics/smart warehouses). Domestic producers of new capital goods retain a captive demand equal to 10% of the imported FOB value. The UIA reportedly rejected the measure over fears of an influx of scrap-grade machinery (press account, no primary source checked). prob · Jun 23, 2026 ↗