Res. 256/2000: Argentina's 0% duty regime for new production lines
Resolution 256/2000 sets up Argentina's Import Regime for Goods Forming Part of Large Investment Projects. When an Argentine company installs a new, complete and self-contained production line, the new equipment it imports from outside MERCOSUR pays 0% import duty. It covers new plants, capacity expansions, diversification and modernization producing tangible goods or electricity, with no minimum investment amount. The Secretariat of Industry and Trade approves each project. The regime is in force, as amended in 2024 and 2025.
- Required by
- Res. (ME) 256/2000
- Agency
- SIyC
- Estimated timing
- Full review: about 1 year. With cargo ready to ship, the CET is issued in about 2 days and the goods are cleared with the benefit, under a customs guarantee, while the review continues.
- Official fee
- [COMPLETAR]
- Our fee
- Tailored quote
Why it is mandatory
What your buyer saves. New equipment imported from outside MERCOSUR as part of the project pays 0% import duty (art. 10). This covers the line itself, its accessories (laboratory and measuring equipment), pollution treatment equipment and automated smart warehouses. Since Res. 938/2025, power generation lines also qualify. Other import taxes are paid as usual.
Your shipment does not have to wait. With the Certificate of Pending File (CET, Constancia de Expediente en Trámite), your buyer clears the goods with the benefit while the project is still under review, posting a customs guarantee for the exempted duties instead of paying them. The guarantee is released once the authority approves the final accountability report.
Why your documents matter. The CET is issued from the detailed list of goods and quantities, so your pro forma, models and tariff codes must match what you ship. Any extra or non-listed item can lead customs to enforce the guarantee on your buyer.
What the regulation says
«El peticionante, mientras se encuentre en trámite la resolución respectiva, podrá emitir una CONSTANCIA DE EXPEDIENTE EN TRÁMITE (CET), a fin de ser presentada ante la Dirección General de Aduanas, permitiendo realizar la importación a consumo de los bienes al amparo del presente régimen, constituyendo las respectivas garantías aduaneras. La CET podrá emitirse por única vez y bajo exclusiva responsabilidad de la peticionante.»Unofficial translation: “While the respective resolution is pending, the applicant may issue a CERTIFICATE OF PENDING FILE (CET), to be submitted to the Directorate General of Customs, allowing the goods to be cleared for consumption under this regime by posting the respective customs guarantees. The CET may be issued only once and under the applicant's sole responsibility.”
«La peticionante deberá mantener la posesión de los bienes importados y nacionales nuevos que hagan a la completitud y funcionamiento de la línea de producción, (…) hasta los DOCE (12) meses posteriores al plazo determinado para la puesta en marcha o hasta la emisión de la Comunicación Oficial dirigida a la Dirección General de Aduanas, (…) relativa a la liberación o ejecución de las garantías, lo que ocurra primero,»Unofficial translation: “The applicant shall retain possession of the new imported and domestic goods that make up the completeness and operation of the production line, (…) until twelve (12) months after the deadline set for start-up or until the issuance of the Official Communication addressed to the Directorate General of Customs, (…) regarding the release or enforcement of the guarantees, whichever occurs first,”
«En los casos en que la línea de producción, (…) no sean instalados o puestos en marcha dentro de los plazos y condiciones establecidos por la presente, (…) o que se encuentre en posesión de una persona distinta de la peticionante (…), se considerarán incumplidas las obligaciones del Régimen y, consecuentemente, se solicitará la ejecución de las garantías oportunamente constituidas.»Unofficial translation: “Where the production line (…) is not installed or started up within the deadlines and conditions established herein, (…) or it is in the possession of a person other than the applicant (…), the obligations of the Regime shall be deemed breached and, consequently, enforcement of the guarantees posted shall be requested.”
«Ante cualquier supuesto de incumplimiento de las obligaciones del presente Régimen, la Autoridad de Aplicación podrá imponer una sanción pecuniaria adicional equivalente al VEINTE POR CIENTO (20%) del importe correspondiente a los tributos no ingresados, con más los intereses aplicables de acuerdo al tiempo transcurrido, (…) más un cargo punitorio del DOS POR CIENTO (2%) mensual.»Unofficial translation: “In any case of breach of the obligations of this Regime, the Enforcement Authority may impose an additional monetary penalty equal to TWENTY PERCENT (20%) of the amount of unpaid taxes, plus applicable interest according to the time elapsed, (…) plus a punitive charge of TWO PERCENT (2%) per month.”
Rules that require it
- Res. (ME) 256/2000: Creates the Import Regime for Goods Forming Part of Large Investment Projects: scope, 0% import duty, CET, deadlines, accountability and penalties (consolidated text).
- Res. (ME) 1319/2024: Overhaul (Official Gazette 06/12/2024): enforcement authority, CET issued by the applicant, six-month accountability report and automatic deadlines for the administration.
- Res. (ME) 938/2025: Official Gazette 11/07/2025: adds power generation, lowers the local purchase to 10% of FOB, redefines possession and rewrites the penalties in art. 15.
- Res. (SIyC) 204/2000: Implementing rules: definition of a complete, self-contained line, technical opinion content, guarantees and CET issuance.
- Res. (SIyC) 485/2024: Official Gazette 26/12/2024: TAD filing, non-binding prior consultation, user manual, guarantee for exempted duties and submission to customs via VUCEA.
- Res. (SIyC) 308/2025: Official Gazette 11/08/2025: aligns rules with the 10% threshold, adds technology-based biological processes and ties the CET only to the complete goods list.
Products covered
What qualifies for 0% duty and what does not:
- New goods forming a complete, self-contained production line installed at the buyer's plant: new plant, expansion, diversification or modernization.
- Accessories with a function inherent to the line, shipped together with it.
- New equipment for treating or removing air, soil or water pollutants.
- Smart warehouses: storage and handling systems integrated and controlled by software (not the building).
- Excluded: used or pre-existing equipment, spare parts, and lines that only convey goods or perform a single operation.
- Electrical equipment that will be placed on the market may also need electrical safety certification.
Requirements and documents
Your buyer files through Argentina's TAD platform. From you, the supplier, it usually needs:
- A pro forma invoice, quotation or contract identifying every machine, model, quantity and FOB value.
- Technical data to support the technical opinion signed by a licensed engineer: layout drawing, process block diagram and a Gantt chart covering shipment, installation and start-up.
- Consistent tariff classification (NCM) for each item, since the CET lists goods and quantities.
- On the buyer's side: buying new locally made goods for at least 10% of the FOB value imported under the regime, and starting up the line within one year of approval.
- A customs guarantee for the exempted duties at each clearance.
Official fees and timing
| Concept | Amount | Valid | Source |
|---|---|---|---|
| Filing «Res.256/00 – Régimen de Importación de Grandes Proyectos de Inversión» on TAD | [COMPLETAR] | [COMPLETAR] | Res. (SIyC) 485/2024, art. 1 |
| Destination verification fee on goods imported under the regime | Exenta | 2026 | Res. (ME) 1089/2000 (note in the consolidated text of Res. 256/2000) |
The customs guarantee is not a fee: it secures the exempted duties and is released when the project is approved. Its cost (for example, a surety bond), the engineer's opinion and the accountant's sign-off are private costs quoted separately, as are our fees.
Estimated timing
Full review: about 1 year. With cargo ready to ship, the CET is issued in about 2 days and the goods are cleared with the benefit, under a customs guarantee, while the review continues.
Depends on: The CET is generated automatically once the goods list (Annex III a) is uploaded complete; it can be issued only once and is valid for 180 calendar days before customs (Res. 204/2000, art. 21). The final resolution depends on the technical opinion and on answers to official requests within 5 business days.
Our fee is quoted in writing for your case: upload your documents below and get a tailored quote.
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How we handle it remotely
Project scoping
You or your buyer send the line description, equipment list and quotation. We confirm whether it qualifies as a complete, self-contained line.
File preparation
We build the annexes and coordinate the technical opinion, layout and schedule with your engineering data.
Filing and CET
We file on TAD and issue the CET with the exact list of goods and quantities, so the shipment clears at 0% duty.
Follow-up
We answer official requests, request changes or extensions before deadlines and track the 10% local purchase.
Accountability and release
We prepare the final report within 6 months after the start-up deadline and follow it until the guarantees are released.
Risks of not having it
- Enforcement of the guarantees if the line is not started up on time, the goods pass to a third party or no final report is filed (Res. 256/2000, art. 15).
- Enforcement of 100% of the guarantees if the 10% local purchase is not met (art. 15, g).
- An extra penalty of 20% of unpaid duties plus interest and a 2% monthly surcharge (art. 15 bis).
- Enforcement of the guarantees if the CET is used for goods outside the project or in excess, without prejudice to Customs Code penalties (art. 15, f).
15+ years with Argentine agencies
We have worked on Res. 256/2000 projects for more than 15 years and followed every reform: the CET now issued by the importing company itself, the local purchase requirement cut from 20% to 10%, and the six-month accountability report. Files usually stall when the equipment list does not match what was cleared or the schedule is unrealistic, so before the CET is issued we check every item against your invoice and tariff code.
Frequently asked questions
Is Res. 256/2000 still in force?
Yes. As of 3 October 2026 it applies as amended by Res. (ME) 1319/2024 and Res. (ME) 938/2025, with implementing rules in Res. 204/2000 updated in 2024 and 2025. It was not replaced by RIGI, Argentina's separate large investment incentive under Law 27.742, which targets investments of a different scale.
Can used machinery or spare parts be imported at 0%?
No. The line cannot include used or pre-existing goods, and art. 10 expressly excludes goods imported as spare parts. New equipment bought locally or imported under the general regime can still be part of the line if the technical opinion certifies it is new and needed to complete it.
Is there a minimum investment amount?
No minimum amount is set. The project must form a new, complete and self-contained line that improves competitiveness, and the buyer must purchase new locally made goods worth at least 10% of the FOB value imported under the regime.
What is the CET and who issues it?
The Certificate of Pending File (Constancia de Expediente en Trámite) is issued by the importing company itself through the system, only once, and lets it clear the goods with the benefit while the project is reviewed, posting a customs guarantee. It does not mean approval: if the project does not qualify, the guarantee is enforced.
Can my buyer resell the line?
Not during the commitment period. The buyer must keep possession of the line until 12 months after the start-up deadline or until the guarantees are released or enforced, whichever comes first. A change of possession needs prior authorization for exceptional reasons.
Do power generation and agri-tech projects qualify?
Since Res. 938/2025, lines producing electricity qualify. Biological processes such as breeding or growing living organisms qualify when the equipment includes electronic, digital or electromechanical technology to automate, monitor or control the process (Res. 308/2025).
Get a tailored quote for large investment projects
If you already have experience and want a competitive quote to compare, or to optimize costs and timing, send us your background documents and we quote with priority.
- 1Upload your documents and tell us about the product.
- 2We review them against the regulation that applies.
- 3You receive a written quote and, if something is missing, the exact list.
- 15+ years with Argentine agencies
- Fully remote, nationwide
- Official fees published with source
- Reply within 6 hours
- Experience with every agency
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