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2.38. (...) within the framework of the Latin American Integration Association (LAIA), between 2013 and 2021, Argentina initiated negotiations with Mexico to expand and strengthen ACE No. 6, and with Peru to expand and strengthen, at the bilateral level, ACE No. 58 (MERCOSUR-Peru). The negotiations address provisions on trade in services, investment, government procurement, trade and the environment, the participation of SMEs and gender equality.

3.40. The Executive has the power to modify import duties on imports for consumption or to exempt such goods from import duties for various purposes, including (...) (c) to promote, protect or preserve domestic production of goods and services, natural resources and animal and plant species". (...).

3.42. To promote clean new technologies and to support the development of a local industry, in 2017 Argentina temporarily (for 36 months) reduced import duties on vehicles using hydrogen fuelled hybrid engines, electric engines and fuel cells for a quota of 6,000 vehicles. (...).

3.44. Under the National Development Programme for the Use of Renewable Energy Sources for Electricity Production, capital goods, equipment, new components and inputs for renewable energy investment projects not produced in Argentina and needed to manufacture local goods were, until 31 December 2017, exempt from import duties and all other duties, taxes and fees levied on imports (Table 3.11).

Table 3.11 Tax-exempt goods
HS: 7007.19.00; 7326.19.00; 8412.90.90; 8412.90.90; 8419.89.99; 8482.10.10; 8483.10.90; 8483.40.10; 8483.60.90; 8483.90.00; 8501.52.10; 8501.64.00; 8503.00.90; 8504.40.90
Description: Toughened (tempered) safety glass of a kind used in photovoltaic generators; Wind turbine blades used on wind turbines with a rated power exceeding 700 kW; Wind turbine hubs; Forged ring, of iron or steel, of a kind used to produce toothed wheels for wind turbine yaw systems (yaw ring); Finned-tube heat exchangers, of a kind used for wind turbines; Double-row radial ball bearings, of a kind used in wind turbine blades; Transmission shafts, of a kind used for wind turbines;
Gear boxes, of a kind used for wind turbines; Flexible couplings, of a kind used to connect the gear box to the generator in wind turbines; Toothed wheels, of a kind used for wind turbine yaw systems; Back-geared multi-phase AC motors, of an output exceeding 750 W but not exceeding 75 kW, of a kind used to orient the yaw drive of wind turbines; AC generators (alternators), of an output exceeding 750 kVA, of a kind used in wind turbines; Wind turbine nacelle frames, of cast iron or steel; Inverters, of a kind used in photovoltaic generators, of an output exceeding 15 kW, for a DC input voltage not exceeding 1,300 V and an AC output voltage not exceeding 2,000 V

Table 3.12 Other tariff concessions, 2020 and 2021
Programme: Importation of a quota of 6,000 hybrid, electric and (hydrogen) fuel cell motor vehicles at reduced tariff rates
Legislation: Decree No. 331/2017; SIS Resolution No. 536/2017 SI Resolution No. 28/2018

Table 3.12 Other tariff concessions, 2020 and 2021
Programme: (...) Tax on Carbon Dioxide (Law No. 27.591) and any other specific tax imposed on those fuels
Legislation: (...) Law No. 27.591/2020

Table 3.12 Other tariff concessions, 2020 and 2021
Programme: National Development Programme for the Use of Renewable Energy Sources for Electricity Production (regime for investments for power-generation undertakings)
Legislation: Law No. 26.190/2007; Decree No. 562/2009; Law No. 27.191/2015

3.61. Argentina also levies other charges on sales and imports of liquid fuels and electrical energy and has maintained an additional emergency tax of 7% on cigarettes. (...) In addition, a carbon dioxide tax was introduced on liquid fuels in 2018 (...).

Table 3.18 Taxes on imports of liquid fuels, March 2021[a]
Carbon dioxide tax - Law No. 27430
Updated fixed amount levied
Petrol, up to 92 RON: 1.274/litre
Petrol, greater than 92 RON: 1.274/litre
Virgin naptha: 1.274/litre
Natural or pyrolysis gasoline: 1.274/litre
Solvent: 1.274/litre
Turpentine: 1.274/litre
Gas oil: 1.463/litre
Diesel oil: 1.463/litre
Kerosene: 1.463/litre
Fuel oil: 0.481/litre
Petroleum coke: 0.517/kg
Coal: 0.398/kg

[a] The amounts listed are for 12 March to 31 May 2021.