Argentina Importer of Record (IOR)

Importer of Record in Argentina

Argentina is a key market for IT and industrial technologies in the Southern Cone. However, the import environment is strictly regulated by AFIP, requiring all imports to be linked to a local entity with a valid CUIT (Código Único de Identificación Tributaria). We act as your legal IOR, managing customs filings, IVA (VAT) settlement, and regulatory compliance so you don't need to establish a local presence.

CUIT & Taxpayer Registration
AFIP & SIM Filing
21% VAT (IVA) Management
Discuss an Argentina import
Last Updated: January 13, 2026
Market Entry Barriers

Why an Importer of Record is mandatory in Argentina

Foreign companies cannot submit customs declarations or legally enter the market without a local CUIT number.

Argentina’s regulatory framework, managed by AFIP, requires a local entity to manage the administrative and tax responsibilities of importing. The Importer of Record must be registered with a valid CUIT to submit declarations via the Malvina System (SIM).

Foreign organizations cannot submit these complex declarations directly. Without a local IOR, goods will likely become stuck shipments at the border. By acting as your IOR, we assume these critical obligations, ensuring compliance with all procedural requirements under AFIP jurisdiction.

CUIT Registration

Only entities with an active CUIT can file the official import declaration. We provide our entity for this purpose.

VAT (IVA) Settlement

We handle the payment of the 21% VAT (IVA), advance income tax withholdings, and import duties directly to AFIP.

Telecom (ENACOM)

Wireless and communication equipment requires homologation or approval from ENACOM to ensure legal entry.

AFIP Filing (SIM)

We submit the "Destinación de Importación" through the official SIM system, ensuring all data matches the commercial invoice.

NCM Classification

Accurate classification under the Mercosur Common Nomenclature (NCM) is vital to determine duties and avoid valuation controls.

Valuation Controls

AFIP frequently scrutinizes declared values. We ensure documentation supports your pricing to prevent delays during value checks.

Our Responsibilities

How we manage your import into Argentina

We provide end-to-end management of the Argentine customs process, ensuring compliance and predictable timelines.

Our Argentina-IOR service enables compliant importation without creating an Argentine entity. We take responsibility for the complete import procedure so your specialized equipment can reach its final destination in Buenos Aires, Córdoba, or Mendoza efficiently.

  • Documentation: Preparation of the commercial invoice and packing list alignment with NCM rules.
  • Broker Management: Coordinating with certified Argentine customs brokers (Despachantes de Aduana).
  • Tax Settlement: Calculating and paying duties, VAT (IVA), and applicable fees.
  • Product Validation: Confirming ENACOM or ANMAT compliance for regulated goods. See our dual-use compliance page for controlled items.
  • Customs Liaison: Proactively managing communication with AFIP during the review.
  • Domestic Logistics: Arranging final distribution within Argentina after release.
Pre-Shipment

We review NCM codes and valuation data to minimize exposure to unexpected penalties or administrative controls.

During Customs

We act as the face of the import to AFIP, responding to inspections and facilitating the release process.

Post-Clearance

We provide official proof of all tax payments and delivery confirmations for your audit records.

Equipment Scope

Typical equipment we support in Argentina

We support the compliant importation of high-value and regulatory-sensitive equipment across the Southern Cone.

IT Infrastructure

Enterprise IT & Networking

Servers, network switches, routers, and essential data center infrastructure. We ensure compliance for IT equipment deployments.

Servers Switches Data Center
Telecom

Telecom & Security

Firewalls, security appliances, and communication systems. We verify ENACOM approval requirements for devices utilizing wireless spectrums.

ENACOM Wireless Security
Healthcare

Medical & Lab Equipment

Diagnostic or non-implantable medical equipment and laboratory systems. We help navigate ANMAT (National Administration of Medicines, Food and Medical Technology) regulations. Learn more about medical IOR.

ANMAT Diagnostics Laboratory
AV & Tech

Audio-Visual & Specialized Tech

Audio-visual setups, video collaboration equipment, and specialized technical devices for corporate or industrial use.

AV Systems Conferencing Technical
Maintenance

Spare Parts & Components

Electronic components, sensors, and critical replacement units for maintenance operations. We also handle refurbished IT equipment where permissible.

Spares Sensors Maintenance
End-to-end flow

How the process works (Step by Step)

Proper preparation and documentation management are key to ensuring a consistent customs process with AFIP.

  1. Pre-Shipment Review — We examine the invoice, product characteristics, NCM codes, and shipment scope to confirm feasibility.
  2. Import Documentation — We prepare the required customs documentation (Destinación de Importación) for submission via the broker.
  3. Taxes & Duties — We calculate and arrange payment for all import duties, IVA (21%), and applicable fees to AFIP.
  4. Customs Coordination — We coordinate with customs authorities and respond to queries until the goods are formally released.
  5. Final Delivery — We arrange delivery to the designated location, client site, or project facility within Argentina.
Who uses this service?

Global integrators, IT companies delivering hardware, and manufacturers providing equipment for projects who do not have a registered Argentine legal entity (CUIT).

Documentation provided

Post-clearance, you receive the official Destinación/Pedimento copy, proof of duties/IVA paid, AFIP release confirmation, and proof of delivery.

FAQ

Common questions about importing to Argentina

Clarifications on CUIT, AFIP, and tax requirements.

Do I need a local entity (CUIT) in Argentina to import?
No. TFTIOR provides the necessary local legal entity with an active CUIT (Código Único de Identificación Tributaria) to act as your Importer of Record. This allows you to import goods legally without establishing your own presence.
Who handles the IVA (VAT) and duty payments?
The IOR is responsible for calculating and paying import duties, the standard 21% Value Added Tax (IVA), and any additional withholdings to AFIP. We manage this financial settlement and provide proof of payment.
Can you handle ENACOM or ANMAT regulated goods?
Yes. We manage ENACOM approvals for telecom and wireless equipment and ANMAT compliance for regulated medical devices and technologies, ensuring all necessary permits are in place before arrival.
What documentation do I receive after clearance?
For traceability, we provide:
  • A copy of the import declaration (Destinación de Importación).
  • Proof of taxes and duties paid to AFIP.
  • Official customs release confirmation.
  • Proof of Delivery to the final destination.
How quickly can you assess a shipment?
If you provide the destination city, technical description, estimated value, and delivery timeframe, we typically respond the same business day with a precise cost and timeline assessment.