{"id":7229,"date":"2023-05-17T12:05:08","date_gmt":"2023-05-17T15:05:08","guid":{"rendered":"https:\/\/wsclegal.com\/?p=7229"},"modified":"2026-07-08T13:42:38","modified_gmt":"2026-07-08T16:42:38","slug":"import-duties-on-software","status":"publish","type":"post","link":"https:\/\/wsclegal.com\/en\/import-duties-on-software\/","title":{"rendered":"Import duties on software"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1675395822991{margin-top: 50px !important;margin-right: 0px !important;margin-bottom: 50px !important;padding-top: 0px !important;padding-bottom: 0px !important;padding-left: 10% !important;background-color: #e8eef5 !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221;][vc_column css=&#8221;.vc_custom_1674106037719{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221;][vc_column_text css=&#8221;.vc_custom_1701180695039{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 13% !important;padding-bottom: 10% !important;}&#8221;]<\/p>\n<h1 style=\"text-align: left; margin-bottom: 0px;\"><span style=\"color: #003e59;\">Check out the latest<\/span><\/h1>\n<h1 style=\"text-align: left; margin-bottom: 0px;\"><span style=\"color: #003e59;\">news on laws and<\/span><\/h1>\n<h1 style=\"text-align: left;\"><span style=\"color: #003e59;\">regulations.<\/span><\/h1>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; css=&#8221;.vc_custom_1675395683946{margin-top: 15px !important;margin-bottom: 25px !important;border-top-width: 2px !important;border-bottom-width: 2px !important;padding-top: 22px !important;padding-right: 10% !important;padding-bottom: 22px !important;padding-left: 10% !important;border-top-color: #bc9640 !important;border-top-style: solid !important;border-bottom-color: #bc9640 !important;border-bottom-style: solid !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; css=&#8221;.vc_custom_1674353033684{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221; offset=&#8221;vc_col-xs-6&#8243;][vc_column_text css=&#8221;.vc_custom_1674242948387{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #003e59;\">Insights<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1674353042854{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; offset=&#8221;vc_col-xs-6&#8243;][vc_column_text css=&#8221;.vc_custom_1700240173488{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;]<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #003e59;\"> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5363\" src=\"https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/01\/flecha.png\" alt=\"\" width=\"20\" height=\"16\" \/>\u00a0 Back<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; el_class=&#8221;sec-top&#8221; css=&#8221;.vc_custom_1675395705007{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-right: 10% !important;padding-bottom: 0px !important;padding-left: 10% !important;}&#8221;][vc_column][vc_single_image image=&#8221;7719&#8243; img_size=&#8221;&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1700233035863{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;][\/vc_column][\/vc_row][vc_row conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; el_class=&#8221;internapost margenmob&#8221; css=&#8221;.vc_custom_1674404868551{padding-top: 50px !important;}&#8221;][vc_column width=&#8221;4\/5&#8243;][vc_column_text]<\/p>\n<h2><span style=\"color: #003e59;\">Charging import duties on software violates argentina\u2019s treaty obligations<\/span><\/h2>\n<p>The customs division of the Argentine Federal Tax Authority has decided to ignore its country\u2019s treaty obligations. In a recent effort to increase revenue, customs has been levying assessments of import duties on software. These duties are being assessed on all software imported on tangible media (e.g., pen drives, CDs, DVDs). For now, customs continues to respect the exemption from tax of digital transfers of software.<\/p>\n<p>For almost three decades, Argentina has exempted all software formats from import duties. Domestically, this rule is found in a 1995 resolution from Argentina\u2019s Ministry of Economy. That resolution exempts import duties on software, clarifying the right to tax only the value of the tangible media housing the software. The Federal Tax Authority now claims the 1995 resolution was repealed. We disagree.<\/p>\n<p>If you or your client is paying tax on imported software, the ensuing paragraphs outline arguments that may restore your exemption.[\/vc_column_text][vc_custom_heading text=&#8221;The 1995 resolution was not repealed&#8221; use_theme_fonts=&#8221;yes&#8221; skin=&#8221;primary&#8221; show_border=&#8221;yes&#8221; border_skin=&#8221;primary&#8221; border_size=&#8221;xs&#8221;][vc_column_text]The Federal Tax Authority claims the exemption was \u201ctacitly abrogated\u201d by subsequent decrees issued by the executive branch. These decrees amend Argentina\u2019s customs duties in accordance with the rules of Mercosur, the regional customs union of which Argentina is a member. The Federal Tax Authority argues the newer decrees did not expressly include the exemption. Therefore, it claims, the omission reflected an intent to repeal the exemption from import duties.[\/vc_column_text][vc_custom_heading text=&#8221;Customs is wrong. Here\u2019s why.&#8221; use_theme_fonts=&#8221;yes&#8221; skin=&#8221;primary&#8221; show_border=&#8221;yes&#8221; border_skin=&#8221;primary&#8221; border_size=&#8221;xs&#8221;][vc_column_text]<span style=\"color: #003e59;\"><strong>Domestic Law Cannot Override a Treaty Obligation<\/strong><\/span><\/p>\n<ul>\n<li>The exemption was not an ephemeral whim of a predecessor administration. The 1995 resolution implemented Argentina\u2019s consent to a 1984 decision of the Committee on Customs Valuation of the General Agreement on Tariffs and Trade (GATT). In 2010, Mercosur similarly adopted the software exemption from import duties. The exemption could not be repealed by domestic law, as this would violate Argentina\u2019s international treaty obligations and contravene the established rule that international treaty obligations prevail over domestic law.<\/li>\n<\/ul>\n<p><span style=\"color: #003e59;\"><strong>Denying the Exemption Is Inconsistent with Argentina\u2019s Domestic Law<\/strong><\/span><\/p>\n<ul>\n<li>The Federal Tax Authority\u2019s position is internally inconsistent. As discussed above, in 1995, the Ministry of Economy had expressly exempted software from customs duties. More recently, in 2012, the Federal Tax Authority incorporated a Mercosur provision containing the same exemption. Although both of these laws remain in force, customs summarily concludes the executive branch intended to \u201cimplicitly\u201d repeal the exemption.Even an \u201cimplicit\u201d repeal must meet a legal standard. To meet this standard, the new law must be incompatible with the earlier law, or at least indicate an intent to regulate exclusively the same subject matter.[5] The 2017 executive decree relied on by the Federal Tax Authority does not meet this standard to imply a repeal. The decree regulates only the tax of the physical media storing the software; the 1995 resolution and the 2012 Mercosur provision incorporated as domestic law regulate what is contained on the physical media. Thus, the laws and pronouncements do not regulate the same subject matter, nor are they incompatible. The government can change the duties on physical media without affecting the exemption for the software housed on that media.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;CONCLUSION&#8221; use_theme_fonts=&#8221;yes&#8221; skin=&#8221;primary&#8221; show_border=&#8221;yes&#8221; border_skin=&#8221;primary&#8221; border_size=&#8221;xs&#8221;][vc_column_text]The Federal Tax Authority\u2019s taxation of software contained on tangible media is unlawful. The assessments disregard domestic and international law. Specious attempts to enhance revenue at the expense of the Rule of Law do nothing more than weaken confidence in the fairness of government.[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/5&#8243;][\/vc_column][\/vc_row][vc_row conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; el_class=&#8221;sec-top margenmob&#8221; css=&#8221;.vc_custom_1674404924579{padding-top: 3% !important;padding-bottom: 15px !important;background-color: #e8eef5 !important;}&#8221;][vc_column][vc_column_text css=&#8221;.vc_custom_1674348029620{margin-bottom: 0px !important;padding-top: 5% !important;padding-bottom: 0px !important;}&#8221;]<\/p>\n<h2 style=\"text-align: left; margin-bottom: 8px;\"><span style=\"color: #003e59;\">More information<\/span><\/h2>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;&#8221; use_theme_fonts=&#8221;yes&#8221; skin=&#8221;primary&#8221; show_border=&#8221;yes&#8221; border_skin=&#8221;primary&#8221; border_size=&#8221;xs&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1674404931104{padding-bottom: 15px !important;background-color: #e8eef5 !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; el_class=&#8221;margenmob&#8221;][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;.vc_custom_1674353274203{padding-bottom: 0px !important;}&#8221;]<span style=\"color: #3a3a3a;\">If you would like to discuss this matter with the attorneys at Wiener Soto Caparros, please do not hesitate to contact our author.<\/span>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/4&#8243;][\/vc_column][\/vc_row][vc_row content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1674405179900{padding-top: 0px !important;background-color: #e8eef5 !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; el_class=&#8221;margenmob&#8221;][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;7245&#8243; img_size=&#8221;&#8221; css=&#8221;.vc_custom_1684336660469{padding-right: 0px !important;padding-left: 0px !important;}&#8221;][\/vc_column][vc_column width=&#8221;2\/6&#8243;][vc_column_text css=&#8221;.vc_custom_1687986381492{padding-top: 5% !important;padding-right: 0px !important;padding-left: 0px !important;}&#8221;]<\/p>\n<h3 style=\"text-align: left; margin-bottom: 8px;\"><a href=\"https:\/\/wsclegal.com\/en\/equipo\/anny-esther-reyes\/\"><span style=\"color: #003e59;\">Anny E. 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margin-bottom: 0px; letter-spacing: 0.2px;\"><span style=\"color: #003e59;\">Subscribe to our<\/span><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"color: #003e59;\">newsletter<\/span><\/h4>\n<p><\/div> <!-- description --><\/div><\/div><!-- porto-sicon-box -->\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f3412-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"3412\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/7229#wpcf7-f3412-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"3412\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f3412-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<div class=\"widget_wysija_cont\">\n\t<div class=\"news-p\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email form-control wysija-input\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail address\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"d-table-cell\">\n\t\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner btn btn-default wysija-submit\" type=\"submit\" value=\"Send\" \/>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<style type=\"text\/css\">.widget_wysija_cont .news-p {display: table-cell;vertical-align: top; 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el_class=&#8221;disclaimerpost margenmob&#8221;][vc_column css=&#8221;.vc_custom_1674349593699{margin-bottom: 0px !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221;][vc_column_text css=&#8221;.vc_custom_1674161180467{border-top-width: 2px !important;padding-top: 20px !important;border-top-color: #003e59 !important;border-top-style: solid !important;}&#8221;]<\/p>\n<p style=\"text-align: left; margin-bottom: 8px;\"><span style=\"font-size: 14px; color: #3a3a3a;\"><strong>Disclaimer<\/strong><\/span><\/p>\n<p style=\"text-align: left; margin-bottom: 8px;\"><span style=\"font-size: 14px; color: #3a3a3a;\">This article is based on publicly available information and is for informational purposes only. It is not intended to provide legal advice or an exhaustive analysis of the issues it mentions.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; el_class=&#8221;sec-top margenmob&#8221; css=&#8221;.vc_custom_1782923501666{padding-bottom: 15px !important;background-color: #e8eef5 !important;}&#8221;][vc_column][vc_column_text css=&#8221;.vc_custom_1783438392731{margin-bottom: 0px !important;padding-bottom: 0px !important;}&#8221;]<\/p>\n<h2 style=\"text-align: left; margin-bottom: 8px;\"><span style=\"color: #003e59;\">More about Tax and Trade<\/span><\/h2>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;&#8221; use_theme_fonts=&#8221;yes&#8221; skin=&#8221;primary&#8221; show_border=&#8221;yes&#8221; border_skin=&#8221;primary&#8221; border_size=&#8221;xs&#8221;][vc_basic_grid post_type=&#8221;post&#8221; max_items=&#8221;6&#8243; style=&#8221;load-more&#8221; items_per_page=&#8221;6&#8243; item=&#8221;basicGrid_NoAnimation&#8221; css=&#8221;.vc_custom_1783528946635{margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;}&#8221; grid_id=&#8221;vc_gid:1783528926842-37ecace5-5796-3&#8243; taxonomies=&#8221;117&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1675395822991{margin-top: 50px !important;margin-right: 0px !important;margin-bottom: 50px !important;padding-top: 0px !important;padding-bottom: 0px !important;padding-left: 10% !important;background-color: #e8eef5 !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221;][vc_column css=&#8221;.vc_custom_1674106037719{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221;][vc_column_text css=&#8221;.vc_custom_1701180695039{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 13% !important;padding-bottom: 10% !important;}&#8221;] Check out the latest news on laws and regulations. [\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; conditional_render=&#8221;%5B%7B%22value_role%22%3A%22administrator%22%7D%5D&#8221; css=&#8221;.vc_custom_1675395683946{margin-top: 15px !important;margin-bottom: [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":7719,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[],"class_list":["post-7229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-and-trade"],"featured_image_src":{"landsacpe":["https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/05\/CHARGING-IMPORT-DUTIES-ON-SOFTWARE-art-640x480-1.jpg",640,427,false],"list":["https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/05\/CHARGING-IMPORT-DUTIES-ON-SOFTWARE-art-640x480-1-463x348.jpg",463,348,true],"medium":["https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/05\/CHARGING-IMPORT-DUTIES-ON-SOFTWARE-art-640x480-1.jpg",640,427,false],"full":["https:\/\/wsclegal.com\/wp-content\/uploads\/2023\/05\/CHARGING-IMPORT-DUTIES-ON-SOFTWARE-art-640x480-1.jpg",640,427,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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