Decree 273/2025: Amendments to the Regime for the Import of Used Goods
On April 16, 2025, the National Executive Branch issued Decree 273/2025 (the “Decree 273”), by means of which it introduced important amendments to the Regime for the Import of Used Capital Goods set forth by Resolution N° 909/1994, issued by the former Ministry of Economy and Public Works and Services as amended (“Resolution 909”).
Decree 273 aims to simplify import processes, eliminate the need for the Certificate for the Import of Used Goods (“CIBU”, as per its acronym in Spanish) and improve economic competitiveness, while ensuring compliance with health and safety standards.
Main Changes Introduced:
- Elimination of CIBU:
The CIBU is no longer required to import used capital goods classified under Chapters 84 to 90 of the MERCOSUR Common Nomenclature (N.C.M.). In its place, an affidavit will be required from the importer. - Mandatory Affidavit:
Importers must file a S.I.M. of the General Directorate of Customs, providing detailed information on the characteristics of the goods to be imported. - Functional Aptitude:
Used capital goods allowed to be imported under Decree 273 may be entered without functional aptitude, as long as this does not result in non-compliance with other regulations. - Modification of Import Duties:
The import of used goods that are not excepted under a special regime, will be levied with import duties at a rate increased by 100% over the level of the Extra Zone Import Duty (D.I.E.) applicable to new goods, and up to a 35% cap. - Exceptions and Prohibitions:
Certain import prohibitions are maintained for health and safety reasons, but parts and pieces intended to be integrated into permitted goods are excepted, provided that this purpose is reported by means of an Affidavit in the S.I.M. - Responsibilities of the Importer:
The importation of used goods does not exempt the importer from complying with health control, safety, environmental protection and consumer defense regulations. - Used Motor Vehicles:
Provisions ruling the nationalization of used motor vehicles with special characteristics are adjusted. Prior authorization and accreditation of non-existent or insufficient local production is required. - Exceptions Regime for Donations:
The conditions for the importation of used goods donated to cover social needs are updated, also requiring a Sworn Statement in the S.I.M. - CIBU proceedings in process:
Ongoing proceedings related to the processing of the CIBU as of the date of entry into force of Decree 273 will be archived.
Decree 273 becomes effective as of April 17, 2025.
You can access Decree 273 at the following link.
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