Machinery & large projects
Import of capital goods, heavy machinery, and complete plants under specific regimes.
We support investment projects that require bringing in heavy machinery, production lines, or turnkey plants. We handle large-scale operations —including oversized cargo and capital goods— with the logistics planning and regulatory framing each project needs.
Used machinery today follows one of two distinct paths, depending on the case. If it's a production line that includes imported used machinery —since Decreto 483/2026, it no longer has to be the line's main component, it's enough for the line to include it, a change operative since Res. SICyPyME 272/2026—, the regime under Decreto 1174/2016 allows importing it at 25% of import duties, exempt from the tasa de comprobación de destino (legal cap of 2%, Art. 770 of the Código Aduanero) and with the tasa de estadística at 0% through December 31, 2027 (Decreto 361/2019, extended by Decreto 1140/2024), versus the general 3%. If it's an individual machine that doesn't qualify as a complete line, the general used-goods regime for NCM Chapters 84 through 90 applies (Resolución 909/94, amended by Decreto 273/2025): a sworn declaration in the Sistema Informático Malvina instead of the old CIBU, with an import duty that doubles the extrazone import duty rate of the equivalent new good, capped at 35%. And for large-scale investment projects, Single-Purpose Vehicles admitted under the RIGI (Ley 27.742) import, free of import duties, the tasa de estadística, the tasa de comprobación de destino, and any withholding, collection, advance-payment, or perception regime, the new capital goods, spare parts, and components defined in the admission approval —though the benefit doesn't extend to inputs. We help you identify which regime applies to your operation.
- Heavy machinery and capital goods
- Industrial plants and turnkey projects
- Oversized cargo and project logistics
- Production lines including used machinery at 25% of import duties (Decreto 1174/2016, updated 2026)
- General used-goods regime (Res. 909/94, amended by Decreto 273/2025), NCM Chapters 84 through 90
- New capital goods free of duties and taxes for Single-Purpose Vehicles admitted under the RIGI (Ley 27.742)
Regulations and agencies involved
Decreto 1174/2016 (amended by Decreto 483/2026) — Used Production Line Import Regime
Covers production lines that include imported used machinery —since Decreto 483/2026, it no longer has to be the main component, it's enough for the line to include it (Art. 1), a change operative since Res. SICyPyME 272/2026 (BO August 6, 2026), which also sets that the process starts on TAD. The line pays 25% of import duties (Art. 10) and is exempt from the tasa de comprobación de destino (Art. 767 of the Código Aduanero, legal cap of 2%, Art. 770); the tasa de estadística is at 0% for this regime under Decreto 361/2019, extended through December 31, 2027 by Decreto 1140/2024, versus the general 3%. The regime also requires a competitiveness-improvement project approved by the Autoridad de Aplicación, evaluated within the same process. The 2026 update also extended to 30 years the admissible age for rebuilt or upgraded goods (general baseline: 20 years) and lowered from 30% to 10% the required purchase of new domestic goods, now calculated on total FOB value (previously, on the value of the imported used goods).
Resolución 909/94 (amended by Decreto 273/2025) — general used-goods regime (NCM Chapters 84 through 90)
For used machinery that doesn't qualify as a production line: Decreto 273/2025 repealed the CIBU (Arts. 2 bis and 2 ter of Res. 909/94) and replaced it with a sworn declaration in the Sistema Informático Malvina. The import duty results from increasing the extrazone import duty rate of the equivalent new good by 100% —that is, doubling it— never exceeding 35%.
RIGI (Ley 27.742, Art. 190) — new capital goods for large investment projects
Single-Purpose Vehicles admitted under the Régimen de Incentivo para Grandes Inversiones import, free of import duties, the tasa de estadística, the tasa de comprobación de destino, and any withholding, collection, advance-payment, or perception regime, the new capital goods, spare parts, and components on the list defined in the admission approval —under Decreto 557/23, as referenced by Art. 83 of Anexo I of Decreto 749/2024— though the benefit doesn't extend to inputs. Minimum investment is USD 200 million, with higher floors by sector (up to USD 900 million) and USD 2,000 million for Long-Term Strategic Export Projects; hydrocarbon thresholds were revised downward in February 2026 (Decreto 105/2026): most Oil & Gas subsectors now sit at USD 200 million. The process starts on TAD (Res. SICyPyME 272/2026), and the deadline to join the RIGI was extended by one year starting July 8, 2026 (Decreto 105/2026).
Frequently asked questions
Do you operate in any of these sectors?
Tell us about your operation and we'll advise you at no cost on regime, duties, and logistics.