Importing Steel from China to Argentina: 12% CET, 21% IVA & the FX Surtax Layer (2026)
Verified 2026-10-30 against the Mercosur CET and ARCA tax schedules. Argentina has no FTA with China, so the Mercosur Common External Tariff applies: ~12% on flat steel (10–16% band by NCM). On top sit 21% IVA plus a 3% IVA perception collected as an advance at import, and the PAIS surtax of 7.5–10% on the foreign-exchange settlement used to pay for the goods — a cash-flow layer unique to Argentina. Pre-shipment, the SEDI/DJAI advance sworn declaration is mandatory. Trade remedies concentrate on steel tubes (including OCTG lines); flat steel is largely unmeasured, but Argentina's macro volatility — FX controls, licensing — is itself the operative barrier.
The Argentine stack on Chinese steel (2026)
| Product (NCM) | Duty | Origin route | Consumption taxes |
|---|---|---|---|
| 7208 / 7209 / 7210 — flat steel | 12% CET band | no FTA route for China | 21% IVA + 3% perception |
| 7225 / 7226 — alloy & plate | 10–16% CET | no FTA route | 21% IVA + 3% |
| Steel tubes (selected lines) | 12% CET | + AD on several tube lines | 21% IVA + 3% |
The CET is only the visible layer — IVA, perception and PAIS compound, and several apply to the FX leg rather than the customs value.
The FX layer — why Argentine landed cost is a cash-flow problem
Argentina taxes the payment mechanism, not just the goods. The PAIS surtax hits the peso purchase of the dollars used to pay the supplier, and the IVA perception is collected before the importer can reconcile it:
| Charge | Rate | Base |
|---|---|---|
| CET 12% | on CIF | Mercosur common tariff |
| IVA 21% | on CIF + duty | creditable |
| IVA perception 3% | on CIF + duty | advance payment, reconciled later |
| PAIS surtax | 7.5–10% band | on foreign-exchange settlement for the import payment |
Cash-flow planning: a buyer's outlay before any credit recovery is roughly 1.5× the FOB+freight figure. Importers with Argentine banking relationships can schedule FX windows to soften the PAIS timing.
Flat steel is unmeasured — the gates are administrative
Flat steel — HRC, CRC and plate under 7225 — carries no AD of note; the tube-focused remedy docket leaves the plate lane open. The real gates are administrative: SEDI approval before shipment, NCM-accurate classification, and FX-window timing for payment.
Baohui manages Argentine orders as documentation projects: NM wear plate and Q690E shipments include the SEDI data package (NCM, MTC, origin) prepared for the importer's filing before the vessel sails — the single biggest cause of Buenos Aires port storage fees is arriving without SEDI clearance.
Landed-cost cascade — worked example (25 t NM450 plate to Buenos Aires)
| Line | Amount | Note |
|---|---|---|
| NM450 plate, 25 t × $795/t FOB | $19,875 | FOB China |
| Freight + insurance to Buenos Aires | +$70/t | $1,750 |
| CIF value | $21,625 | duty base |
| CET 12% | +$2,595 | |
| IVA 21% + 3% perception | +$5,191 | perception is advance |
| PAIS ≈7.5% on FX settlement | ≈ +$1,621 | cash-flow item |
| Landed ≈ $1,239/t cash out | before credit recovery |
≈1.5× cash out before credit recovery; the IVA and perception are reconcilable, the PAIS surtax is a permanent cost of the FX leg.
Documents Argentina will ask for
- SEDI/DJAI advance sworn declaration (before shipment)
- Commercial invoice, packing list, bill of lading
- Mill test certificate matching the NCM line
- Origin declaration (no FTA preference, but required for statistics)
Change log — what moved, and when
| Date | Change |
|---|---|
| 2024–25 | PAIS surtax extended and adjusted on FX settlement for goods imports |
| 2026 | China-Argentina FTA negotiations continue; no agreement in force |
| 2026-10-30 | Verified: CET ~12% flat steel, tube-focused AD docket, SEDI mandatory |
Related guide: electrical steel
HS 7225 also covers grain-oriented (GO) and non-oriented (NGO) electrical steel — the silicon steel grades used in transformer and motor cores. Read our guide: What is electrical steel — grades, GO vs NGO, and the global market.
Argentina steel import FAQ
What duty does Chinese steel pay in Argentina?
The Mercosur CET: ~12% on flat steel (10–16% by NCM), plus 21% IVA and a 3% IVA perception collected in advance. No FTA route exists for Chinese origin.
What is the PAIS surtax?
A surcharge on the foreign-exchange purchase used to pay for imports — in a 7.5–10% band. It is a cost of the payment leg, not the customs value, and is not recoverable.
Is there anti-dumping on Chinese flat steel?
The active docket concentrates on steel tubes, including OCTG lines. Flat steel is largely unmeasured — verify the exact NCM before contracting.
What is SEDI/DJAI?
The advance sworn import declaration, mandatory before shipment. Arriving in Buenos Aires without SEDI clearance triggers storage fees and potential return of the consignment.
How long does clearance take in Buenos Aires?
With SEDI pre-approval and complete documents, 3–7 working days; FX-window scheduling for payment can add days depending on the bank.
来源与核实说明
- 1ARCA (ex-AFIP) — Argentine import tax schedule
- 2Mercosur Common External Tariff (TEC/CET)
- 3SEDI — import licensing portal (DJAI)
- 4Ministerio de Economía — PAIS tax provisions
本页数据已于 2026-10-30 对照下列官方来源逐项核实，并每月滚动复核更新，每次复核日期见本页标注。
