Argentina: 0% agricultural taxes: How the temporary waiver of export duties on grain and meat will work

The abolition of income taxes on more than 70 types of agricultural products, officially announced today by the national government, directly impacts Argentine grain, MEAT, and offal exports   . The decree, published Monday in the Official Gazette, sets the EXPORT tax rate at 0% until October 31, 2025, or until the exhaustion of the $7 billion quota for declarations of sales abroad (DJVE), whichever comes first.

The product package includes grains, oilseeds, oils, FLOUR , by-products, industrial and chemical compounds, including processed foods, animal products, feed, and agricultural-related industrial chains. According to official sources, the goal is to accelerate the influx of dollars into the foreign exchange market and improve export competitiveness amidst the instability of national finances.

The rules require beneficiary exporters to liquidate at least 90% of their foreign currency within a maximum of three business days of submitting the DJVE, otherwise they risk being excluded from the benefits and reverting to the historical exchange rate. National authorities, in conjunction with the Central Bank, the Ministry of Agriculture, and the Customs Revenue and Control Agency, may develop additional rules to oversee the system.

The new policy specifically applies to corn, wheat, barley, soybeans, sunflower, beef and poultry, dairy products, and agricultural chemicals, as well as by-products used in animal feed and industrial inputs. The measure does not apply to exporters who registered their DJVEs prior to the regulation's entry into force or who fail to comply with the terms of the regulation.

The published decree contains a complete list of goods subject to withholding, taking into account tariff lines. Below is the full list of goods that, according to Infobae, will be exempt from tax until October 31, 2025, or until the established quota is exhausted:

Products with 0% retention

• Durum wheat for sowing
• Durum wheat, except for sowing
• Other wheat, for sowing
• Other wheat, except sowing
• Malted barley, unroasted
• Roasted malting barley
• Other barleys
• Corn for sowing
• Hard corn (except corn intended for sowing)
• Other corn
• Sorghum (except sowing)

Milled products:

• Wheat flour
• Corn flour
• Flour from cereals other than wheat and corn
• Semolina and durum wheat semolina
• Semolina and corn grits
• Other grains and flours
• Crushed or flaked corn kernels
• Cereal germ, whole, crushed, ground or flaked
• Unroasted malt, whole grain
• Unroasted malt, flour
• Roasted malt, whole grain
• Roasted malt, flour
• Wheat starch
• Cornstarch
• Wheat gluten

Oilseeds and fruits  :

• Soybeans for sowing
• Soybeans, except for sowing
• Sunflower seeds, except for sowing
• Soy flour

Fats and oils:

• Unrefined soybean oil , refined or not
• Refined soybean oil, in containers up to 5 liters
• Refined soybean oil, in other containers
• Other refined soybean oils
• Unrefined sunflower oil, refined or not
• Refined sunflower oil , in containers up to 5 liters
• Refined sunflower oil, in other containers
• Crude corn oil
• Refined corn oil, in containers up to 5 liters
• Refined corn oil, in other containers
• Hydrogenated vegetable fats and oils
• Hydrogenated animal fats and oils
• Epoxidized or modified vegetable fats and oils
• Margarine (except liquid margarine)
• Spreadable vegetable fats and oils
• Other preparations of edible fats and oils
• Vegetable oils and fats for industrial purposes (except edible)
• Other vegetable oils and fats, various applications
• Crude glycerin
• Glycerin, purified or unrefined

Sugars and related products:

• Glucose powder with less than 50% fructose content, in 1 kg containers
• Glucose, powder, in other containers
• Glucose, in solution
• Glucose and glucose syrups with a fructose content of 20% or more but less than 50%, in containers weighing up to 1 kg
• Glucose and glucose syrups with a fructose content of 20% or more but less than 50% in other containers
• Pure chemical fructose
• Fructose syrup with a fructose content of more than 50% but less than 90%
• Fructose syrup with a fructose content of 90% or more
• Sugars, syrups and honey substitutes

Special products and preparations:

• Food products based on flour, semolina, starch or starches for infants and children
• Various cooking methods
• Protein concentrates and textured protein substances

Industrial waste and animal feed:

• Bran, sharp objects and waste from corn milling
• Bran, sharp objects and waste from wheat milling in granules
• Bran, sharp edges and milled wheat residues, otherwise
• Bran, sharp edges and residues from grinding legumes
• Residues from the production of corn starch and similar products
• Cakes and solid residues from soybean oil extraction in the form of granules
• Cakes and solid residues from the extraction of soybean oil, otherwise
• Cakes and waste from sunflower oil extraction in the form of granules
• Cakes and residues from sunflower pressing, otherwise
• Oilcakes and residues from the extraction of vegetable oils, except soybean and sunflower, in the form of granules
• Cakes and residues from the extraction of other vegetable oils, otherwise
• Plant materials and plant waste for animal feed
• Dog or cat food intended for retail sale
• Fish meal-based animal feed preparations
• Milk-based animal feed preparations
• Cereal-based animal feed preparations
• Animal feed preparations based on oil seeds
• Animal feed preparations based on SUGAR industry by-products
• Animal feed preparations based on other plant materials
• Other preparations for animal feed

Specialty chemicals and compounds:

• Sorbitol (other than that specified in heading 2905.44)
• Lecithins and their derivatives

Protein substances and enzymes:

• Corn gluten

Chemical industry products :

• Biodiesel fuel and its mixtures containing no or less than 70% by weight of petroleum oils or bituminous mineral oils

In addition, according to statements by officials, the abolition of export duties applies to   beef and poultry, offal, meat by-products and some dairy products added by the national government.