Customs Duties

0%

6% of sales up to US$1,197, for personal use of travelers.

0%

Import tax (2)

0.8% on CIF value 
of goods

0%

0%

VAT

19% on second sale at the Extended Duty Free Zone.

19% on sale value plus customs duties

Except merchandise of passengers in the amount of US$1,197 from ZOFRI to the rest of the country with no commercial use. Additionally, vehicles are excluded. (0.8% on CIF value of merchandise)

0%

1 Once merchandise enters the country of destination they must pay customs duties and taxes of the corresponding market.
2 Established by law 18.219.