Loading…
Loading…
Resolución 256/2000 is Argentina's long-standing capital-goods import-duty relief regime for "large investment projects" (Régimen de Importación de Bienes Integrantes de Grandes Proyectos de Inversión) — distinct from and predating the 2024 RIGI (Régimen de Incentivo para Grandes Inversiones) mega-project regime. Resolución 938/2025 amends Articles 2°, 5°, 7° and 15 of the 2000 resolution:
restricted to production-line investments).
of the total FOB value of imports, with a one-year window post-approval to comply.
months after startup or until the import guarantee is released, whichever comes first; justified asset transfers are now permitted within that window.
integration plus first production output; the one-year implementation cap for a project stays, extendable once for major projects.
their accounting/closeout deadline pushed to December 31, 2026.
GTA classifies two of the three bundled interventions (tax/social-insurance relief, local-content easing) as liberalizing and one (the import-tariff adjustment) as "certainly harmful" from a trade-distortion standpoint, since it's a discretionary, project-specific duty concession rather than an MFN-wide cut.
regime, aligning it with Argentina's current push (RIGI, Decreto 513/2025 capital-goods tariff cuts) to cheapen imported industrial equipment.
for investors already committed under the older regime, likely easing a backlog of pending expedientes rather than attracting new investment on its own.
513/2025) stacking overlapping investment-incentive tracks for capital imports — worth watching for consolidation into a single regime.
Dec-2026 closeout deadline is not disclosed in the resolution text.
regime or default to RIGI given RIGI's larger investment-threshold incentives.