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Argentina Sets Criterion Values for Certain Plastic Plates and Sheets

Argentinean authorities have a long-standing practice of setting reference/criterion values for a broad range of imported merchandise, which are purportedly aimed at preventing the under-invoicing of imports. The latest example includes an administrative notice (General Resolution 4308/2018) setting new criterion values for certain non-cellular plastic plates, sheets, film, foil and strip. Imports with a declared value lower than the criterion value require payment of a guarantee equivalent to the difference in duties to be paid on the declared value and the criterion value. The list of products subject to criterion values is frequently modified and covers imports from a range of countries. An updated list of current criterion values is available at http://www.afip.gob.ar/Aduana/valoracion/valores.criterios.pdf.

NCM Unit Criterion Value
FOB US$
Certain Plastic Plates, Sheets, Film, Foil and Strip
3920.43.90 KG 2.40 to 2.94, depending on the product’s features
Content provided by Picture: HKTDC Research
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