The national government has modified the regulatory framework for tobacco products, nicotine, and alternative consumption devices through a set of regulations covering foreign trade, health regulations, and administrative control. These measures are implemented through a decree from the National Executive Branch, a resolution from the Ministry of Health, and a provision from ANMAT (National Administration of Drugs, Food and Medical Technology), which together constitute different levels of decision-making within the Argentine legal system.
In this scheme, the Decree 305 / 2026, dictated by the National Executive PowerIt establishes modifications to the import tariff regime. The regulation incorporates heated tobacco products, electronic cigarettes, cartridges, associated devices, and nicotine pouches into the scheme. Increase in Extra-Zone Import Duties (DIE), with rates that can reach up to 35%. Also update the List of Tax Rates in Annex V Decree No. 557/23 amends some categories and adds others with higher tax rates, such as nicotine and its salts, which will now be taxed at 20%. This measure aligns with Argentina's international commitments to the World Trade Organization (WTO) and aims to equalize the tax burden on these products with that of traditional tobacco, as part of its foreign trade policy.
In the health field, the Ministry of Health approved the Resolution 549/2026. This standard is used to cCreate the Tobacco and Nicotine Products RegistryThis law establishes a mandatory registration, control, and traceability system for vaping devices, liquid solutions, heated tobacco products, and nicotine pouches. The objective is to strengthen health oversight and regulate the marketing of these products in the domestic market.
In turn, the ANMATThe National Administration of Drugs, Food and Medical Technology (ANMAT) is a decentralized and autonomous agency that operates within the Ministry of Health. Within this framework, it issued the Provision 2543/2026, By which The total ban on electronic cigarettes, in place since 2011, is repealed.With this change, the scheme of absolute prohibition is abandoned and We are moving towards a regulatory model based on registration., the technical control and sanitary supervision of the products.
Taken together, the measures constitute a change in public policy on tobacco and nicotine, combining greater tariff pressure with a broader health control system and an updated regulatory framework.
ValidityThe three regulations come into effect upon their publication in the Official Gazette, that is, from the 4 May 2026.
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