Tal como había anticipated la semana pasada, el Poder Ejecutivo nacional oficializó un nuevo esquema de reducción de los derechos de exportación (retenciones) aplicable a determinadas posiciones arancelarias del complejo agroindustrial y de biocombustibles.
The measure was published this Tuesday (03.06.2026) through the Decree 423/2026. The scheme is organized into three annexes and combines immediate reductions with a tax relief path that extends until 2028.
Since the decree came into effect, the Annex I ceiling lamp lower tax rates a determinadas posiciones arancelarias del universo agroindustrial. El alcance incluye cereales, oleaginosas, aceites, harinas, subproductos industriales y preparaciones alimentarias. Según el caso, las alícuotas se reducen e incluso pueden llegar al 0%.
El Annex II establish a schedule The reduction will take place between January 2027 and December 2028. Tariff rates will decrease gradually or monthly, depending on the tariff classification. The pace varies depending on the product and its position within the value chain, with trajectories converging towards lower levels by the end of the period.
El Annex III establishes a differentiated treatment for tariff position 3826.00.00, corresponding to biofuelsFor a specific segment within that position, a rate of 0% is set for the entire period, while the rest of the universe maintains a rate of 21% in 2026, with a progressive reduction during 2027 and 2028, until reaching levels of around 18% and 13%, according to the scale provided in the annex.
Economic context
Acorde a los resultados económicos alcanzados durante 2025 y el transcurso del corriente año, el Poder Ejecutivo señaló que la nueva medida busca dotar de mayor competitividad a las cadenas de valor del complejo agroindustrial, uno de los sectores productivos más dinámicos del país.
En ese marco, según datos oficiales de la Secretaría de Agricultura, las exportaciones agroindustriales alcanzaron en el primer cuatrimestre de 2026 un récord de 41,07 millones de toneladas, lo que representa un aumento del 18% interanual. En términos de valor, los envíos totalizaron USD 17.095 millones, con una suba del 16% respecto de 2025, y presencia en más de 125 mercados internacionales.
Validity
The measure will come into effect effective June 4, 2026 the day after its publication in the Official Gazette.
In general terms, the scheme can be summarized as follows:
| Block | What changes |
|---|---|
| Agriculture (Annex I) | Immediate reduction of withholdings in specific positions |
| Agriculture (Annex II) | Gradual reduction between 2027 and 2028 |
| Energy (Annex III) | Special regime for biofuels |
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