AFIP in English


Postal Service and Courier Service System - Legislation in common

The goods shipped through the postal service can be imports or exports, depending on their origin. This will determine the way the Postal Service and the Courier Service will handle them.

Both services have legislation in common, however, each one of them has its own characteristics.
Their main characteristics are:

Postal system
What does postal mail mean?
Who are the users of the Postal Service?
Which operations does this system include?
Imports through the postal service
 
Parcel posts for personal purposes
 
Parcel posts for commercial purposes
 
Door to door postal services (EMS)
Exports through the postal service
 
Parcel posts for personal purposes
 
Parcel posts for commercial purposes
 
Books and/or magazines printed and edited in the country
   
Postal Service Providers PSP / Import-export system of the Couriers
Permitted items
Mail / Documents
Parcel posts
Import rules of the courier
Exceptions
Export rules of the courier
Taxes and incentives
Exceptions
   
Historical background
   



Postal service system
Customs Code (24633 Act)Res. 2048/82 (ANA) – Res. 743/95 (ANA)


What does postal mail mean?
For Customs purposes, postal mail means "the mail sent in the country of origin and in the country of destination through the postal services, as provided by the international conventions ratified by the Nation and according to the provisions set forth in the regulations". (Customs Code Section 550 (Law 24633))



Who are the users of the Postal Service System?

Any natural or legal person who wants to send any kind of item by postal mail shall comply with the provisions set forth by the Postal Service.



Which operations does this system include?
The import and export of goods, whether for commercial purposes or not, can be made through the postal service. (Customs Code Section 552, (Law 24633))
Goods imported or exported with commercial purposes and shipped through the postal service must comply with the general rules of the Customs legislation. (Customs Code Section 552, (Law 24633))
The occasional import and export of goods that can be presumed to be for the consignee’s or his family’s personal use or consumption due to the amount, quality, variety and value shall be considered imports and exports without commercial purposes. (Customs Code Section 552, (Law 24633))
In addition, the “parcel posts” which weight does not exceed the twenty (20) kilograms, can be sent directly to destination or across one or several countries. This provision of the Universal Postal Union is set forth in Section 2 of the “Parcel Post Agreement (packages, baggage)”ratified by Argentina



Imports through the postal service
The imports through the postal service can be as follows:
Parcel posts for personal purposes
Parcel posts for commercial purposes
Door to door postal services (EMS)



Postal Parcels for personal purposes

Exemptions
There are different exemptions for parcel post for personal purposes
Up to U$S 25:
Parcel posts up to USD 25 shall be free of duty. This exemption applies once every calendar year per person.
Between U$S 25 and U$S 999:
These parcel posts shall pay a unique tax of 50% when there is a surplus
More than U$S 999:
Parcel posts over USD999 must comply with the regulations of the “Postal Services for commercial purposes” and with the General Regime
   
Parcel posts for personal purposes are not subject to economic prohibitions. (Customs Code, Section 555 (Law 24633))



Customs Controls
Customs Service shall request certain information to allow the entrance of the parcel posts depending on their content

Content Necessary documents
Medicines Medical certificate issued by the National Health Services of the country of origin of the goods.
Secondhand clothes Disinfection Certificate issued by the corresponding authority of the country of origin.
If the parcel post contains vegetables and/or food, the Customs agents shall request the intervention to the corresponding office to verify the goods.



Parcel posts for commercial purposes
The parcel posts for commercial purposes are subject to the general rules related to the import of goods in the Customs legislation. In the next page you will find information about the requirements for importers and exporters.



Door to door postal service (EMS) (ANA Res.743/95)
The Post Office of Argentina makes door to door deliveries. The goods are sent to the destination through an express service called "EMS" (Express Mail Service).

The EMS is the fastest service within the International Mail Service and is used to deliver documents and goods with priority and under preferential conditions. It is exclusively sent by air.

The concepts and definitions of the import by mail apply to these item as well. However, the exemptions are:
Parcel posts up to USD 25 shall be free of duty.
Parcel posts between USD 25 and USD 3000 shall pay a unique tax of 50% when there is a surplus
Parcel posts over USD 3000 must comply with the regulations of the “Postal Services for commercial purposes” and with the General Regime




Exports through the postal service

The exports through the postal service can be as follows:
Parcel posts for personal purposes
Parcel posts for commercial purposes
Books and/or magazines printed and edited in the country
   
The Postal Service System does not permit the payment of exports incentives when sending parcel posts.


Parcel posts for personal purposes
The occasional import and export of goods that can be presumed to be for the consignee’s or his family’s personal use or consumption due to the amount, quality, variety and value shall be considered “parcel posts for personal purposes”

A person can send this kind of parcel post once a month as long as its value does not exceed the equivalent to ten thousand dollars (USD 10,000)

When there are second hand clothes or promotional products, whether used or not, of national origin, the parcel must be opened, verified and finally closed in front of the Customs Service that shall:
In the case of second hand clothes, verify that the corresponding authority has issued a Disinfection Certificate;
In the case of medicines, verify that the corresponding authority has supervised the possible consequences to the public health at national level;
When the parcels are sent door to door, they must be in containers called “bags” made of transparent material, so that a person can see the content without opening the bag or they must be in closed parcels in the case of commercial documents or business papers included on one mail, except when the parcels have commercial purposes.
   
Parcel posts for personal purposes are not subject to economic prohibitions. (Customs Code, Section 555 (Law 24633))


Parcel posts for commercial purposes
The parcel posts for commercial purposes are subject to the general rules related to the export of goods in the Customs legislation. In the next page you will find information about the requirements for importers and exporters.


Books and/or magazines printed and edited in the country
The subscription to books and/or magazines printed and edited in the country and which total amount is up to two hundred dollars (USD 200) can be sent monthly in parcels for personal purposes as long as they cost fifty dollars (USD 50) each.

In addition, the free international delivery of books and magazines printed and edited in the country and written in Spanish is permitted only if they are sent in parcels that do not exceed the twenty kilograms (20 kg.) and containing no more than five (5) samples, in the case of complete works. Any branch of the Post Office can make the delivery and it does not require Customs or bank applications.


Postal Service Providers PSP / Couriers Imports and Exports System:
Law 22415– Resolution 2436/96 ANA – Resolution 3236/96 ANA – General Resolution AFIP 1811General Resolution AFIP 2021

The Postal Service Providers or Couriers admit, classify, transport, distribute and deliver mails, letters, postcards and parcels that do not exceed the fifty kilograms (50 kg.) from or to international locations.

This activity is regulated by the Postal Service Providers PSP/Couriers Imports and Exports System. Their main characteristics are:

Permitted items
Postal Service Providers PSP/Couriers can transport:

mail / documents
    This category includes:
 
General mails
 
Templates
 
Lists
 
Computer-readable media with information from computer systems used in bank and business activities in general.
 
Other documents which are generally sent by this means
     
Parcel posts
 
The Postal Service Provider PSP/Couriers Imports and Exports System can transport parcels containing goods that do not exceed the fifty kilograms (50 kg.)
   



Import rules for couriers
Taxes
  These parcels must pay all the taxes applicable according to the Import General System, except VAT and Income Tax.
Exceptions
  The following goods are excluded from the simplified import procedure:
Those with a FOB value that exceeds the one thousand dollars (USD 1,000)
Those that have to undergo a Customs verification
Those that are subject to the application of prohibitions or that require the intervention of other offices
Those that have to submit a Certificate of Origin
Those which benefit from special regimes related to tax issues
   



Procedure for excluded goods
In the previous cases, the destination request shall be made through Shippers’ Declaration according to the Imports General Regime




Export rules for couriers
All the goods sent through the Postal Service Providers PSP/Couriers Imports and Exports System are subject to the current provisions regarding prohibitions, restrictions, authorizations and intervention of other official agencies.



Taxes and incentives
Any delivery of goods under this regime (simplified destination or shipment allowance) is subject to the payment of export taxes.

When the collection of Exports incentives is expected, an export destination document under the general regime shall be submitted (Shipment Allowance).

Exceptions::
The following goods are excluded from the simplified export procedures:
Those that have a FOB value that exceeds the one thousand dollars (USD 1,000),
Those that are subject to the application of prohibitions or that require the intervention of other offices,
When the collection of exports incentives is expected
   



Procedure for excluded goods
In such cases, the destination request shall be submitted together with the Export Customs Declaration

The Customs agents have to conduct the procedure set forth in Section 954, Subsection a) of the Customs Code,Code when the Customs’ value exceeds the one thousand dollars (USD 1,000) and the procedure has to be included on the Export Customs Declaration


Historical background
At the beginning, the State had the exclusive control of the postal activity, according to Law 20216 and its Regulations and Law 21138

Afterwards, the private sector participated of said activity, something that continued until the postal activity was completely privatized (Law 22.005, Decree 1842/87, Law 23.696)

In 1992 the National Commission of Post Offices and Telegraphs was formed. During the same year, the postal enforcement authority in charge of controlling the compliance of the obligations undertaken by bidding enterprises was created. (Decree 214/92).

Finally, in 1993 the state exclusive control ceased and it was established that the domestic and international postal service was to be open and competitive. The National Registry of Postal Service Providers, controlled by the National Communications Commission, was created to conduct this task. (Decree 1187/93).