A few days ago, through Executive Decree No. 604/26, the National Executive Branch introduced significant amendments to the Postal Shipments Regime.
With respect to imports, the duty-free allowances applicable to postal shipments sent through the official postal service have been aligned with those currently applicable to courier services. Accordingly, postal shipments with an FOB value not exceeding USD 400 are exempt from import duties and taxes, subject to a limit of five (5) transactions per individual per calendar year.
Any amount exceeding either the applicable value threshold or the annual transaction limit will be subject to the duties and taxes applicable under the general import-for-consumption regime.
The maximum FOB value of USD 3,000 to qualify for the simplified import regime remains unchanged. In addition, the shipment must be intended for personal use or consumption, without commercial purposes, and may include up to three (3) units of the same type of goods.
Within this framework, the Customs Revenue and Control Agency (ARCA) issued General Resolution No. 5884/2026, establishing that the designated postal operator must submit to the customs authority a declaration containing information regarding the sender, the recipient, and the goods. The new procedure provides for two different modalities: where the shipment results from a purchase made through an online platform, applicable duties and taxes are paid at the time of purchase; in the case of a traditional postal shipment, payment must be made upon receipt of the shipment.
In all cases, the recipient will receive a notification from the designated postal operator requesting validation or correction of the declaration within twenty-four (24) hours. At that time, the recipient may appoint the designated postal operator as its representative before the customs authority, unless the recipient has previously expressed its intention to appear personally or to appoint a different representative.
Shipments processed under this simplified regime are exempt from certain regulatory interventions, including those of the National Administration of Drugs, Food and Medical Technology (ANMAT), the National Food Institute (INAL), and certain economic restrictions. Likewise, books, printed materials and documents will be released following a non-intrusive inspection.
Notwithstanding the foregoing, all shipments remain subject to customs selectivity controls. Where a shipment is selected for physical inspection, such inspection will be attended by the designated postal operator, provided it has been appointed by the recipient as its customs representative.
Finally, shipments that satisfy the above-mentioned requirements may be cleared under the door-to-door delivery modality. Conversely, if the customs authority does not authorize the entry of the goods under this simplified regime, the designated postal operator must notify the recipient of such decision. The recipient may then elect either to import the goods under the general import regime or to request that the goods be returned abroad.