According to Article 6 of Decree 25/70, before the Mission imports the car, it must apply for an authorization from this Office. If authorization is granted, import tax exemption for that car must be applied too. Diplomatic and consular Missions accredited in Argentina, as well as International Organizations, are allowed to purchase a reasonable quantity of cars, considering their characteristics and services they are going to provide. A reasonable quantity of cars is estimated to be a minimum of three cars and a maximum of one car per diplomat accredited in Argentina.
The quantity of cars mentioned above is determined by:
- Reasonability criteria
- Principle of reciprocity
- Total quantity of diplomats accredited in Argentina
- Relevant regulations: Law 19.486; Decree 5529/72; Decree 25/70
The total number of cars is counted by adding those of all the diplomatic and consular Missions of the foreign country in question throughout Argentina, but it does not include cars that have been authorized as temporary for security reasons. The Tax Exemption Office may authorize the import with a tax exemption of one more car, above the maximum number mentioned above, if it deems that there is a reasonable and justifiable reason to do so.
The quantity of Number Plates per Mission that this Office can issue consists in the sum of the national cars purchased with the benefit of Law N°19.486, the cars imported in the framework of Decree N°25/70 and those issued to cars with Courtesy Number Plates. This quantity shall not exceed the reasonable quantity described above.
Principle of reciprocity: To obtain authorization to import a car, it is necessary that reciprocity exists between the requesting State and Argentina; in other words, that the Argentine Embassy in the requesting country shall obtain no lesser privileges.
Licencia de Configuración de Modelo (LCM) – Configuration Model License
For a car to be able to enter Argentina, it must satisfy the requirements of Traffic Law No. 24.449. It must, in particular, hold a Model Configuration License ("Licencia de Configuración de Modelo - LCM"). The LCM is a permit granted by the Secretariat of Industry to a particular motor vehicle model to enable it to circulate throughout Argentina.
The Tax Exemption Office can authorize the temporary importation of used cars that do not hold an LCM, following certain specific and precise conditions, if the model is no older than December 1st 2002.
To find out whether a certain car holds a Model Configuration License ("Licencia de Configuración de Modelo" - LCM"), please consult the following webpage:
In all cases, once the Tax Exemption Office has authorized the import, the procedures for obtaining the import tax exemption must be followed.
Procedure to file an application to authorize the import a car
1) Note from the Mission: Duly signed by the Chief of Mission (or legal surrogate) with his signature, full name, position and bearing the stamp of the Mission. Consular Missions must file this application through their respective Embassies.
2) Form N°0001 entitled “Autorización de Importación de un Automotor para Uso Oficial de la Representación” (Authorization to Import a Car for the Official Use of a Foreign Mission).
- Please write the VIN number or at least its first nine (9) characters.
3) For new cars: NON-CERTIFIED COPY of the pro forma purchase invoice signed by the Chief of Mission (or legal surrogate) and bearing his/her full name and position within the Mission.
4) For used cars: If it has been manufactured this year or last year, a NON-CERTIFIED COPY of the car's purchase invoice, or document establishing the ownership of the car, signed by the Chief of Mission (or legal surrogate) with his signature, full name, position and bearing the stamp of the Mission.
5) For used cars, manufactured before last year: a) A NON-CERTIFIED COPY of the purchase invoice as described in the previous paragraph; or, b) a Sworn Statement of the current value of the car following the model form provided, signed by the Chief of Mission (or legal surrogate) with his signature, full name, position and bearing the stamp of the Mission.
The value of the car recorded in the purchase invoice or Sworn Statement must be expressed as FOB value (should this not be stated explicitly, it will automatically be assumed that the Mission is declaring the FOB value).
The purchase invoice as well as all the documents pertaining to the ownership of the car must be in the name of the beneficiary of the tax exemption.
If authorization is granted, the foreign Mission will then be in a position to apply for the import tax exemption to bring the car into Argentina.
Should the purchase or import not be completed, the Tax Exemption Office must be informed of this cancellation and the Authorization Certificate previously granted by the Tax Exemption Office must be returned in order for it to be annulled.