Import Statistical Fee: Court Rules the 3% Rate Unconstitutional

Every company that imports goods into Argentina pays a statistical fee, the tasa de estadística, on top of import duties. Its legal rate is 0.5%, but for years it has been collected at 3% under rates set by the executive branch. A recent court decision adds to a growing line of rulings that question that increase, and it matters for anyone who has been paying the higher rate.

What the court decided

On September 30, 2026, Federal Administrative Court No. 6 ruled in the case of Industria Metalúrgica Sud Americana (IMSA) against the federal government and the customs authority. The court declared unconstitutional Decrees 901/2021 and 1140/2024, which set and extended the 3% rate, and recognized the company’s right to a refund of the amounts paid above the 0.5% rate. Interest runs from the date the lawsuit was filed until full payment.

A similar ruling, known as the Storm Control case and issued by Federal Administrative Court No. 12, reached the same conclusion and also struck down an earlier decree. That court explicitly excluded payments made while the 3% rate was set by statute, under Laws 27,541 and 27,591, because the rate then had congressional backing.

Why the courts reached this conclusion

The reasoning rests on a basic constitutional principle: taxes, including their rates, must be set by Congress. The executive can only adjust them within clear limits defined by law. Following the Supreme Court’s precedent in Camaronera Patagónica, these courts found that the decrees raised the rate without a clear legislative framework, and that Congress never ratified them.

What the rulings do and do not do

These are first-instance decisions, and they only benefit the companies that brought the claims. They do not change the rate for everyone, they do not create an automatic refund, and they may still be appealed. An importer who wants to recover the excess has to bring its own claim, and because interest runs only from the filing date, timing matters.

What importers should do

1. Quantify the statistical fee paid above 0.5% since 2022, operation by operation.
2. Gather the supporting documents: customs declarations, payment receipts and invoices.
3. Talk to customs counsel about the strength of a claim in your case and the applicable time limits.
4. Keep paying as required while any claim is pending, and track the appeals in these cases.
5. Factor the outcome into pricing and margin forecasts, without counting on a refund until it is final.

The statistical fee is one of several costs that shape import economics. Our import-export checklist explains the registrations and structure an importing company needs, and our guide to Global Selling versus a local SAS compares cross-border and local models for marketplace sellers. If you sell imported goods online, see our MercadoLibre sellers service, and for the full tax picture read our overview of the tax regime. To discuss your situation, contact SAXIA.

How the statistical fee fits into import costs

The statistical fee is calculated on the customs value of imported goods, together with import duties and other charges. Although it looks small compared with duties, it applies to a very wide range of operations, so it adds up quickly for companies that import regularly. At 3%, it is six times the 0.5% rate set by the Customs Code.

For a company planning to import goods for resale in Argentina, the full landed cost usually includes:

• Import duties according to the tariff classification of the goods.
• The statistical fee.
• VAT and VAT and income tax collections at customs, which generate credits rather than final costs.
• Customs broker fees, freight, insurance, storage and local transport.

Understanding which of these are final costs and which become tax credits is essential to price imported products correctly.

Frequently asked questions

Does the ruling mean I can stop paying 3%?

No. The rulings only benefit the companies that brought the claims, and they can be appealed. Customs keeps collecting the fee at the current rate, and each importer would need its own claim to recover the excess.

From what date can a refund be claimed?

In these cases, the courts recognized refunds of amounts paid above 0.5% under the decrees, with interest from the date the lawsuit was filed. Payments made while the 3% rate was set by statute, through December 31, 2021, were excluded in the Storm Control case. The exact period depends on each claim and on applicable time limits.

Is a claim worth it for a small importer?

It depends on the amounts involved and on the cost of litigation. For a company that imports regularly, the excess paid since 2022 can be significant, so it is worth quantifying before deciding.

This article is for general information only and does not constitute legal or tax advice. The rulings described are first-instance decisions that may be appealed; court information is published by the Centro de Información Judicial.