Temporary import regimes allow for a significant reduction in the financial and tax costs of many foreign trade operations, especially for industrial and exporting companies.

However, the regulatory complexity of these regimes and the strict deadlines imposed by customs authorities mean that their proper application requires specialized advice. In MJE Comercio Exterior we provide comprehensive assistance in accessing, managing and complying with temporary import regimes and the Temporary Import Classification Certificate (CTIT).

What is Temporary Importation?

Temporary importation is a customs regime which allows goods to enter the Argentine customs territory with suspension of payment of taxes (import duties and VAT), under the condition that they are re-exported within a set period or incorporated into goods that will be exported.

It is a fundamental instrument for companies that import capital goods for use in projects, packaging and containers that are returned abroad, commercial samples, goods for repair or processing, and inputs incorporated into export products.

What is the CTIT?

The Temporary Import Classification Certificate (CTIT) is the document that authorizes a company to import goods under the temporary import regime for active processing: that is, when the imported goods will be transformed, manufactured or repaired for subsequent export.

Obtaining a CTIT requires submitting technical documentation and complying with specific requirements before Customs. An incorrectly prepared file may result in observations, delays or rejection of the application.

Our services in Temporary Importation and CTIT

Feasibility assessment and regime planning

We analyze each company’s operations to determine whether the temporary import regime is applicable and which modality is most suitable: for domestic consumption, for inward processing (with CTIT), or for repair. We assess the economic benefit and its impact on cash flow.

Comprehensive CTIT Management

We prepare the technical and legal documentation required to obtain the CTIT, coordinate the filing before the General Directorate of Customs, monitor the application process, and manage any amendments or renewals that may be required.

Advisory on Compliance and Regime Termination

Temporary importation is subject to re-exportation deadlines or termination through export or domestic consumption, which must be met in order to avoid the accrual of suspended taxes plus interest. We provide advice on compliance with these deadlines and on available extensions.

Operational training for foreign trade teams

We provide in-company training for purchasing, logistics and foreign trade teams on the operation of temporary regimes, the obligations of each transaction and customs procedures. Training sessions can be delivered in person in Buenos Aires or virtually for teams in other locations or countries.

Other Tax Benefit Regimes

In addition to temporary importation and CTIT, we advise on access to other benefit regimes: drawback, consignment exports, export tax refunds, temporary admission for outward processing, and free trade zones.

How much can your company save with the temporary import regime?

The savings depend on the volume and type of goods. As a reference, in imports of capital goods with customs duties of 14% to 20% and import VAT of 21%, the suspension of taxes may represent between 35% and 40% of the FOB value of the goods. For operations of USD 500,000 per year, this implies a financial saving of between USD 175,000 and USD 200,000 in deferred or eliminated taxes.

Benefits of the Temporary Import Regime

• Suspension of duties and taxes
• Financial optimization
• Improved cash flow
• Reduction of operating costs
• Greater export competitiveness

Frequently Asked Questions — Temporary Importation and CTIT

How long does it take to obtain the CTIT?

The standard processing time is 60 to 90 business days, depending on the complexity of the production process and the workload of the General Directorate of Customs. With complete and well-prepared documentation, the process can be expedited. We provide guidance on document preparation from the very first meeting.

What happens if the temporary importation deadline expires?

If the goods are not re-exported or the regime is not terminated within the deadline, all suspended duties and taxes become automatically payable, plus compensatory interest. In some cases, a customs infringement may also be triggered. Extension mechanisms are available, but they must be requested before the deadline expires.

Does the CTIT have a limited validity period?

Yes. The CTIT is granted for a specific period, which may be extended. During its validity, the company may carry out multiple temporary import operations covered by the certificate. Upon expiration, renewal must be requested with updated documentation.

Would you like to access the benefits of the temporary import regime?