{
  "id": "customs-control",
  "title": "Customs control: what the formal market requires, where the gap opens and what information already exists",
  "chartNumber": null,
  "report": {
    "title": "Smuggling: The Role of the State and E-commerce Platforms",
    "publisher": "Insight LAC",
    "authors": [
      "Ana Basco",
      "Paula Garnero",
      "Lautaro Ramirez"
    ],
    "url": "https://estudios.insightlac.com"
  },
  "sources": [
    {
      "organization": "Insight LAC, sección 3.3",
      "publication": "Contrabando: el rol del Estado y de las plataformas de e-commerce",
      "year": 2026
    },
    {
      "organization": "OCDE",
      "publication": "Panorama de las administraciones públicas América Latina y el Caribe 2020",
      "year": 2020,
      "url": "https://doi.org/10.1787/1003c4d8-es"
    },
    {
      "organization": "ARCA",
      "publication": "Resolución General 5884/2026. Régimen de envíos postales",
      "year": 2026,
      "url": "https://www.boletinoficial.gob.ar/detalleAviso/primera/345190/20260730"
    }
  ],
  "provenance": "verified",
  "note": null,
  "url": "https://estudios.insightlac.com/ecommerce/en/#canal-digital-y-contrabando",
  "attribution": "Source: Insight LAC, “Smuggling: The Role of the State and E-commerce Platforms”",
  "columns": [
    "Section",
    "Item",
    "Detail"
  ],
  "rows": [
    [
      "OECD PMR indicator",
      "Argentina (2014 and 2016)",
      "3.11"
    ],
    [
      "OECD PMR indicator",
      "Mexico (2018)",
      "2.10"
    ],
    [
      "OECD PMR indicator",
      "Chile (2018)",
      "1.58"
    ],
    [
      "What the formal market requires",
      "Electrical safety",
      "…electrical equipment listed in its Annex II, including power supplies and chargers, household electrical appliances, lighting devices and electronic, audio and video equipment. · Resolution 16/2025 of the Secretariat of Industry and Trade"
    ],
    [
      "What the formal market requires",
      "Health products",
      "Medicines, drugs, reagents, pharmaceutical forms, diagnostic items and any product used in human medicine. · Law No. 16,463 / ANMAT Provision 236/2026 · ANMAT"
    ],
    [
      "What the formal market requires",
      "Toy safety",
      "Any product designed for use by children under 14 that is manufactured, imported or distributed in the country. · Resolution 163/2005 / Resolution 313/2025 · INTI and certification bodies accredited by the Argentine Accreditation Body"
    ],
    [
      "What the formal market requires",
      "Safety auto parts",
      "Tyres, brake systems, seat belts, lighting systems and motorcycle helmets, among a total of 22 categories. · Traffic Law No. 24,449 / Decree 196/2025"
    ],
    [
      "What the formal market requires",
      "Telecommunications equipment",
      "Mobile phones, tablets, laptops, wireless headphones, smartwatches, IoT devices and any equipment that uses the radio spectrum. · Argentina Digital Law No. 27,078 / ENACOM Resolution 57/2026 · ENACOM"
    ],
    [
      "The courier regime",
      "Maximum value allowed per shipment",
      "USD 3,000 FOB"
    ],
    [
      "The courier regime",
      "Limit per shipment",
      "3 units of the same kind"
    ],
    [
      "The courier regime",
      "Prior ANMAT intervention for cosmetics and personal-use medical devices",
      "Before: Required · Since RG 5884/2026: Exempt"
    ],
    [
      "The courier regime",
      "SENASA free-circulation certificates for food and supplements imported by individuals",
      "Before: Required · Since RG 5884/2026: Exempt"
    ],
    [
      "The courier regime",
      "Electrical safety certification for electronic devices and type approval of spare parts issued by the Secretariat of Industry and Trade",
      "Before: Required · Since RG 5884/2026: Exempt"
    ],
    [
      "Data matching",
      "Mandatory advance declaration (CDS)",
      "The postal operator must send it to ARCA before the goods physically arrive. It is required by RG 5884/2026."
    ],
    [
      "Data matching",
      "RG 4614/2019",
      "Requires payment aggregators and wallet operators to report seller-level data to ARCA every month (CUIT, CBU or CVU, transaction amounts and fees)."
    ],
    [
      "Data matching",
      "Direct exchange between ARCA and Mercado Libre",
      "Since March 2026, focused on four high tax-risk categories."
    ],
    [
      "Data matching",
      "What it would make possible",
      "Detect inconsistencies between what a seller invoices on a platform and what they declare to the tax authority."
    ],
    [
      "Data matching",
      "What it would make possible",
      "Identify atypical patterns of commercial behaviour."
    ],
    [
      "Data matching",
      "What it would make possible",
      "Segment operators by category, frequency and volume."
    ]
  ]
}