The customs nomenclature of Argentina is based on the harmonized system of designation and codification of goods. As a main characteristic of 6-digit goods, which increase by 8 for export purposes and up to 10 digits for imported goods. The product of the Profile is Citrus, the tariff item is 0805.50.10.00
Lemons should be light-medium yellow, firm, with soft, thick skin for size. Although the color of all ripe files is orange-yellow yellow, this market requires green files. Yellow limes are considered to be too ripe, and are generally rejected. Files should be firm, with smooth surface, elliptical to oval, and free of marks, sting rays, sunburn or diseases. The pulp must be juicy, yellow green, very acidic and fine-grained. Argentina is the worlds largest producer of fresh lemons with a total of over 1.5 million tonnes per year. 80% of that volume originated in the province of Tucumán. Argentina exports about 200,000 tonnes of fresh lemon per year, 75% to the European market. In the province of Tucumán are concentrated the largest exporting companies in the world, began to send containers worth $ 30 million. However, this year sales tripled, totaling $ 100 million.
Price is the main selection criterion, both by importers and by the end consumer. The reason for this is that citrus fruits are commodities, products without great added value and with a wide offer. In the shops, the prices appear without the taxes that tax the consumption. Agrifood products, destined for human consumption are subject to consumption tax. Outer Packaging: The design, dimensions and specifications for optimum packaging vary according to the field product type, method of transportation and commercial preferences. In general, top quality fruits and vegetables should be packaged in single-level cartons or boxes or in boxes containing thin plastic trays molded to contain each item individually. The boxes must protect the product from the field so that it is not damaged in addition to having adequate ventilation (much ventilation causes them to wither). Efforts to carefully package field produce and as soon as possible after harvest result in less waste and greater profits for producers All imports must be packaged in a container so as to prevent the product from becoming infested or spreading a plague. During waiting for shipment, palletizers, pallets, boxes, or other packaging materials should be stored in a manner that avoids pest infestations. Consistency in package packaging and size, filling of containers in order, shipping marks in the master package and quantity of items in the inner packages. Containers for shipment must be clearly sealed on at least two sides with all marking codes and in indelible ink and fit for human consumption.
Required Documents in Customs
- Bill of lading
- Confirmation of sale or commercial invoice
- Phytosanitary certificate, as a regulatory measure to protect the vegetable kingdom
TYPE OF PRODUCT: LIMON
Current Assets
Ad / Valorem: 6%
Selective consumption tax: 0%
General sales tax: 0%
Specific Law: N.A.
Antidumping Law: N.A.
Insurance: 2.5%
Surcharge:0%
N.A .: Not applicable for this subheading
Section: II – Products of the plant kingdom
Chapter :08 Edible fruit and nuts, peel of citrus fruit, melons or watermelons.
Departure: 0805 – Fresh or dried citrus fruit.
Sub-section: 080550 -Lemon (lemon citrus) and limes.