Overview
- The executive published Decree 423/2026 in the Boletín Oficial and set immediate changes that take effect June 4, 2026, including a cut in export duties for wheat and barley from 7.5% to 5.5%.
- The decree lays out a phased timeline for summer crops and derivatives that begins in 2027 and runs to December 2028, with soybean duties falling from 24% in 2026 to 21% in December 2027 and 15% in December 2028.
- Specific tariff lines for oils, pellets and other derivatives are given detailed, staged reductions in annexes to the decree so that some oil positions fall to roughly 11–13.5% and certain pellets reach 14% by end‑2028.
- Biodiesel from non‑traditional feedstocks such as colza, cártamo, Brassica Carinata and Camelina Sativa is set at 0% export duty while soy‑based biodiesel follows a cut to 13% by December 2028, aiming to diversify biofuel exports.
- The measure uses MERCOSUR tariff codes and export declaration (DJVE) shipment dates to determine which cargoes benefit and has been sent to the Bicameral Permanent Commission of Congress for review under delegated powers, building on earlier 2025 reductions.