Under some circumstances, donations with origin in the United States and destination in Argentina can enter Argentina tax-free with the help of this Consulate. Those circumstances include where the donor lives, who the donee is, and the nature of the goods to be donated.

Eligibility of donor

You can ask help from this Consulate in order to make a donation to Argentina only if the donor person or institution has legal residence in one of the states of the United States over which this Consulate has jurisdiction. If the donor resides elsewhere, please check out https://www.cancilleria.gob.ar/en/representaciones.

Eligibility of donee

You can only make a donation to:

The Public Sector:

• The Argentine Republic as a State
• Any Province or Municipality in Argentina
• Centralized or decentralized Entities belonging to the State, a Province or a Municipality

The Private Sector:

• Civil Associations, Foundations or other non-profit private institutions
• Religious organizations registered in the Worship Secretary of our Ministry of Foreign Affairs and holding a certificate thereof

For donations to the Private Sector, the donee needs to meet all these criteria:

• Be registered at the Argentinian Dirección General Impositiva (DGI, a part of the Administración Federal de Ingresos Públicos, AFIP)
• Be exempted from sales tax (IVA) and income tax (Ganancias)
• Have a fiscal ID (número de CUIT)
• Be registered as an import-export agent at the Argentinian Dirección General de Aduana (DGA, a part of the Administración Federal de Ingresos Públicos, AFIP)

How to start the donation process

If the donee meets the criteria stated above, the donor should: 

1) Prepare a draft Donation Certificate, written in Spanish, to be printed on letterhead paper, using this model:

CERTIFICADO DE DONACIÓN

Datos de la entidad donante: (please add DONOR’S name, address, phone number and email address).

Datos del donatario: Nombre de la entidad, dirección, teléfono, N° de CUIT: (please add DONEE’S name, address, phone number and CUIT number).

Valorización a sólo efecto aduanero (en dólares): (please add the approximate value in American dollars of the goods to be donated).

Peso aproximado del envío (en kilogramos): (please add the approximate weight in kilograms of the goods to be donated).

Descripción de los elementos donados: (please describe the items to be donated and specify whether they are brand new or used).

(Please add signature and stamp of donor)

2) Add a draft Packing list specifying the items to be donated. Use these guidelines according to the items’ nature:

Medications: Active ingredient, amount, kind of packaging and expiration date. The expiration date should be at least 6 months after the date of arrival of items to Argentina.

Hospital supplies: Description, quantity, kind of packaging, expiration or sterilization date, maker, lot number. These items should have an expiration date at least one year after the date of arrival of items to Argentina.

Medical equipment, machinery, electronics: Make, model, serial #, pictures of the equipment. Brand new equipment should be accompanied by its user manual. If these items are used, a certificate should be added stating they operate properly, or that they have been properly disinfected. Used equipment older than 10 years is not eligible for donation.

Food: Description, amount, packaging type and expiration date (this date should be at least 6 months after the date of arrival of the food to Argentina). Be aware that meat and its derivatives cannot enter Argentina if they come from Europe, the US or Canada.

Used clothes: Full description and a disinfection certificate. Used clothes are not eligible for donation to Civil Associations and Foundations.

Computers, monitors, electric equipment: Make and model, Serial # for each item. If these items are used, a certificate should be added stating they operate properly.

New clothes, footwear or toys: These items require an accurate description and could face the need of exceptions to be granted by the National Secretary of Industry in Argentina.

For items not listed above: You should inform the Consulate so that we can ask control bodies in Argentina about elegibility for donation.

3) Scan and send both drafts (the Donation Certificate and the packing list) to secom_clang@cancilleria.gob.ar before sending any goods to Argentina. We will study those documents and get back to the donor with approval or suggestions.

4) Once the donor receives the Consulate’s approval, sign and stamp the CERTIFICADO DE DONACIÓN and the packing list and send us both documents to ARGENTINE CONSULATE, 5055 Wilshire Blvd, Suite #208, Los Angeles, CA 90036 so that we can add the Consulate’s VISTO on those documents. Add a self-addressed pre-paid envelope so that we send you back the VISTOed documents. If this is the first time you are doing this type of procedure, please add a copy of your ID.

5) Send both documents with our Consulate’s VISTO, to the donee in Argentina, and ask the donee to submit them to Argentine Customs (Aduana) together with a “nota de aceptación” (acceptance note) for the donation.

If donor or donee have further questions

Email us to secom_clang@cancilleria.gob.ar