List of tariff subheadings with differentiated ISD rate for the year 2026

Through Ministerial Agreement No. MPCEI-MPCEI-2026-0003-A dated January 29, 2026, the Minister of Production, Foreign Trade and Investments issued the list of tariff subheadings benefiting from a differentiated rate of the Currency Outflow Tax (ISD) for the year 2026. This list is issued in compliance with Article 1 of Executive Decree No. 272 dated December 30, 2025.

The Agreement provides that the list may be updated in accordance with the criteria, conditions, and parameters for the application of differentiated rates.

Below is the download link:

Ministerial Agreement
Annex

For any additional information, please contact unidadtributaria@robalinolaw.com and comercioexterior@robalinolaw.com