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What is PAIS Tax Guidelines for NCM 2713.20.00 about?

This document summarizes the key considerations regarding the PAIS Tax and its application in the Malvina System (SIM). The tax applies to foreign currency purchases for paying imported goods. It is applied to luxury goods and other merchandise, except for some excluded items. The rate is 30% for luxury goods and 7.5% for other merchandise. The SIM calculates and charges an advance payment of 95% of the tax at the time of import.

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