Official Gazette No. 308 | June 18, 2026
On May 31, 2026, the Ministry of Production, Foreign Trade and Investments issued Ministerial Agreement No. MPCEI-MPCEI-2026-0035-A, updating the list of tariff subheadings eligible for a reduced Foreign Currency Outflow Tax (ISD) rate during 2026.
As background, Executive Decree No. 272, effective as of January 1, 2026, established a reduced ISD rate of 2.5% for tariff subheadings related to the productive sector and a 0% rate for the pharmaceutical sector, and delegated to the Ministry of Production, Foreign Trade and Investments the authority to determine the beneficiary subheadings.
The initial list was published on January 29, 2026, through Ministerial Agreement No. MPCEI-MPCEI-2026-0003-A. Under the new Agreement, the list was amended as follows:
Additionally, the Agreement includes a transitional provision establishing that if a tariff subheading benefiting from the reduced rate is modified due to a split, subdivision, or update of the tariff nomenclature, it may retain the benefit provided that the product remains the same, continues to serve the same productive purpose, and belongs to the same economic sector.
The Agreement has been in force since May 31, 2026, the date on which it was signed, regardless of its subsequent publication in the Official Gazette.
We remain at your disposal for any inquiries regarding the scope of this Ministerial Agreement and its impact on your operations.
Tax Department – BUSTAMANTE FABARA
For additional information, please contact:
List of tariff subheadings excluded under Ministerial Agreement No. MPCEI-MPCEI-2026-0035-A:
Nr. | Tariff Subheading | Previous ISD Rate |
1 | 2520200000 | 2,5% |
2 | 3811900000 | 2,5% |
3 | 3820000000 | 2,5% |
4 | 3824600000 | 2,5% |
5 | 4017000000 | 2,5% |
6 | 4414100000 | 2,5% |
7 | 4414900000 | 2,5% |
8 | 4420190000 | 2,5% |
9 | 4421100000 | 2,5% |
10 | 4819400000 | 2,5% |
11 | 4823700000 | 2,5% |
12 | 5808900000 | 2,5% |
13 | 7210120000 | 2,5% |
14 | 7227900010 | 2,5% |
15 | 9607110000 | 2,5% |
16 | 9607190000 | 2,5% |
17 | 9607200000 | 2,5% |
List of Tariff Subheadings Added by Ministerial Agreement No. MPCEI-MPCEI-2026-0035-A
Nr. | Tariff Subheading | ISD Rate |
1 | 1507100000 | 2,5% |
2 | 1507909000 | 2,5% |
3 | 1514990000 | 2,5% |
4 | 2302300090 | 2,5% |
5 | 2504100000 | 2,5% |
6 | 2520100000 | 2,5% |
7 | 2528009000 | 2,5% |
8 | 2530900000 | 2,5% |
9 | 2610000000 | 2,5% |
10 | 2804901000 | 2,5% |
11 | 2816100000 | 2,5% |
12 | 2818100000 | 2,5% |
13 | 2818200000 | 2,5% |
14 | 2818300000 | 2,5% |
15 | 2819100000 | 2,5% |
16 | 2819901000 | 2,5% |
17 | 2823001000 | 2,5% |
18 | 2826900000 | 2,5% |
19 | 2827100000 | 2,5% |
20 | 2832301000 | 2,5% |
21 | 2833409000 | 2,5% |
22 | 2835240000 | 2,5% |
23 | 2835391000 | 2,5% |
24 | 2835399000 | 2,5% |
25 | 2836200000 | 2,5% |
26 | 2836600000 | 2,5% |
27 | 2836991000 | 2,5% |
28 | 2839190010 | 2,5% |
29 | 2839901000 | 2,5% |
30 | 2839902000 | 2,5% |
31 | 2839909000 | 2,5% |
32 | 2907220000 | 2,5% |
33 | 2907299000 | 2,5% |
34 | 2912193000 | 2,5% |
35 | 2915129000 | 2,5% |
36 | 2916319000 | 2,5% |
37 | 2917122000 | 2,5% |
38 | 2917393000 | 2,5% |
39 | 2918153000 | 2,5% |
40 | 2918199000 | 2,5% |
41 | 2918299000 | 2,5% |
42 | 2922290000 | 2,5% |
43 | 2929909000 | 2,5% |
44 | 2932190000 | 2,5% |
45 | 2933699000 | 2,5% |
46 | 2933999090 | 2,5% |
47 | 2934200000 | 2,5% |
48 | 3201903000 | 2,5% |
49 | 3206110000 | 2,5% |
50 | 3811211000 | 2,5% |
51 | 3901100020 | 2,5% |
52 | 3901100090 | 2,5% |
53 | 3901200020 | 2,5% |
54 | 3901200090 | 2,5% |
55 | 3902100020 | 2,5% |
56 | 3902100090 | 2,5% |
57 | 3903110020 | 2,5% |
58 | 3903110090 | 2,5% |
59 | 3904101020 | 2,5% |
60 | 3904101090 | 2,5% |
61 | 3904102020 | 2,5% |
62 | 3904102090 | 2,5% |
63 | 3905300000 | 2,5% |
64 | 3907293090 | 2,5% |
65 | 3907301000 | 2,5% |
66 | 3907619030 | 2,5% |
67 | 3909400000 | 2,5% |
68 | 7208270000 | 2,5% |
69 | 7222209000 | 2,5% |
70 | 7223000000 | 2,5% |
