What changed
Decree 105/2026, published in the Official Gazette on 19 February 2026, amended the RIGI regulations (Decree 749/2024). Its article 13 replaces article 83 of Annex I, which defines which imports of an adhered Single Project Vehicle (VPU) enjoy the duty exemption of article 190 of Law 27,742.
The rule and the exception
Rule: the exemption covers new capital goods, spare parts, parts and components directly related to the approved Investment Plan that are BK or BIT under Annex I of Decree 557/23.
Exception: the VPU may request authorization to import, with the benefit, other goods not identified as BK or BIT if they are essential to carrying out the RIGI Project. It must file a certification by an independent engineer proving their technical essentiality and operational availability. The decision belongs to the Application Authority.
Three clarifications
- The engineer's report is not enough: without authorization from the Application Authority there is no benefit.
- Inputs remain excluded from the tariff benefit for VPUs.
- The text says "independent engineer", not "licensed engineer", and the decree does not clarify when a professional is considered independent.
What to do now
- Review the project's import list and identify which goods are not listed as BK or BIT.
- Document for each one why it is essential and what alternatives, lead times and suppliers exist.
- Allow for the time needed for the certification and the authorization before the estimated import date.
- Remember that each import is filed with a sworn statement and documentation (article 82) and that the goods are subject to end-use verification (article 84).
Context
The same decree extended by one year, from 8 July 2026, the deadline to adhere to the RIGI, which now runs until 8 July 2027.
How GROLL Ingeniería can help
We survey the goods of your project, analyze their technical essentiality and operational availability, and prepare the independent engineer certification that the VPU files with the authority. If you want us to look at it together, send us the Investment Plan and the list of goods.
General information as of 29 October 2026. Feasibility depends on each project and on the decision of the Application Authority.