RIGI imports of essential goods (non-BK/BIT)

RIGI imports of essential goods that are neither BK nor BIT: independent engineer certification

GROLL Ingeniería prepares the technical certification that a Single Project Vehicle (VPU) adhered to the RIGI needs to request the import, with tariff benefit, of goods that are essential to its project but are not identified as capital goods (BK) or information and telecommunications goods (BIT). We assess each item, document its technical essentiality and operational availability, and prepare the report the VPU files with the authority.

Regulatory framework

Article 13 of Decree 105/2026 (Official Gazette of 19/02/2026) replaced article 83 of Annex I of Decree 749/2024, which regulates the Large Investment Incentive Regime (RIGI, Law 27,742). The exemption in article 190 of Law 27,742 covers new capital goods, spare parts, parts and components directly related to the approved Investment Plan, provided they correspond to BK or BIT products listed in Annex I of Decree 557/23.

As an exception, the Application Authority (the Ministry of Economy) may authorize the import, with the benefit, of other goods that are essential to carrying out the RIGI Project. To do so, the VPU must file a certification by an independent engineer proving the technical essentiality and operational availability of those goods.

What to keep in mind

• The certification does not grant the benefit by itself: the authorization is exceptional and is granted by the Application Authority.
• The rule refers to an independent engineer, not a licensed engineer, and does not define the term. That is why the report documents the professional's independence from the VPU.
• The tariff benefit for adhered VPUs does not apply to inputs.
• Each import is filed with a sworn statement and documentation (article 82), and the goods are subject to end-use verification (article 84).

What our work includes

Depending on the agreed scope: survey of the goods and their role in the project process; verification that they are not covered as BK or BIT; analysis of technical essentiality (what happens to the project if the item is missing or replaced) and operational availability (lead times, suppliers and alternatives); drafting of the certification signed by an independent engineer; and support with the filing and with the authority's queries.

Getting started

Send the VPU's adhesion resolution, the Investment Plan, the list of goods with description, tariff classification and supplier, the quotations and the role of each item in the project. With that information we define which goods fall under this route and the scope of the report.

Regulatory review: 29/10/2026. References: Decree 105/2026 (art. 13), Decree 749/2024 (Annex I, arts. 82 to 84 and 122), Law 27,742 (art. 190) and Decree 557/23. Feasibility depends on each project and on the decision of the Application Authority.