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In brief

By Decree No. 57/2023 (“Decree“) issued on 3 February 2023, the National Executive Power (NEP) cancelled the 5% export refund on exports of lithium, lithium oxide and hydroxide, lithium chloride and lithium carbonate (“Benefit“) produced in the provinces of Catamarca, Jujuy and Salta (“Provinces“).

In focus

  • The NEP decided that the reimbursement of lithium exports by the Provinces will be 0%, considering that the sector of the economy dedicated to the extractive activities of lithium and its derivatives has registered an exponential growth by virtue of an increase in global demand.
  • This decision of the NEP is made in accordance with Resolution No. 15/23 of the Ministry of Economy, through which the competent areas of such ministry were instructed to draft the administrative act to cancel the effects of the reimbursement of exports of lithium, lithium oxide and hydroxide, lithium chloride and lithium carbonate.
  • The custom positions affected are 2805.19.90, 2825.20.10, 2825.20.20, 2827.39.60 and 2836.91.00 of the MERCOSUR Common Nomenclature (NCM) originating in the Provinces.

The cancellation of the Benefit (which was calculated on the FOB value of the goods, including all transport and insurance costs to the port of shipment of the goods, but not the taxes levied on exports) by the NEP is a measure that negatively affects the situation of projects in northern Argentina (Puna region), which will see their competitiveness and profitability margins affected by the change in the indirect tax burden that weighs on them.

Spanish version


Ezequiel Artola is a partner in the Energy, Mining and Infrastructure Practice Group in Buenos Aires. He advises clients on a variety of complex transactional, general commercial and regulatory matters, with emphasis on mergers and acquisitions, joint ventures, commercial agreements and corporate practice. Ezequiel was assistant professor of commercial and civil contracts at the Universidad de Buenos Aires, and has written articles related to mining, oil and gas, and distribution and agency agreements.


Adolfo has been a member of the Management Committee of Baker McKenzie’s Buenos Aires office since 2013 and the managing partner of that office since 2021. He has extensive experience working on corporate and commercial transactions for companies in the oil & gas, mining and natural resources industries. Adolfo has authored several reviews for various publications — including Sweet & Maxwell — usually involving Argentinean investments and mining.


Delfina Ferrario is an Associate in Baker McKenzie, Buenos Aires office.

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