If you are an Argentine citizen returning to the country after living in Paraguay for 2+ years, you can often import one car duty-free, provided its CIF value is under USD 15,000?

Yes, you are correct. Under the **RG AFIP 3109/11** (and its 2024/2025 updates), this "Repatriation" benefit is one of the few legal ways to bypass the usual ban on importing used vehicles into Argentina.

Here is a breakdown of how to execute this specifically for the **Paraguay-Argentina** route in 2026:

### **1. The USD 15,000 CIF "Sweet Spot"**

The value is calculated as **CIF** (Cost + Insurance + Freight).

* **The Exemption:** If the value is **under or equal to USD 15,000**, the car enters **duty-free** (exento de tributos).
* **Over the limit:** If the car is worth *more* than USD 15,000, you are not disqualified, but you must pay the full import duties (which can range from **80% to 100%** of the value) on the *entire* amount, not just the excess.

### **2. Requirements for the Citizen**

* **Residency:** You must prove you lived in Paraguay for at least **two consecutive years**.
* **Baja Consular:** You must obtain a "Certificado de Residencia" or "Baja Consular" from the Argentine Consulate in Asunción (or whichever department you lived in).
* **One per person:** The law allows **one car and/or one motorcycle** per adult (over 18 years old).

### **3. Requirements for the Vehicle**

* **Ownership:** The car must have been registered in your name in Paraguay at least **3 months before** your definitive return to Argentina.
* **Type:** It must be a passenger vehicle (car, SUV, or pickup) or a motorcycle.
* **The "Lock" (Intransferibilidad):** Once the car is in Argentina, you **cannot sell, lend, or transfer** it for **two years**. The Customs office (ARCA) will place a restriction on the title (Título de Propiedad).

### **4. Tactical Advice for 2026**

* **Digital Filing (TAD):** As of mid-2025, the "Nacionalización de Vehículos Usados" process is now fully digital via the **Trámites a Distancia (TAD)** platform. You should start the upload while still in Paraguay to ensure the "Admisión Temporal" (if you drive it across the border) can be converted to a permanent import smoothly.
* **The "Fiat Panda" Case:** Since you mentioned the Panda 141 earlier, most non-4x4 classic Pandas will easily fall well under the **USD 15,000** limit, making them perfect candidates for this tax-free move.
* **Valuation Proof:** ARCA (formerly AFIP) is strict about valuations. Even if you bought the car for USD 5,000, they may use their own database. Having an official valuation from a Paraguayan dealership or a legalized purchase invoice is essential.

### **Summary Table**

| Requirement | Details |
| --- | --- |
| **Residency abroad** | Minimum 2 years |
| **Vehicle Ownership** | Minimum 3 months before return |
| **Tax-Free Limit** | Up to USD 15,000 CIF |
| **Sale Restriction** | Cannot sell for 2 years |
| **Required Doc** | Baja Consular (from Consulate in Paraguay) |

**Would you like me to find the specific contact details for the Argentine Consulate in Asunción to inquire about the "Baja Consular" process?**