By means of General Resolution 4350/18 of AFIP, “completed” PV panels may now enter the country with 0% tariffs, due to the NCM 8541. In this way, a pending issue from September has become resolved after the publication of Decree 864/18, which placed an 18% tax.
A high-ranking official from the National Energy Secretary confirmed with Strategic Energy that solar PV panels are being allowed to be imported without any applied tax; and that this is via General Resolution 4350/2018 of AFIP.
“As of now they can enter through NCM 8541, which specifies the tax percentage,” the source assured.
Even though the amendments of the resolution highlight solar modules specifically (the SHARP ThinFilm Solar Module) with specific characteristics, specialists of the sector dealing with panels say that it deals with a specific case and that Customs should treat things more generally. That’s to say that the measure should deal with things in broader terms.
In such a way, the problems set out by Decree 864/18 in September would be resolved. This documentation allowed for the importation of solar panels with 0% tax as long as no diodes were present. Those that do are receive an 18% tax.
Goal of Distributed Generation
It is worth mentioning that the government intended, from the beginning, to open up free importation of PV panels without charging taxes.
The Executive branch considers this measure to be strategic in order to lower the price of renewable sources and thereby promote generated distribution points amongst residential, commercial and industrial users.
To such an end, the law of renewable generated distribution, N 27.424, was employed.
The law creates a fund (FODIS) to incentivize users to send clean energy to the grid. According to government expectations, 1,000 MW will be installed in the next 12 years in the country under this initiative.