Regulation of Vapes, Heated Tobacco and Nicotine Pouches in Argentina: Resolution 549/2026 and Decree 305/2026 on NCM Tariff Classifications

Regulation of Vapes, Heated Tobacco and Nicotine Pouches in Argentina: Resolution 549/2026 and Decree 305/2026 on NCM Tariff Classifications

Argentina's government abandoned the prohibition framework, created a mandatory registration regime with nicotine limits and a flavor ban, and raised import duties on these products to the maximum bound rate at the WTO. Analysis of both rules and their impact on foreign trade operators.

The Official Gazette today publishes two rules that, read together, configure a comprehensive change in the regulatory and customs treatment of nicotine products in Argentina. Resolution 549/2026, issued jointly by the Ministries of Health and Economy, ANMAT and the Chief of Cabinet, establishes the first regulatory framework for the marketing of vapes, heated tobacco devices and nicotine pouches. Decree 305/2026, signed by President Milei and Ministers Adorni and Caputo, amends the Mercosur Common Nomenclature (NCM) to incorporate those same products into the list of tariff classifications subject to a temporary increase, assigning them the maximum rate bound by Argentina at the World Trade Organization (WTO).

The regulatory message is twofold: these products move from being prohibited to being legal under strict conditions, but those who import them will pay the highest duty Argentina is allowed to apply. The combination of sanitary opening with tariff protection reflects a specific logic: formalize the market, control quality and, at the same time, raise the cost of imports to favor domestic production and discourage smuggling through fiscal means.

Resolution 549/2026: The New Sanitary Framework

Resolution 549/2026 repeals Joint Resolution 565/2023 and ANMAT Disposition 3226/2011, which since 2011 had prohibited the import, distribution, marketing and advertising of vapes and electronic cigarettes. The official diagnosis is that prohibition did not curb consumption but displaced it to an informal market without traceability, quality control or tax collection. According to SEDRONAR data (2025), the use of vapes and electronic cigarettes reached a prevalence of 35.5% among secondary school students.

The resolution classifies products into four categories: electronic cigarettes (SEAN), heated tobacco devices (PTC), liquid solutions for vaping and nicotine pouches (BN). All are equated to tobacco products under Law 26,687. The National Registry of Tobacco and Nicotine Products (RNPTN) is created: no product may be marketed without prior registration. Companies must process the registration through the TAD platform, presenting sworn statements, formulas, toxicological information and emission analysis certificates issued by accredited laboratories. The Sub-Secretariat of Sanitary Planning and Programming has 45 days to launch the registry.

Permitted Products, Prohibited Products and Technical Limits

Disposable electronic cigarettes (single-use devices with pre-loaded solutions) are expressly prohibited, as they are considered the format with the greatest appeal for youth initiation. Refillable devices are authorized under registration. Vape liquids must have a nicotine concentration below 20 mg/ml and may only have tobacco flavor. Heated tobacco sticks may not exceed 5 mg of nicotine per unit, with exclusively tobacco flavor. Nicotine pouches have a cap of 8 mg per pouch, with permitted flavors limited to tobacco and menthol. Sweet or fruit flavorings are eliminated across all categories. Additives such as caffeine, vitamins or minerals that may suggest health benefits are prohibited.

In terms of advertising, products are subject to Law 26,687: mandatory health warnings on packaging, prohibition of celebrity images, prohibition of messages suggesting harmlessness without scientific support, and restriction of any promotion directed at minors. Display next to candy in retail outlets is restricted.

Decree 305/2026: Tariff Increase to the WTO Maximum Bound Rate

Decree 305/2026 amends Annex V of Decree 557/2023 (which establishes the NCM adjusted to the VII Amendment of the Harmonized System) to incorporate heated tobacco products (PTC), tobacco cartridges and sticks to be heated in those systems, electronic cigarettes (CE) and nicotine pouches (BN) into the List of Tariffs Subject to Temporary Tariff Increase. The rate assigned in each case is the maximum rate bound by Argentina at the WTO.

The legal basis for the increase is Decision 27/2015 of the Common Market Council, which authorizes Mercosur Member States to raise import duty rates above the Common External Tariff (CET) for up to 100 NCM tariff classifications, provided the maximum bound rate at the WTO is not exceeded. The decree invokes the powers of Article 664 of the Customs Code (Law 22,415), which allows the Executive to modify import duties within the framework of foreign trade policy.

The explicit rationale of the decree is to equate the tax burden on electronic nicotine devices with that already in place for conventional tobacco products. Until today, these products had no specific tariff classification because their import was prohibited. With market legalization, the decree closes the gap: if they will be allowed to be imported, they will pay the highest available tariff.

Transition Regime for Goods in Transit

Decree 305/2026 contemplates a transition regime for goods that were already en route at the time of entry into force. Goods that, as of the publication date of the decree (today), had already been dispatched with final destination to Argentine customs territory and loaded onto the means of transport, or that were already in customs primary zone having arrived earlier, retain the prior tariff treatment. To access this exception, the import application must be registered with the customs service within 60 calendar days from today.

This safeguard clause is standard in tariff modifications and protects importers with operations underway. But its practical scope in this case is particular: since the import of these products was prohibited until today, the volume of legally in-transit merchandise should be minimal. The clause operates more as a formal safeguard than as a real operational benefit.

Impact on Foreign Trade Operators

For importers, the new regime has two dimensions. First, they can now legally import products that were previously prohibited: refillable vapes, liquids (without flavorings, <20 mg/ml of nicotine), heated tobacco sticks and nicotine pouches. Second, the import cost will be significantly higher than what could be expected under the general CET, because Decree 305/2026 applies the WTO maximum bound rate. This directly affects the cost structure of any business model based on importing these products.

For domestic manufacturers, the signal is the opposite: the high tariff operates as protection against imported competition, which could incentivize the establishment of production lines in the country. If a company manufactures vape liquids locally or assembles devices, it avoids the tariff cost and competes with an advantage against imported products. The combination of sanitary authorization + high tariff is a classic import-substitution incentive applied to a new market.

For customs brokers and foreign trade operators, the rules published today open a category of products that did not previously exist in legal operations. It will be necessary to identify the specific tariff classifications assigned in the new Annex V of Decree 557/2023 (as amended by Decree 305/2026), verify that products comply with RNPTN requirements before requesting clearance, and calculate import duties based on the WTO maximum bound rate. Coordination between sanitary compliance (RNPTN/ANMAT) and customs compliance (tariff classification, import duty, prior intervention) will be key to avoiding delays or rejections in the operation.

Enforcement, Sanctions and Monitoring

Resolution 549/2026 empowers the State to conduct inspection, monitoring and apply sanctions to those who fail to comply with the new regime's requirements. ANMAT and the Sub-Secretariat of Sanitary Planning and Programming will coordinate control actions under a technical cooperation agreement signed in January 2026. Products not contemplated within the foreseen categories may not be imported or marketed. The rule provides for the possibility of adjusting regulations based on the technological evolution of devices and new scientific evidence.

Practical Reading

For companies that operated in the informal nicotine market, formalization requires rapid adaptation: registration in the RNPTN via TAD, reformulation of products containing prohibited flavorings, updating labeling in accordance with Law 26,687, and preparation for ANMAT inspections. For international companies considering entering the Argentine market, Resolution 549/2026 provides the sanitary framework and Decree 305/2026 defines the tariff cost. Both variables must be integrated into the commercial viability analysis before committing to an import operation.

For those advising foreign trade operators, the immediate priority is to access the Annex of Decree 305/2026 (published in the web edition of the BORA) to identify the specific NCM classifications assigned to each product category and the applicable rates. The second priority is to coordinate sanitary compliance with customs clearance, given that registration in the RNPTN will be a precondition for legal import. The 45-day period for the launch of the registry suggests that the first formal imports could materialize only by mid-June 2026.

This note is for informational purposes only and does not constitute legal advice. For a specific analysis, please contact our team at contact@jfcattorneys.com.