Advanced Search

The Argentine Naval Industry's Promotion Regime Created


Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
image start infoleg site The Ministry of Justice and Human Rights

Law 27418


The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc.



General provisions

Article 1.-Create the Regime of Incentive, Promotion and Development of the Argentine Naval Industry that will be governed by the scope and limitations set forth in this law and the regulatory norms that are dictated accordingly.

ARTICLE 2.-The objectives of this law shall be:

a) The development and sustainable growth of the Argentine Naval Industry in a participatory and competitive manner;

b) The generation of new sources of work, ensuring the employment of the personnel of the naval industry and related activities, in addition to promoting the formation of human resources at all levels through the permanent and continuous improvement of their training and training. The incentive and promotion facilitating the incorporation of innovation and technologies as of the Argentine naval engineering;

c) Promote and encourage the design, engineering, repair, transformation, maintenance and construction by the Argentine naval industry of vessels destined for fishing, sport, recreation, tugboat activities and all other vessels and naval artifacts according to the technical and objective capacity of this industrial sector.

ARTICLE 3.-The national executive branch shall determine the enforcement authority of this law.

ARTICLE 4.-The functions of the implementing authority shall be:

a) Coordinate policies for the development of shipyards, naval workshops and national naval engineering studies, promoting both the production of industrial goods and the greater incorporation of innovation and technologies;

(b) to dictate the adequacy rules for the implementation of this law;

(c) to be responsible for the Register of Shipyards, Naval Workshops and National Naval Engineering Studies;

(d) to issue the relevant reports, certificates, ratings and authorizations;

(e) to operate as a consultation and advisory body in matters directly and indirectly linked to the shipbuilding industry;

(f) Call on the parties concerned every two years (2) years, in order to take into account changes in tariff or other nature, which the parties consider necessary.

Shipyards, Naval Workshops and Naval Engineering Studies

Article 5 °.-Create the Register of Shipyards, Naval Workshops and Naval Engineering Studies located in the national territory, which will be in charge of the implementing authority, where the public and private shipyards, workshops will have to be registered naval engineering studies, which want to enjoy the benefits established in the present regime.

Article 6.-For the purposes of this standard, it is understood by public and private shipyards, naval workshops and naval engineering studies, to those companies that have as main activity the construction, reconstruction, transformation, repair of ships and naval vessels, the production of complementary goods, project, management of work and/or technical representation, which in addition to the requirements required by the existing provisions governing that activity, conform to the Following conditions:

(a) If they are natural persons, they have their registered office in the Republic of Argentina and are duly registered with the Federal Administration of Public Revenue (AFIP);

(b) If they are legal persons, who are accredited to be duly constituted in the country and registered in the Public Registry of Commerce and the Federal Administration of Public Revenue (AFIP);

(c) Other business organisations in which the national and/or provincial and/or municipal government has a stake in the capital or in the formation of corporate decisions;

d) To be duly registered with the Ministry of Industry and Services of the Ministry of Production as such and entitled to the Argentine Naval Prefecture;

e) For engineering professionals and related specialties, who are duly registered and qualified in the Professional Council of Naval Engineering.

Shipbuilding industry

ARTICLE 7 °.-The definitive importation for consumption of inputs, parts, parts and components, all new, without use and without capacity of local provision, destined for the construction, reconstruction, transformation and repair in the country of ships and naval artifacts, acquired by natural or legal persons registered in the register created in Article 5 of the present, shall be taxed an import duty of extra-zone (DIE) equivalent to zero percent (0%).

The implementing authority shall verify the local supply capacity prior to the authorisation of the import with the exemption referred to in the previous subparagraph.

ARTICLE 8.-The work of modification, transformation, reconstruction and repair, including the renewals of the classification certificates and those other to be carried out, out of the indicated condition, on the flag vessels Argentina and those of foreign flag located to the bare hull with national flag treatment, must be carried out in shipyards and naval workshops registered in the register, with direction of work and project of national engineering, all within their technical capabilities or availability of their facilities and professionals. The implementing authority may waive this obligation when it is clearly demonstrated that it is impossible to carry out the work in shipyards and naval workshops located in the national territory, after consulting the Advisory Committee set up in the present law.

Article 9.-Foreign-flagged vessels and naval vessels entering the country for the purpose of carrying out maintenance, repair and/or processing operations in shipyards located on national territory shall be subject to the Article 466 of Law 22,415. Exclude from the Annex to Decree 1330/2004 of the national executive branch (imports of goods with industrial improvement): the tariff positions of the Common Market Nomenclature (NCM) corresponding to Chapter 89 " Ships and other floating structures. "

Article 10.-The national executive branch will grant a specific allocation called the National Naval Industry Development Fund (FODINN), in the framework of the trust funds constituted and administered in the field of the Ministry of Production, such as Fondar, or those that are created in the future, as well as financing lines and system specific guarantees for the sector from existing programs, which must be destined to:

(a) Acquisition of capital goods, equipment, infrastructure and technology for Argentine shipyards, naval workshops and naval engineering studies in the framework of this standard;

(b) Construction, processing and reconstruction of ships and naval vessels registered or to be registered in the National Register of Ships and other complementary goods produced in shipyards, giving priority to the granting of those with a national technical project and with the greatest participation of national teams and materials;

c) Other destinations related to shipbuilding recommended by the Advisory Commission.

The allocation referred to in the first paragraph may not be less than one thousand five hundred million pesos ($1,500,000,000) per year, updated according to the index of basic domestic prices (GDP), or by the index that eventually replace, published by the National Institute of Statistics and Census (INEC).

In addition, the Advisory Commission will collaborate with the implementing authority on the identification of financing needs and will periodically request the allocation of a specific quota for FODINN, for the purposes of its implementation in the framework of the of the trust funds referred to in this Article, in order to ensure the availability of these specific funds, either through current or future instruments, for a period which may not be less than the fifteen (15) years from the entry into force of this law.

For the purposes of pre-financing credits for the construction of ships, the ship's mortgage on the ship under construction duly registered in the Argentine Naval Prefecture and the system of guarantee of compliance will be accepted as guarantee. provided for in the Public Works Act 13,064 and amending.

ARTICLE 11.-Create the Advisory Commission of the Naval Industry in the field of the implementing authority. It shall have the following characteristics:

I. Conformation

It shall be composed of the official appointed by the implementing authority, who shall hold the presidency, by two (2) representatives of the industry appointed on a proposal from the business chambers of the sector, one (1) representative of the trade union industry public, one (1) representative of the private trade union sector, one (1) professional on a proposal from the Professional Council of Naval Engineering, one (1) representative of the Argentine Association of Naval Engineering, one (1) representative of the Ministry of Science, Tecnología e Innovación Productiva de la Nación, un (1) representative of the Institute National of Technological Education (INET) of the Ministry of Education of the Nation, one (1) representative of the Navy of the Argentine Republic, and one (1) representative of the National Institute of Industrial Technology (INTI).

II. Functions

a) To advise, communicate and inform the national executive branch in the field of naval industry and its related activities; education, training and training; investments; research; innovation and development; incentives to the sector, its spaces production and its human resources;

(b) To extend the consultations concerning the sector which are issued by private bodies or sources and by official bodies, especially in those cases of requirements or demands of vessels and naval vessels whose respective Design, construction, transformation and/or repair capacity would supposedly not be satisfied in the country;

(c) Advise the Ministry of Production on all the lines of financing to be created, in accordance with Article 10, and the projects to be financed;

d) To monitor and collaborate, both with the public sector and with the companies, in the procedures for the return of the technical balance of VAT.

Naval leasing

Article 12-National shipowners registered in the register concerned may access the naval leasing system to cancel the orders for the construction of ships and/or naval vessels, built in the shipyards registered in the registration referred to in Article 5 °. The aforementioned naval leasing regime must be implemented by the implementing authority through the Banco de la Nación Argentina and administered by Nación Leasing and/or entities authorized for this purpose.

Sectoral promotion scheme

ARTICLE 13.-In the event that the regime created by decree 379/2001 loses validity prior to the ten (10) year period from the date of enactment of the present, the national executive branch must establish a regime of identical characteristics for goods falling within the tariff positions of the Common Market Nomenclature (NCM) 89011000, 89012000, 89013000, 89019000, 89020010, 89020090, 89040000, 89051000, 89052000, 89059000, 89061000, 89069000, 89071000 and 89079000, in the terms and conditions under which the last modification, until the period of ten (10) years previously referred to is fulfilled.

Infringements and penalties

ARTICLE 14.-The implementing authority shall have broad powers to verify and assess compliance with the obligations of the beneficiaries, resulting from the regime established by this law, and to impose the penalties imposed by the regulations.

Transitional provisions

Article 15.-The national or national agencies or companies of the national or private State that perceive any form of contribution or endorsement of the national State, whose activity involves the demand for vessels, vessels and/or floating devices, build in the country under the requirements that the requesting body determines, complying with the required characteristics, costs and times. If the requirement cannot be completed by the national industry, the applicant body may, by reason of its founding, be able to carry out the works in other sources of supply, after a report issued by the Advisory Committee on Industry Naval established in this standard.

ARTICLE 16.-The benefits established in the present regime referred to the Argentine naval industry, as well as those other benefits established by a similar regime referred to the Argentine Merchant Navy, will effectively enter into It shall be valid simultaneously and in conjunction with all the instruments laid down respectively, and must be regulated within sixty (60) days of the day of its publication in the Official Gazette. Let no other rule, which is opposed to the present, be left without effect.

ARTICLE 17.-Commune to the national executive branch.



MARTA G. MICHELETTI. -EMILIO MONZO. -Eugenio Inchausti. -Juan P. Tunessi.

ê 22/12/2017 N ° 100106/17 v. 22/12/2017


Decree 1076/2017

Draft Law registered under N ° 27418. Comments.

Buenos Aires, 20/12/2017

VISTO the Expedient N ° EX-2017-31321466-APN-DSGA#SLYT and the Bill registered under the N ° 27,418 sanctioned by the HONORABLE CONGRESS OF THE NATION on November 29, 2017, and


That through the aforementioned Bill of Law is created the Regime of Incentive, Promotion and Development of the Argentine Naval Industry.

That article 10 of the draft Law establishes that the national executive branch will grant a specific allocation called the National Naval Industry Development Fund (FODINN), in the framework of the trust funds constituted and managed in the field of the MINISTRY OF PRODUCTION, such as Fondear, or those that are created in the future, as well as funding lines and guarantee systems specific to the sector from existing programs.

That the second paragraph of Article 10 states that such allocation may not be less than FIFTEEN HUNDRED MILLION PESOS ($1,500,000,000) per year, updated according to the index of basic domestic prices (GDP), or by the The index will eventually replace it, published by the National Institute of Statistics and Census (INEC).

In turn, Article 13 of the aforementioned draft states that, in the event that the Regime created by Decree No. 379/01 loses its validity prior to the DIEZ period (10) years from the date of enactment of the Law, the PODER NATIONAL EXECUTIVE shall establish a system of identical characteristics for the goods included in certain tariff positions of the Common Nomenclature of MERCOSUR (N.C.M.), which are defined therein, in the terms and conditions under which have set the last modification, until the period of the DIEZ (10) years referred to has been fulfilled previously.

That Article 10 of the draft law in crisis is otherwise ambiguous, it is not clear whether the specific allocation established there implies a new allocation of expenditure not foreseen in the general budget or, on the other hand, if the allocation implies the creation of a specific line with an annual minimum amount, within the trust funds administered by the MINISTRY OF PRODUCTION.

According to the first hypothesis, the fixing of this amount is contrary to Article 38 of Law No. 24.156 of the Financial Administration and the Systems of Control of the National Public Sector, for which it is established that " Every law that authorizes expenditure not provided for in the general budget shall specify the sources of the resources to be used for its financing. '

That, on the other hand, if the purpose of the norm in crisis was to establish an annual minimum amount for a specific line in the framework of the trust funds already constituted, it results in an advance on the exclusive faculties of the EXECUTIVE BRANCH NATIONAL.

That in the same sense, the determination of an annual minimum amount with a specific purpose not foreseen by the rules governing the trust funds in force, without knowing the state of the situation or the availability of funds from each one of them, entails in a clear assessment of the administrative powers of the Enforcement Authority in charge of those funds.

That, in the same order of ideas, article 13 of the aforementioned bill also constitutes an undue interference in the powers of the national executive branch, in establishing the obligation to maintain a promotion regime for a sector The economy is determined by a period of DIEZ (10) years.

That the Supreme Court of Justice of the Nation established that " the doctrine of the division of powers or the separation of functions, especially in our modern societies, also finds its cause and purpose in the specialization that the exercise of the various functions to be met by the States. Then, the distribution of these functions in organs, whose personal integration and instrumental means is designed according to the specificity of those, is a pledge of a better success of their projects and achievements " (Fallos 310:120).

That, pursuant to the above, it is necessary to observe Articles 10 and 13 of the Draft Law registered under No. 27,418.

That the measure proposed does not alter the spirit or the unity of the Bill of Law sanctioned by the HONORABLE CONGRESS OF THE NATION.

That the DIRECTORATE GENERAL FOR LEGAL AFFAIRS of the MINISTRY OF PRODUCTION has taken the intervention that it is responsible for.

That this decree is issued in the exercise of the powers conferred on the national executive branch by article 80 of the national constitution.




ARTICLE 1 °.-Observe Articles 10 and 13 of the Draft Law registered under No. 27,418.

Article 2 °.-With the provisos set out in the preceding article, comply, promulgate and have by Law of the Nation the Bill of Law registered under the N ° 27,418.


ARTICLE 4 °.-Contact, please contact the national address of the official register and file. -MACRI. -Marcos Peña. -Jose Gustavo Santos. -Patricia Bullrich. -Alberto Jorge Triaca. -Carolina Stanley. -Jose Lino Salvador Baranao. -Alejandro Pablo AvellMoura. -Rogelio Frigerio. -Francisco Adolfo Cabrera. -Guillermo Javier Dietrich. -Sergio Alejandro Bergman. -Andres Horacio Ibarra. -Nicolas Dujovne. -Alejandro Oscar Finocchiaro. -Luis Miguel Etchevehere. -Adolfo Luis Rubinstein.


In the edition of Official Gazette No. 33,776 of the day Thursday 21 December 2017, page 7 and 8, where Decree 1076/2017 promulgatory of Law 27418 was published; and Decree 1077/2017 promulgatory of Law 27423, for an involuntary error omitted the publication of the aforementioned Laws.

It is therefore appropriate to publish them.