With arteba 2025 approaching—one of the most important contemporary art fairs in Latin America, to be held in Buenos Aires from August 27 to 31, 2025—it is timely to clarify the current procedures for importing and exporting works of art (1). These procedures were simplified as a result of the amendments introduced by Decree No. 1037/2024 (Official Gazette 25.11.2024) (“Decree 1037”) to Law No. 24.633 on the “International Circulation of Works of Art” (Official Gazette 17.04.1996) and its amendment (“Law 24.633”), as well as through the implementation of Form “OM 3290 – Affidavit of Works of Art” (“Form 3290”) within the scope of the Revenue and Customs Control Agency – General Customs Directorate (“ARCA-DGA”).
It should be noted that the regulatory definition of “Work of Art” does not necessarily align with what is commonly understood by the term. In practice, the concept of a work of art transcends its legal definition in multiple fields of meaning and value, which demands a system of permanent updating to recognize the diverse artistic expressions and manifestations that emerge with cultural and historical developments. For example, the work Fountain (1917), attributed to Marcel Duchamp—a porcelain urinal signed “R. Mutt”—is perhaps the perfect example of why a regulatory definition of “Work of Art” might fall short, and why a broader conceptual definition is needed.
This issue is relevant due to the customs facilities and tax treatment legally granted to “Works of Art.” It is necessary to examine the official list prior to import or export in order to determine whether the works fall under the treatment provided by Law 24.633 or, alternatively, whether other regulations must be observed.
In this publication, the terms “entry” or “exit” are used as synonyms for “import” and “export,” respectively (2). Both import and export may be either definitive or temporary. Entry or exit will be definitive if the purpose is for the artwork to remain permanently in the country or abroad, respectively. Conversely, it will be temporary if the import or export is intended for a limited stay, whether inside or outside the country.
For example, a temporary entry could be the exhibition of a work at arteba 2025. If a sale is finalized, and the work is to remain permanently in the country, a definitive import must be documented. Further details on the different customs procedures available are provided below.
Article 1 of Law 24.633 provides a definition of “Works of Art,” establishing that its provisions apply “to the import and/or export of the following works of art by Argentine or foreign artists, handmade with or without the aid of tools, including airbrushes”:
If the type of good, its origin, or quality cannot be determined, the Enforcement Authority may be consulted.
Article 2 of Law 24.633 excludes from its scope “copies, replicas, or reproductions of works of art; carvings in coral, ivory, or other luxury materials; and handmade artistic creations on pieces resulting from industrial serial processes.”
Moreover, photography, video art, and electronic/digital art—including handmade artistic creations on pieces resulting from industrial serial processes—as well as conceptual art expressions (installations, performances, instructions, and their records in any format) are not considered “Works of Art.”
Consequently, the inclusion of other artistic manifestations in the list remains pending—the most significant omission, in my opinion, being photography. Indeed, it is indefensible that works by Annemarie Heinrich (3), Adriana Lestido (4), Sara Facio (5), Anatole Saderman (6), Sameer Makarius (7), among many others, should not be included in the legal definition of “Works of Art,” particularly since their works are part of the collection of the Museo Nacional de Bellas Artes (8). Many artistic manifestations have also been immortalized through photography, such as photo-performances by Alberto Greco (9) or Liliana Maresca (10).
Based on Article 2(a) of the Law on Bases and Starting Points for the Freedom of Argentines No. 27.742 (11), Decree 1037 amended Law 24.633.
1) The decree eliminated the requirement to obtain export licenses and import/export notices from the Secretariat of Culture. The export license was previously required for works by unknown or anonymous artists, or by Argentine or foreign artists deceased more than 50 years before the application. It could only be denied if the State or Argentine residents exercised a purchase option on the work, e.g., if the artwork was deemed a unique testimony of its discipline or essential to national history.
The decree considered this purchase option unconstitutional as it violated property rights and imposed arbitrary criteria, assuming that the mere passage of time increased cultural value. Notably, there is no record of the option ever having been exercised.
Additionally, requiring such notices or licenses was deemed an unnecessary bureaucratic barrier, contrary to the free circulation of artworks.
Previously, Interpol checks were performed during license/notice procedures to verify if a work was stolen. Today, such checks may only occur under suspicion during verification or afterward. Under Form 3290, applicants swear that, as good faith holders, the works do not belong to the National Cultural Heritage or constitute stolen/illicitly acquired cultural objects.
2) The transfer of works of art is unrestricted, subject only to commercial agreements between parties. No limits apply to quantity, whether as hand luggage, accompanied/unaccompanied baggage, or parcels.
3) Importers/exporters are responsible for the declared value in Form 3290, which may be audited by ARCA-DGA.
4) The term for temporary import/export was extended to five years (renewable once for up to the same period). For arteba 2025, the temporary import period was set at 60 days.
5) To qualify for VAT reduction on imports for consumption, only Form 3290 is required, which also serves as an affidavit applying the VAT benefit under Decree No. 279/97. Thus, VAT is 10.5% (otherwise 21%).
6) Decree No. 217/2018 (implementing Law 24.633) was repealed, though in my opinion, Articles 3 and 4 should have remained as they clarified exemptions from surcharges, port charges, statistical services, storage fees, freight taxes, and consular fees (13).
For arteba, ARCA-DGA annually issues specific instructions. Until arteba 2024, these were published via general resolutions in the Official Gazette. This year, they were notified to Fundación arteba through Report No. IF-2025-02955774-ARCA-DITECN#SDGTLA (07.08.2025).
The following chart (see link below) illustrates the variety of cases that may arise in connection with the entry and exit of works for arteba 2025. It does not aim to cover every possible scenario, which may require separate analysis.
👉 Full details: Aduana News – Updates on the Entry and Exit of Works of Art
