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The Colombian Government has an additional “luxury” value added tax (VAT) on telecommunication services (e.g. on mobile telephony services) in place. The "luxury" VAT tax on mobile services amounts to 4% resulting in a total VAT rate of 20%, rather than the regular VAT rate of 16%.

A report from the Colombian Chamber of e-commerce states that the withholding tax for small e-payments can be burdensome for small enterprises and emerging businesses. Three different taxes make up to a 4.3% VAT required for small transactions.

Registering a direct .AR domain,administered by NIC Argentina, is not allowed. Only second-level domains are open to everyone, although a local presence in Argentina is required.

According to Argentina's de minimis rule goods with a value of up to 25 USD (17 SDR) are exempted from taxes and duties collected by customs. This threshold only applies for postal shipments.

There is no general e-commerce law in place that cover issues such as electronic contracting. Moreover, Argentina has not adopted the UNCITRAL model law on e-commerce or e-signatures.

The digital signature law gives same legal effect to digital signatures as handwritten signature. A digital certificate must be issued by a licensed certification authority (“CA”) and must accurately identify the subscriber.

Resolution 3550 regulates that there is a charge of 35% for the use of credit and debit cards for purchases outside of the country. Before such resolution was enacted in 2013, the charge was 20%. This surcharge applies to:
- purchases made by Argentine residents, using credit or debit cards issued in Argentina, of goods or services outside of the country;
- purchases made in foreign currency through websites or internet connections;
- purchases of services abroad hired through Argentine travel agencies; and
- purchases of passenger transportation services to foreign destinations by land, air, and water.
Such tax has implications both for Argentinian customers that use foreign websites and foreign firms targeting the Argentinian market.

The General Resolution 3570 used to effectively prohibit home delivery, as it required goods delivered by official mail to be retrieved in person at the post office or customs authority, but this has changed with Resolutions 3915 and 3916. Non-commercial mail shipments with a value of USD 200 or less and a weight not greater than two kilograms may now be delivered door-to-door. Books, printed material, and documents may be delivered door-to-door without the need to complete an international postal shipment declaration. Non-commercial courier shipments with a value of USD 1,000 or less and a weight not greater than 50 kilograms are exempt from import licensing and certain other import requirements, subject to certain conditions, including an annual limit of five shipments per person. Buyers have to pay a 50% tax on all but the first USD 25 of their orders.

Prior to the issuance of these regulations, simplified customs clearance procedures on express delivery shipments were only available for shipments valued at USD 1,000 or less, and some of the requirements for couriers, such as having to declare the tax identification codes for senders and addressees, rendered the process time-consuming and costly.

Electrical products must display an official safety "S" mark to show that they conform with the regulations. However, due to implementation issues, it is difficult to state with certainty which products must be tested, certified and marked.

All certification bodies that issue S-Mark certificates through recognition of testing done outside of Argentina also have to perform “accreditation of coincidence between the product intended to be marketed in Argentina and the one contained in the certificate issued abroad” and issue an official notification to that effect.

All regulated products must be accredited by the Argentine Accreditation Organization (Organismo Argentino de Acreditacion, OAA) and recognized by the Government. Testing laboratories must similarly be accredited and recognized.

It was reported at the end of 2011 that Argentina instituted a ban on the sale of foreign-made smartphones. Apparently, the ban is not meant to be permanent and should be removed when the Argentinian economy stabilizes. Companies can avoid the ban by building a factory in the country or by finding a partner that is free to sell its products in Argentina, i.e. a licensee. The ban affected, for example, Samsung and Blackberry phones as well as Apple iPhones. Reportedly, Samsung and BlackBerry have started producing in Argentina and their devices are already available on the market. Apple is reportedly in the process of negotiation market access for its products in 2016.

As part of its import procedures, Argentina often requires importers of goods to undertake certain trade restrictive commitments, including to increase the local content of the products they manufacture in Argentina.

It has been reported that non-automatic import license approvals act as a trade barrier. The approvals face significant delays beyond the 60-day period outlined by the WTO, and some companies continue to wait over a year to obtain import licenses.

The European Commission's DG Trade reported that although import restrictions were eased in December 2015, a significant number of products remains affected by the non-automatic import licences. As of April 2017 as many as 1639 8-digit nomenclature positions required non-automatic license for their entry to Argentina.

It has been reported that non-automatic import license approvals act as a trade barrier. The approvals face significant delays beyond the 60-day period outlined by the WTO, and some companies continue to wait over a year to obtain import licenses. Around 4,000 finished products in over 600 harmonized tariff codes are subject to those non-automatic import licenses, including electronics.

Argentina introduced reference values of precautionary nature for several imported goods. The stated purpose is to strengthen customs control and prevent under-invoicing. Importers are required to provide guarantees for the difference in duties and taxes if the declared price of an import is lower than its reference price.

Domestic legislation requires compliance with strict conditions on the entry of those used capital goods that may be imported. The latest changes to the regulations regarding the import of used capital goods are described in Decree 2646/2012. Those capital goods which are allowed to be imported are taxed at a 28% rate in the case of existing local production, 14% in the absence of existing local production, and 6% for used capital goods for the aircraft industry.

Furthermore, the measure includes the following amendments: (i) used capital goods can only be imported by the end user, (ii) overseas reconditioning is allowed only if made by the original manufacturer, (iii) import approval has to be sought from the Secretariat of Foreign Trade, (iv) a Certificate of Import of Used Capital Goods is now required, (v) the time period during which the imported used capital good cannot be transferred (sold or donated) is extended from two years to four years.