This article first examines the constitutional provisions relating to customs duties in Argentina and the relevant international treaties, namely, the 1994 Marrakesh Agreement, which created the World Trade Organization, and MERCOSUR (Treaty of Asunción). The article then discusses Argentina's Customs Code and import and export duties, including the meaning and effect of importing and exporting, the types of import and export destinations, taxable events, and export duties. The article also describes the persons liable to pay customs duties.