Latin American countries continue to take trade?related actions in an effort to respond as effectively as possible to the COVID?19 pandemic. Major actions taken in recent days are summarised below.

Argentina . Duty?free treatment is being provided for the duration of the COVID?19 state of emergency to goods classified within the following tariff lines: 2207.10.10, 2207.10.90, 2905.12.10, 2905.12.20, 2207.20.19, 2934.99.34, 3808.94.19, 3808.94.29, 3926.90.40, 4015.11.00, 6307.90.10, 6505.00.22, 8413.19.00, 8413.60.19, 8421.39.30, 9004.90.20, 9004.90.90, 9018.11.00, 9018.12.10, 9018.12.90, 9018.13.00, 9018.14.10, 9018.14.20, 9018.14.90, 9018.19.10, 9018.19.20, 9018.19.80, 9018.19.90, 9018.39.22, 9018.39.23, 9018.39.24, 9018.39.91, 9018.90.10, 9018.90.92, 9018.90.96, 9018.90.99, 9019.20.10, 9019.20.20, 9019.20.30, 9019.20.40, 9020.00.10, 9020.00.90, 9021.90.11, 9021.90.19, 9025.11.10, 9025.19.90, 9027.10.00, 9402.90.20, 9403.20.00, 9403.60.00 and 9403.70.00.

Brazil . Brazil is requiring exporters of chloroquine, hydroxychloroquine, azithromycin and their salts, in the form of raw materials, semi?finished products, bulk products or finished products, to obtain a prior authorisation from ANVISA, Brazil’s health agency. To apply for an authorisation, exporters must provide their name, country of destination, tariff code of the merchandise, quantity and unit. The prior authorisation requirement will be in place for a period of 180 days and may be extended if necessary.

Costa Rica . Costa Rica is another country that has adopted a duty deferral strategy in an effort to alleviate the adverse economic impacts of the COVID?19 pandemic. Specifically, the country is deferring until 31 December 2020 the payment of any import duties owed for the months of April, May and June 2020, with the exception of duties on agricultural and livestock products of HS Chapters 1 through 24. Entities benefiting from this flexibility must pay the deferred duties no later than 31 December 2020 or seek a payment arrangement with the tax authority that will not entail the assessment of any interest or fines.

Concurrently, Costa Rica is deferring until 31 December 2020 the payment any value?added tax as well as any selective consumption tax (ISC) due in April, May and June 2020 for the months of March, April and May 2020. Entities benefiting from this flexibility must pay the deferred taxes no later than 31 December 2020 or seek a payment arrangement with the tax authority that will not entail the assessment of any interest or fines. Additionally, certain taxpayers will be exempt from making partial payments of the tax on profits that were otherwise due in the months of April, May and June 2020.

At the same time, Costa Rica has adopted an export ban for the duration of the COVID?19 state of emergency on certain personal protective equipment and medical equipment. Covered products include disposable hats, safety goggles, disposable boots, respirators, disposable surgical masks, nitrile gloves, etc., classified within the following headings or subheadings: 3005.10, 3005.90, 3822, 4015.11, 4015.19, 6211.49, 6307.90, 6402.99, 6505, 9004.90, 9018.90 and 9020.