> ## Documentation Index
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> Use this file to discover all available pages before exploring further.

# 02.07 Carne y despojos comestibles, de aves de la partida 01.05, frescos, refrigerados o congelados.

> Partida 0207 del arancel de ARCA (2026-11-09).

[Capítulo 02](https://docs.nomenclator.com.ar/nomenclador/02.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/02.md#notas) · Arancel de ARCA, versión `ncm-92d4bf7ebc84-d353fa-2fa945`, publicado el 2026-11-09.

<table>
  <thead><tr><th>Código</th><th>Descripción</th><th>DIE %</th><th>DII %</th><th>DE %</th><th>RE %</th></tr></thead>

  <tbody>
    <tr id="02071"><td>`0207.1`</td><td>-De aves de la especie Gallus domesticus:</td><td /><td /><td /><td /></tr>
    <tr id="02071100"><td>`0207.11.00`</td><td>--Sin trocear, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="020711001"><td>`0207.11.00.1`</td><td>Pollos eviscerados (Res. N? 11/99 SIC y M)</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071100110"><td>`0207.11.00.110C`</td><td>De peso inferior o igual a 1 kg.</td><td>9</td><td>0</td><td>5</td><td>1</td></tr>
    <tr id="sim-02071100190"><td>`0207.11.00.190D`</td><td>Los demas.</td><td>9</td><td>0</td><td>5</td><td>1</td></tr>
    <tr id="020711009"><td>`0207.11.00.9`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071100910"><td>`0207.11.00.910W`</td><td>De peso inferior o igual a 1 kg.</td><td>9</td><td>0</td><td>5</td><td>1</td></tr>
    <tr id="sim-02071100990"><td>`0207.11.00.990X`</td><td>Los demas.</td><td>9</td><td>0</td><td>5</td><td>1</td></tr>
    <tr id="020712"><td>`0207.12`</td><td>--Sin trocear, congelados</td><td /><td /><td /><td /></tr>
    <tr id="02071210"><td>`0207.12.10`</td><td>Con despojos</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071210000"><td>`0207.12.10.000Q`</td><td>Con despojos</td><td>9</td><td>0</td><td>5</td><td>1.25</td></tr>
    <tr id="02071220"><td>`0207.12.20`</td><td>Sin despojos</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071220000"><td>`0207.12.20.000A`</td><td>Sin despojos</td><td>9</td><td>0</td><td>5</td><td>1.25</td></tr>
    <tr id="02071300"><td>`0207.13.00`</td><td>--Trozos y despojos, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071300100"><td>`0207.13.00.100Y`</td><td>En envases inmediatos de contenido neto inferior o igual a 2 kg (R.420/99 MEYOSP)</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071300900"><td>`0207.13.00.900R`</td><td>Los demás</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="020714"><td>`0207.14`</td><td>--Trozos y despojos, congelados</td><td /><td /><td /><td /></tr>
    <tr id="0207141"><td>`0207.14.1`</td><td>Trozos sin deshuesar</td><td /><td /><td /><td /></tr>
    <tr id="02071411"><td>`0207.14.11`</td><td>Pechugas</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071411100"><td>`0207.14.11.100C`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071411900"><td>`0207.14.11.900W`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071412"><td>`0207.14.12`</td><td>Pata con muslo</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071412100"><td>`0207.14.12.100K`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071412900"><td>`0207.14.12.900D`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071413"><td>`0207.14.13`</td><td>Alas</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071413100"><td>`0207.14.13.100T`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071413900"><td>`0207.14.13.900L`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071419"><td>`0207.14.19`</td><td>Los demas</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071419100"><td>`0207.14.19.100N`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071419900"><td>`0207.14.19.900G`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="0207142"><td>`0207.14.2`</td><td>Trozos deshuesados</td><td /><td /><td /><td /></tr>
    <tr id="02071421"><td>`0207.14.21`</td><td>Pechugas, patas y muslos, formando una sola pieza</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071421100"><td>`0207.14.21.100M`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071421900"><td>`0207.14.21.900F`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071422"><td>`0207.14.22`</td><td>Pechugas</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071422100"><td>`0207.14.22.100V`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071422900"><td>`0207.14.22.900N`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071423"><td>`0207.14.23`</td><td>Patas con muslo</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071423100"><td>`0207.14.23.100C`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071423900"><td>`0207.14.23.900W`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071424"><td>`0207.14.24`</td><td>Carne mecanicamente separada</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071424100"><td>`0207.14.24.100K`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071424900"><td>`0207.14.24.900D`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071429"><td>`0207.14.29`</td><td>Los demas</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071429100"><td>`0207.14.29.100Y`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071429900"><td>`0207.14.29.900R`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="0207143"><td>`0207.14.3`</td><td>Despojos</td><td /><td /><td /><td /></tr>
    <tr id="02071431"><td>`0207.14.31`</td><td>Higados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071431100"><td>`0207.14.31.100X`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071431900"><td>`0207.14.31.900Q`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071432"><td>`0207.14.32`</td><td>Mollejas</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071432100"><td>`0207.14.32.100E`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071432900"><td>`0207.14.32.900Y`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071433"><td>`0207.14.33`</td><td>Corazones</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071433100"><td>`0207.14.33.100M`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071433900"><td>`0207.14.33.900F`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071434"><td>`0207.14.34`</td><td>Garras</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071434100"><td>`0207.14.34.100V`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071434900"><td>`0207.14.34.900N`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02071439"><td>`0207.14.39`</td><td>Los demas</td><td /><td /><td /><td /></tr>
    <tr id="sim-02071439100"><td>`0207.14.39.100H`</td><td>En envases inmediatos de contenido neto inferior o igual 15 kg</td><td>9</td><td>0</td><td>5</td><td>3</td></tr>
    <tr id="sim-02071439900"><td>`0207.14.39.900B`</td><td>Los demas</td><td>9</td><td>0</td><td>5</td><td>1.75</td></tr>
    <tr id="02072"><td>`0207.2`</td><td>-De pavo (gallipavo):</td><td /><td /><td /><td /></tr>
    <tr id="02072400"><td>`0207.24.00`</td><td>--Sin trocear, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02072400000"><td>`0207.24.00.000U`</td><td>--Sin trocear, frescos o refrigerados</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
    <tr id="02072500"><td>`0207.25.00`</td><td>--Sin trocear, congelados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02072500100"><td>`0207.25.00.100L`</td><td>En envases inmediatos de contenido neto inferior o igual a 2 kg (R.420/99 ME)</td><td>9</td><td>0</td><td>2.75</td><td>2.5</td></tr>
    <tr id="sim-02072500900"><td>`0207.25.00.900E`</td><td>Las demás</td><td>9</td><td>0</td><td>2.75</td><td>1</td></tr>
    <tr id="02072600"><td>`0207.26.00`</td><td>--Trozos y despojos, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02072600100"><td>`0207.26.00.100Y`</td><td>En envases inmediatos de contenido neto inferior o igual a 2 kg (R.420/99 MEYOSP)</td><td>9</td><td>0</td><td>2.75</td><td>2.5</td></tr>
    <tr id="sim-02072600900"><td>`0207.26.00.900R`</td><td>Los demás</td><td>9</td><td>0</td><td>2.75</td><td>1</td></tr>
    <tr id="02072700"><td>`0207.27.00`</td><td>--Trozos y despojos, congelados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02072700100"><td>`0207.27.00.100K`</td><td>En envases inmediatos de contenido neto inferior o igual a 2 kg (R.420/99 MEYOSP)</td><td>9</td><td>0</td><td>2.75</td><td>2.5</td></tr>
    <tr id="sim-02072700900"><td>`0207.27.00.900D`</td><td>Los demás</td><td>9</td><td>0</td><td>2.75</td><td>1.75</td></tr>
    <tr id="02074"><td>`0207.4`</td><td>-De pato</td><td /><td /><td /><td /></tr>
    <tr id="02074100"><td>`0207.41.00`</td><td>--Sin trocear, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02074100000"><td>`0207.41.00.000L`</td><td>--Sin trocear, frescos o refrigerados</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
    <tr id="02074200"><td>`0207.42.00`</td><td>--Sin trocear, congelados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02074200000"><td>`0207.42.00.000Y`</td><td>--Sin trocear, congelados</td><td>9</td><td>0</td><td>2.75</td><td>1.25</td></tr>
    <tr id="02074300"><td>`0207.43.00`</td><td>--Hígados grasos, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02074300000"><td>`0207.43.00.000K`</td><td>--Hígados grasos, frescos o refrigerados</td><td>9</td><td>0</td><td>2.75</td><td>2.5</td></tr>
    <tr id="02074400"><td>`0207.44.00`</td><td>--Los demás, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02074400000"><td>`0207.44.00.000X`</td><td>--Los demás, frescos o refrigerados</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
    <tr id="02074500"><td>`0207.45.00`</td><td>--Los demás, congelados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02074500000"><td>`0207.45.00.000J`</td><td>--Los demás, congelados</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
    <tr id="02075"><td>`0207.5`</td><td>-De ganso</td><td /><td /><td /><td /></tr>
    <tr id="02075100"><td>`0207.51.00`</td><td>--Sin trocear, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02075100000"><td>`0207.51.00.000A`</td><td>--Sin trocear, frescos o refrigerados</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
    <tr id="02075200"><td>`0207.52.00`</td><td>--Sin trocear, congelados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02075200000"><td>`0207.52.00.000M`</td><td>--Sin trocear, congelados</td><td>9</td><td>0</td><td>2.75</td><td>1.25</td></tr>
    <tr id="02075300"><td>`0207.53.00`</td><td>--Hígados grasos, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02075300000"><td>`0207.53.00.000Z`</td><td>--Hígados grasos, frescos o refrigerados</td><td>9</td><td>0</td><td>2.75</td><td>2.5</td></tr>
    <tr id="02075400"><td>`0207.54.00`</td><td>--Los demás, frescos o refrigerados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02075400000"><td>`0207.54.00.000L`</td><td>--Los demás, frescos o refrigerados</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
    <tr id="02075500"><td>`0207.55.00`</td><td>--Los demás, congelados</td><td /><td /><td /><td /></tr>
    <tr id="sim-02075500000"><td>`0207.55.00.000Y`</td><td>--Los demás, congelados</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
    <tr id="02076000"><td>`0207.60.00`</td><td>-De pintada</td><td /><td /><td /><td /></tr>
    <tr id="sim-02076000000"><td>`0207.60.00.000C`</td><td>-De pintada</td><td>9</td><td>0</td><td>2.75</td><td>0.75</td></tr>
  </tbody>
</table>

## Sufijos de valor

**0207.12.10.000Q**

* `NA01` R. PARRILLERO.

**0207.12.20.000A**

* `NA01` R. PARRILLERO.

**0207.14.19.100N**

* `NA01` R. MUSLOS.
* `NA02` R. PATA

**0207.14.19.900G**

* `NA01` R. MUSLOS.
* `NA02` R. PATA

**0207.14.29.100Y**

* `NA01` R. MUSLOS.
* `NA02` R. PATA

**0207.14.29.900R**

* `NA01` R. MUSLOS
* `NA02` R. PATA

**0207.14.34.100V**

* `NA01` R. GARRAS GRADO “A” (LIBRE DE MANCHAS Y CALLOS).
* `NA02` R. GARRAS GRADO “B”.

**0207.14.34.900N**

* `NA01` R. GARRAS GRADO “A” (LIBRE DE MANCHAS Y CALLOS).
* `NA02` R. GARRAS GRADO “B”.

**0207.27.00.100K**

* `NA01` R. GARRAS GRADO "A" (LIBRE DE MANCHAS Y CALLOS).
* `NA02` R. GARRAS GRADO "B".
* `NA03` R. HIGADO.
* `NA04` R. CORAZON.
* `NA05` R. ALAS.
* `NA06` R. MUSLOS.
* `NA07` R. PECHUGA.
* `NA09` R. OTROS TROZOS.

**0207.27.00.900D**

* `NA01` R. GARRAS GRADO "A" (LIBRE DE MANCHAS Y CALLOS).
* `NA02` R. GARRAS GRADO "B".
* `NA03` R. HIGADO.
* `NA04` R. CORAZON.
* `NA05` R. ALAS.
* `NA06` R. MUSLOS.
* `NA07` R. PECHUGA.
* `NA09` R. OTROS TROZOS.


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