> ## Documentation Index
> Fetch the complete documentation index at: https://docs.nomenclator.com.ar/llms.txt
> Use this file to discover all available pages before exploring further.

# 28.40 Boratos; peroxoboratos (perboratos).

> Partida 2840 del arancel de ARCA (2026-11-09).

[Capítulo 28](https://docs.nomenclator.com.ar/nomenclador/28.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/28.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="28401"><td>`2840.1`</td><td>-Tetraborato de disodio (bórax refinado):</td><td /><td /><td /><td /></tr>
    <tr id="28401100"><td>`2840.11.00`</td><td>--Anhidro</td><td /><td /><td /><td /></tr>
    <tr id="sim-28401100000"><td>`2840.11.00.000D`</td><td>--Anhidro</td><td>9</td><td>0</td><td>0</td><td>1.5</td></tr>
    <tr id="28401900"><td>`2840.19.00`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-28401900000"><td>`2840.19.00.000Z`</td><td>--Los demás</td><td>9</td><td>0</td><td>0</td><td>1.5</td></tr>
    <tr id="28402000"><td>`2840.20.00`</td><td>-Los demás boratos</td><td /><td /><td /><td /></tr>
    <tr id="284020001"><td>`2840.20.00.1`</td><td>Pentaborato de disodio decahidratado; octoborato de disodio tetrahidratado</td><td /><td /><td /><td /></tr>
    <tr id="sim-28402000110"><td>`2840.20.00.110P`</td><td>Pentaborato de disodio decahidratado</td><td>9</td><td>0</td><td>0</td><td>1.5</td></tr>
    <tr id="sim-28402000120"><td>`2840.20.00.120T`</td><td>Octoborato de disodio tetrahidratado</td><td>9</td><td>0</td><td>0</td><td>1.5</td></tr>
    <tr id="sim-28402000900"><td>`2840.20.00.900E`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.5</td></tr>
    <tr id="28403000"><td>`2840.30.00`</td><td>-Peroxoboratos (perboratos)</td><td /><td /><td /><td /></tr>
    <tr id="sim-28403000100"><td>`2840.30.00.100A`</td><td>De sodio</td><td>0</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="sim-28403000200"><td>`2840.30.00.200F`</td><td>De magnesio</td><td>0</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="sim-28403000300"><td>`2840.30.00.300L`</td><td>De potasio</td><td>0</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="sim-28403000900"><td>`2840.30.00.900U`</td><td>Los demás</td><td>0</td><td>0</td><td>0</td><td>0</td></tr>
  </tbody>
</table>

## Sufijos de valor

**28.40**

* `PA01` R. PURO.
* `PA02` R. PRO-ANALISIS.


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