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# 38.23 Ácidos grasos monocarboxílicos industriales;  aceites ácidos del refinado; alcoholes grasos industriales.

> Partida 3823 del arancel de ARCA (2026-11-09).

[Capítulo 38](https://docs.nomenclator.com.ar/nomenclador/38.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/38.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="38231"><td>`3823.1`</td><td>-Ácidos grasos monocarboxílicos industriales; aceites ácidos del refinado:</td><td /><td /><td /><td /></tr>
    <tr id="38231100"><td>`3823.11.00`</td><td>--Ácido esteárico</td><td /><td /><td /><td /></tr>
    <tr id="sim-38231100000"><td>`3823.11.00.000B`</td><td>--Ácido esteárico</td><td>5.4</td><td>0</td><td>0</td><td>2</td></tr>
    <tr id="38231200"><td>`3823.12.00`</td><td>--Ácido oleico</td><td /><td /><td /><td /></tr>
    <tr id="sim-38231200000"><td>`3823.12.00.000N`</td><td>--Ácido oleico</td><td>5.4</td><td>0</td><td>0</td><td>2</td></tr>
    <tr id="38231300"><td>`3823.13.00`</td><td>--Ácidos grasos del "tall oil"</td><td /><td /><td /><td /></tr>
    <tr id="sim-38231300000"><td>`3823.13.00.000A`</td><td>--Ácidos grasos del "tall oil"</td><td>12.6</td><td>0</td><td>0</td><td>2</td></tr>
    <tr id="382319"><td>`3823.19`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="38231910"><td>`3823.19.10`</td><td>Acido caprilico</td><td /><td /><td /><td /></tr>
    <tr id="sim-38231910000"><td>`3823.19.10.000G`</td><td>Acido caprilico</td><td>12.6</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="38231990"><td>`3823.19.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-38231990000"><td>`3823.19.90.000K`</td><td>Los demás</td><td>0</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="382370"><td>`3823.70`</td><td>-Alcoholes grasos industriales</td><td /><td /><td /><td /></tr>
    <tr id="38237010"><td>`3823.70.10`</td><td>Estearílico</td><td /><td /><td /><td /></tr>
    <tr id="sim-38237010000"><td>`3823.70.10.000J`</td><td>Estearílico</td><td>12.6</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="38237020"><td>`3823.70.20`</td><td>Laurílico</td><td /><td /><td /><td /></tr>
    <tr id="sim-38237020000"><td>`3823.70.20.000U`</td><td>Laurílico</td><td>12.6</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="38237040"><td>`3823.70.40`</td><td>Cetilico</td><td /><td /><td /><td /></tr>
    <tr id="sim-38237040000"><td>`3823.70.40.000N`</td><td>Cetilico</td><td>12.6</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="38237090"><td>`3823.70.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-38237090100"><td>`3823.70.90.100T`</td><td>Oleilico</td><td>0</td><td>0</td><td>0</td><td>0</td></tr>
    <tr id="sim-38237090900"><td>`3823.70.90.900L`</td><td>Los demás</td><td>0</td><td>0</td><td>0</td><td>0</td></tr>
  </tbody>
</table>

## Sufijos de valor

**38.23**

* `PA01` R. DESTILADOS.


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