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# 84.39 Máquinas y aparatos para la fabricación de pasta  de materias fibrosas celulósicas o para la  fabricación o acabado de papel o cartón.

> Partida 8439 del arancel de ARCA (2026-11-09).

[Capítulo 84](https://docs.nomenclator.com.ar/nomenclador/84.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/84.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="843910"><td>`8439.10`</td><td>-Máquinas y aparatos para la fabricación de pasta de materias fibrosas celulósicas</td><td /><td /><td /><td /></tr>
    <tr id="84391010"><td>`8439.10.10`</td><td>Para el tratamiento preliminar de materias primas</td><td /><td /><td /><td /></tr>
    <tr id="sim-84391010100"><td>`8439.10.10.100D`</td><td>Cortadoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84391010200"><td>`8439.10.10.200J`</td><td>Desfibradoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84391010300"><td>`8439.10.10.300P`</td><td>Trituradores</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84391010900"><td>`8439.10.10.900X`</td><td>Los demás</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84391020"><td>`8439.10.20`</td><td>Clasificadoras y clasificadoras-depuradoras de pasta</td><td /><td /><td /><td /></tr>
    <tr id="sim-84391020000"><td>`8439.10.20.000H`</td><td>Clasificadoras y clasificadoras-depuradoras de pasta</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84391030"><td>`8439.10.30`</td><td>Refinadores</td><td /><td /><td /><td /></tr>
    <tr id="sim-84391030000"><td>`8439.10.30.000T`</td><td>Refinadores</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84391090"><td>`8439.10.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-84391090000"><td>`8439.10.90.000B`</td><td>Los demás</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84392000"><td>`8439.20.00`</td><td>-Máquinas y aparatos para la fabricación de papel o cartón</td><td /><td /><td /><td /></tr>
    <tr id="sim-84392000100"><td>`8439.20.00.100H`</td><td>Cajas de alimentación</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000200"><td>`8439.20.00.200N`</td><td>Mesas de fabricación plana</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000300"><td>`8439.20.00.300U`</td><td>Cilindros formadores</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000400"><td>`8439.20.00.400Z`</td><td>Prensas h?medas de dos rollos</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000500"><td>`8439.20.00.500E`</td><td>Prensas encoladoras de dos rollos</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000600"><td>`8439.20.00.600K`</td><td>Enrrolladoras horizontales</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000700"><td>`8439.20.00.700Q`</td><td>De cartón corrugado</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000800"><td>`8439.20.00.800W`</td><td>De muestras de papel para ensayo</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84392000900"><td>`8439.20.00.900B`</td><td>Los demás</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="843930"><td>`8439.30`</td><td>-Máquinas y aparatos para el acabado de papel o cartón</td><td /><td /><td /><td /></tr>
    <tr id="84393010"><td>`8439.30.10`</td><td>Bobinadoras-estiradoras</td><td /><td /><td /><td /></tr>
    <tr id="sim-84393010000"><td>`8439.30.10.000B`</td><td>Bobinadoras-estiradoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84393020"><td>`8439.30.20`</td><td>Impregnadoras</td><td /><td /><td /><td /></tr>
    <tr id="sim-84393020000"><td>`8439.30.20.000L`</td><td>Impregnadoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84393030"><td>`8439.30.30`</td><td>Onduladoras</td><td /><td /><td /><td /></tr>
    <tr id="sim-84393030000"><td>`8439.30.30.000W`</td><td>Onduladoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84393090"><td>`8439.30.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-84393090100"><td>`8439.30.90.100K`</td><td>Encoladoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84393090200"><td>`8439.30.90.200Q`</td><td>Satinadoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84393090300"><td>`8439.30.90.300W`</td><td>Gofradoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84393090400"><td>`8439.30.90.400B`</td><td>Estucadoras</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="sim-84393090900"><td>`8439.30.90.900D`</td><td>Los demás</td><td>12.6</td><td>0</td><td>0</td><td>7</td></tr>
    <tr id="84399"><td>`8439.9`</td><td>-Partes:</td><td /><td /><td /><td /></tr>
    <tr id="84399100"><td>`8439.91.00`</td><td>--De máquinas o aparatos para la fabricación de pasta de materias fibrosas celulósicas</td><td /><td /><td /><td /></tr>
    <tr id="sim-84399100000"><td>`8439.91.00.000N`</td><td>--De máquinas o aparatos para la fabricación de pasta de materias fibrosas celulósicas</td><td>12.6</td><td>0</td><td>0</td><td>5</td></tr>
    <tr id="843999"><td>`8439.99`</td><td>--Las demás</td><td /><td /><td /><td /></tr>
    <tr id="84399910"><td>`8439.99.10`</td><td>Rodillos, corrugadores o de presión, de máquinas onduladoras, con un ancho útil superior o igual a 2.500 mm</td><td /><td /><td /><td /></tr>
    <tr id="sim-84399910000"><td>`8439.99.10.000U`</td><td>Rodillos, corrugadores o de presión, de máquinas onduladoras, con un ancho útil superior o igual a 2.500 mm</td><td>0</td><td>0</td><td>0</td><td>5</td></tr>
    <tr id="84399990"><td>`8439.99.90`</td><td>Las demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-84399990100"><td>`8439.99.90.100C`</td><td>Rodillos afiligranadores</td><td>12.6</td><td>0</td><td>0</td><td>5</td></tr>
    <tr id="sim-84399990900"><td>`8439.99.90.900W`</td><td>Las demás</td><td>12.6</td><td>0</td><td>0</td><td>5</td></tr>
  </tbody>
</table>


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