Through resolution 4914 of the Federal Administration of Public Revenue (AFIP) and the General Directorate of Customs (DGA), the Government established reference values for cuts of beef comprising 10 tariff positions, to avoid under-invoicing in exports.

In this way, Customs set values ranging between 1.4 to 4.4 FOB dollars per kilo, depending on the product. In a statement, the agency specified that the decision "seeks to dismantle possible tax evasion maneuvers and abusive practices that affect the entry of foreign currency to the exchange market."

In December 2015 there were more than 1,100 products with reference values, but the previous government dismantled this type of instrument and repealed the regulations in 2017. The DGA began to establish reference values again in 2020. Until now, reference values have been established for exports of blueberries, milk powder, onion, potato, raisins, and sea bass.