According to the General Resolution AFIP No. 4450/2019 published in the Official Gazette on April 1, 2019, the import and export amounts were equated to USD $ 3,000 of FOB value (Free on board).
In order to obtain an export for consumption in a simplified form, the resolution establishes that the FOB value should not exceed USD $ 3,000 for each sender. This amount may be exceeded if the shipments are directed to different recipients and each one does not exceed USD $ 1,000.
In regards to imports, the FOB value should also not exceed USD $ 3,000 for each recipient, thus equating the values for both transactions.
In the case of imports, 5 shipments per the calendar year per person are conserved.
For reference, you can see the attached resolution.