The Argentine Institute of Customs Studies (IAEA), created to exchange ideas and establish criteria for improving the customs system and the legislation in force at that time, commemorated 50 years since its founding.
For this reason, the commemorative conference “Challenges of customs law in the 21st century”, an initiative transmitted in virtual format that brought together fifteen local and international specialists with a view to continuing to contribute with clear principles and standards in response to the modern demands of international traffic.
The presentation was in charge of Adrian Miguez, President of the IAEA, He thanked TARIFAR for its technical support and the speakers from different countries for enthusiastically joining the event. He highlighted the presence of two former Secretaries of Commerce from Argentina and Brazil, as well as colleagues from Uruguay and Paraguay.
In the panel “The importance of academic, legal and scientific independence of customs law” (moderated by the Founding Partner of the BRSV ABOGADOS Law Firm, Enrique Barreira), IAEA Founding Member Jorge Di Fiori, He stated: “It is important that those of us who are d“We are connected to the world every day, let us analyze what is happening in terms of trade exchange”. To this end, he noted that “The academic field is this institute that is based on the basic principles of free trade, free competition and independence from any restrictions that the government in power may impose."
Ricardo Xavier Basaldúa, Co-editor of the Nation's Customs Code, He referred to the 40th anniversary of the entry into force of Law 22.415. “Celebrating the forty years of the Customs Code means legal security and acceptance by its recipients, both the customs service and the public sector and users.", he said. Basaldúa mentioned the deceased members of the drafting committee: Laureano Fernández, Francisco García, Carlos Tacchi, Mario Alsina, Rodolfo Cambra, Juan Patricio Cotter Moine. “We were a team, interested in customs law, the improvement of the country's institutions, legal security and stability”He said.
He also explained that the Customs Code was subject to a consultation process with foreign trade entities where the IAEA stood out. For this reason, he clarified that “The Customs Code is the result of an effort that goes beyond the drafting committee”.
On the other hand, Basaldúa highlighted the stability of the normative body. “After drafting the Customs Code, we decided with Mario Alsina, Juan Patricio Cotter Moine, Federica Barerira and Guillermo Vidal Albarracín to continue writing a commentary and the task was extended to the year 1984”, He said.
Finally, the Co-editor of the Nation's Customs Code recognized the need for its update to adapt it to the new forms of international trade. To this end, he said that "the IAEA, al “Thinking scientifically about the country's interests beyond changing policies will help reforms come to fruition.”
Cora Musso, Full Member of the National Tax Court, paid tribute to the 60 years of the independent and specialized jurisdictional body in tax and customs matters, where the principle does not apply solve and repeat, imperative of the rule of law that respects individual rights and guarantees.
Musso illustrated the history of this body, which is within the orbit of the National Executive Branch and whose role is to impartially resolve disputes between individuals and the Tax Administration (AFIP-DGI or AFIP-DGA). In this regard, he highlighted the technical nature of the court created to arbitrate technical issues with independence and impartiality.
In Musso's words: "The fundamental ideas that led to the creation of the TFN can be summarized as the need to simultaneously ensure the defense of the citizens in court and a rapid solution under the supervision of specialized judges based on the collaboration of the parties both to determine the subject matter of the dispute and the production of evidence."
The conference was attended by Guillermo Vidal Albarracín (h) (Number Member of the IAEA), Facundo Sarrabayrouse (Partner at Roca & Sarrabayrouse), Juan Patricio Cotter (Partner at Petersen & Cotter Moine), Francisco Menéndez (Principal at FJ MENÉNDEZ ABOGADOS), Jaime Seidner (TaxPartner–Customs-PwC of Canada / Consultant PwCLaw LLP), Travis Fournier (Manager, TaxServices RSM US LLP, USA) and Santiago Ibáñez Marsilla (Professor at the University of Valencia).
The experts discussed the topics “Customs offences in the 21st century. Between the simplification of trade and the complexity of commercial structures” and “The evolution of foreign jurisprudence and doctrine in customs matters” in the panels.
The final panel “30 years after the creation of MERCOSUR” It was coordinated by Alejandro Perotti, IAEA Member, and included the participation of Andrés Varela (Partner at Figueredo & Varela / Abogados of Uruguay), Welber Barral (BMJ Consultores Associados of Brazil), Marisa Bircher (Secretary of Foreign Trade of the Nation from 2018 to 2019 in Argentina) and Aldo Centurión (General Coordinator of MERCOSUR Citizens of Paraguay).
In the dialogue, Alejandro Perotti señaló que “MERCOSUR has been the only State policy that has transcended the governments in the four countries”. And he invited people to claim the added value that this process of regional integration has brought.
Marisa Bircher, former Secretary of Foreign Trade, for his part, recalled that “MERCOSUR is a responsibility, a challenge and a commitment that Argentina assumed 30 years ago.” He also noted that “The economic integration agenda is a necessity. MERCOSUR must grow internally.” He stressed that “The agreement with the European Union was a momentous step for the four countries.” And in one of his most relevant concepts he stated that “It is a strategic agreement because it provides a stable institutional framework for entrepreneurs and investors to have continuity.”
Welber Barral, who was Secretary of Commerce of Brazil from 2007 to 2011, highlighted that ““MERCOSUR is still alive.” He detailed the progress made by the bloc during Argentina's presidency and Brazil's ambitious goals: "the liberalization of trade policy, modernization of the economic agenda, review of the common external tariff and flexibility in negotiations of trade agreements with external partners”. He then outlined the challenges of MERCOSUR such as: “political coordination between Argentina and Brazil, coordination in international forums and strengthening of the institutional structure of MERCOSUR.”
Aldo Centurión López, General Coordinator of MERCOSUR Citizens, He was the third participant in the panel and spoke about Paraguay in the block. “MERCOSUR is a State policy and for its advancement we need fundamental aspects: the force driven by a country to strengthen and deepen its membership in MERCOSUR and the force driven by MERCOSUR as a whole”, He said. In this regard, he detailed the economic results to show that MERCOSUR has benefited Paraguay from a commercial point of view. He highlighted the improvement in infrastructure, competitiveness and social goods. And he noted that “MERCOSUR is a safeguard of the democratic system".
Lastly, Andrés Varela, Adjunct Professor at the Faculty of Law of the University of the Republicifrom Uruguay, explained his country's intention to move towards trade agreements with other countries. He then analyzed the "merely declarative" statement that Uruguay is legally protected and stated that “CMC Decision 32/00 is not in force since it was never internalized.” Finally he said: “I hope we all go together, but what is clear is that we are going there.”
The closing of the event that paid tribute to the half-century of the Institute of Customs Studies, and also the 60 years of the National Tax Court and the 40 years of the Customs Code, was in charge of Andrés Rohde Ponce, President of the International Academy of Customs Law.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
