The General Directorate of Customs (DGA) has extended the deadlines for exporting companies to complete foreign sales operations, due to the logistical and commercial inconveniences caused by both "the armed conflict between the Russian Federation and the Republic of Ukraine" and "the pandemic declared by the coronavirus."
The measure was arranged through the General Resolution 5176/2022, published this Tuesday (29.03.2022/XNUMX/XNUMX) in the Official Gazette, with which it was extended until June 30th the mechanism that allows for the extension, for reasons of force majeure, of the rehabilitation period for export destination applications.
The resolution extends the deadline set in RG 5102/2021 until December 31 of last year, which was in turn extended until March 31 of this year by RG 5132/2022.
"The reasons that supported the aforementioned general resolutions related to the pandemic declared by the COVID-19 coronavirus still persist, and the inconveniences caused by the armed conflict between the Russian Federation and the Republic of Ukraine are also added, which severely impact foreign trade, further aggravating the crisis that international maritime transport is going through," the recitals of the measure highlighted.
For this reason, it was added, "it is considered appropriate to extend the authorized period until June 30, 2022."
The regulation "enables the customs offices of registration to extend the period for a period not longer than the original period, for the rehabilitation of export applications, provided that it is insufficient, for reasons of force majeure duly accredited to the customs service," indicated in a statement the Federal Administration of Public Revenues (AFIP), the agency on which the DGA depends.
"In this way, the period that had been given to exporters was extended by one more quarter, in order to facilitate the compliance tasks of customs operators and mitigate the impact on foreign trade of the difficulties in global maritime transport following the outbreak of the coronavirus and the war between Russia and Ukraine," he added.
In cases where the customs office of registration is requested to grant an additional period, the circumstances of force majeure that justify the request, beyond its control, must be duly accredited.
Likewise, the export destination must have been presented to the customs service, the merchandise must be entered into a primary customs zone and its exit planned by waterway.
The application must be made through the Customs Procedures Computer System (SITA) using the Export Declaration Rectification procedure.
The customs office of registration will request documentation proving the cancellation of the cargo reservation issued by the logistics operator and proof of the new vessel assigned with the new boarding date.
It must also verify compliance with the requirements, that customs control, the application of export prohibitions or fiscal interest are not affected.
Subsequently, you may authorize the extension of the term for which you must proceed to register it in the Malvinas Information System (SIM), adjusting the exchange and tariff treatment if it has changed.
The period granted may not be longer than that originally granted in the export application, counted from the date of its authorization, and may be granted more than once, provided that the circumstance of force majeure justifying it is duly accredited.
Upon completion of the additional period loading in the SIM, a record of its approval must be left in the SITA, notifying through the Customs Electronic Communication and Notification System (Sicnea).
If the requirements are not met, the Customs office of registration will reject the procedure in the SITA, notifying through Sicnea.
Source: Telam
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