The Federal Public Revenue Administration (AFIP) announced today (30.09.2024/XNUMX/XNUMX), through the General Resolution 5566/2024, a new procedure for the import and export of national and foreign banknotes and coins, gold for good delivery, gold coins, checks, bonds, public and private securities, shares, debentures and similar. This new regulatory framework is aimed at entities supervised by the Superintendency of Financial and Foreign Exchange Entities, in accordance with the regulations of the Central Bank of the Argentine Republic.
The decision was made in response to the need to update the procedure, noting that there were regulations that existed prior to the entry into force of the Customs Code and provisions that have fallen into disuse.
Consequently, Resolutions Nos. 4.627/80 (ANA) and its amendments and 9/02 (AFIP) and General Instruction No. 62/02 (SDG LTA) are hereby repealed.
New rules
Commodity. The import and export of national and foreign banknotes and coins, gold for good delivery, gold coins, checks, bonds, public and private securities, shares, debentures and the like.
Subject. Entities subject to the Superintendency of Financial and Foreign Exchange Entities in accordance with the provisions of the Central Bank of the Argentine Republic,
Detailed declaration (Subregimes). They will be processed through a detailed declaration under the sub-regimes authorized for this purpose, as appropriate:
- IC51 (Import of Securities)
- IC55 (DAP Securities Import)
- EC51 (Export of Securities)
- TR51 (Transit of Securities)
The operational guidelines and procedural guidelines for the declaration of detailed merchandise will be available on the “Import and Export of Currencies and Other Securities” microsite of this Agency's website (https://www.afip.gob.ar).
Exceptions. Exceptions to this obligation are those cases provided for in the baggage and parcel regimes, specifically contemplated in General Resolutions Nos. 2.704 and 2.705 and their amendments, and shipments made from the General Customs Territory to the Special Customs Area or vice versa, which must be processed in accordance with the provisions of General Resolution No. 709 and its amendments.
Officialization of import and export destinationsImport destinations must be officially confirmed at the customs office of arrival in the customs territory of the values and export destinations at the customs office of departure of the same.
In the case of import transit suspension destinations, they will only be authorized in the jurisdictions of the authorized customs offices and reported on the “Import and Export of Currencies and Other Securities” microsite on the website of this Agency (https://www.afip.gob.ar).
Check. The verification, if applicable, will be carried out at the place determined by the financial institution, which must be informed in the cargo notice. If deemed necessary, the customs service may require the collaboration of an official from the Central Bank of the Argentine Republic or an official bank so that they can jointly carry out the verification and intervene in the relevant documentation.
In the case of exports, companies must transport the goods to the boarding area with sufficient advance notice so that, if a new verification is arranged in the primary area, it does not hinder the loading of the goods to be exported on board.
Gold destinations that are not good for delivery. Gold destinations that are not deliverable, in all their forms, will be documented and processed in accordance with the current provisions applicable to the general regime.
Repealed regulations
- Resolution 4.627/80 (ANA) and its amendments.
- Resolution 9/02 (AFIP)
- General Instruction 62/02 (SDG LTA).
Validity. As provided, this regulation will come into force on the third business day after its publication in the Official Gazette, which means that it will be effective from the next October 4.
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