In due course, by General Resolution No. 4088/2017, the summary procedure for the processing of violations provided for and punished by Articles 994 and 995 of the Customs Code (CA), regarding the list of conduct detailed in Annex II, both of this general resolution.
In this way, the regulations empowered the administrative judges of the General Directorate of Customs to delegate, expressly and through the corresponding administrative act, their jurisdictional functions for the knowledge and decision of the infractions provided for in the aforementioned articles of CA in the abbreviated summary procedure, when the citizen chooses to avail himself of the benefits of the voluntary payment regime, established in articles 930 and 932 of the CA.
This delegation does not hinder the power of vocation that the delegating administrative judge may exercise at any time.
Modifications
In accordance with the abbreviated procedure indicated, the AFIP has arranged two precise measures by General Resolution 5383/2023.
a)The list of conduct detailed in Annex II of General Resolution No. 4.088 and its amendment is expanded to include the following:
-Rectification of data in the Import Manifest (MANI) or Export Manifest (MANE). Reached as an infringement of art. 994 inc. c) of the CA
-Incomplete or inconsistent declaration of the data contained in the Declaration
-Simplified Courier. Reached as an infringement of art. 994 inc. a) of the CA
-Incomplete or inconsistent declaration of data in the Advance Information Regimes. Affected by violation of art. 994 inc. a) of the CA”
b). Delegate to the General Directorate of Customs the power to modify and/or incorporate conduct to the list of Annex II of General Resolution No. 4.088 and its amendment.
If applicable, any changes must be reported through the Customs Electronic Communication and Notification System (SICNEA), on the “Foreign Trade Operators” microsite of the website (https://www.afip.gob.ar) and on the Intranet of this Agency.
Infractions
The regulations are applicable to those cases in which the alleged conduct is the infringement provided for in Article 994 and Article 995 of the Customs Code.
Art 994: Without prejudice to the application of any disciplinary measures that may be applicable, any person who: a) Provides inaccurate or false information to the customs service; b) Refuses to provide information or documents required by the customs service; c) Prevents or hinders the action of the customs service shall be sanctioned with a fine of five hundred pesos ($500) to ten thousand pesos ($10.000). (Article replaced by art. 37 of Law No. 25.986 BO 5/1/2005.)
Art 995: Anyone who violates the duties imposed by this Code or by the regulations issued as a result thereof shall be sanctioned with a fine of ONE THOUSAND PESOS ($1.000) to TEN THOUSAND PESOS ($10.000) when the act does not have a specific sanction provided for in this Code and produces or could have produced fiscal damage or affects or could have affected customs control. (Article replaced by art. 38 of Law No. 25.986 BO 5/1/2005.)
Procedure
Start of the procedure: Any customs agent who, in the exercise of his or her duties, becomes aware of an alleged infraction classified in Articles 994 and/or 995 of the Customs Code, must access the Customs Procedures Computer System (SITA) and complete the following mandatory fields: a) Identification of the infraction and entry of the code in accordance with the “List of conducts” established in Annex II hereof, which may group several facts/infractions. b) Unique Tax Identification Code (CUIT) of the accused. c) Alphanumeric field: Opening of summary and running of view (2.000 characters). d) Amount of the minimum fine (several facts may be grouped).
Intervention of the administrative judge and notification to the accused: The administrative judge or whoever has delegated powers, after verifying the data entered in point 1., must accept the entered procedure or reject it, explaining the reason for said rejection.
Having accepted the procedure, the system will automatically execute the following:: a) Provide the File and Action Management System (SIGEA) number. b) Originate the Malvinas Liquidation (LMAN) for the minimum fine that corresponds. c) Send the accused the notice of inspection, LMAN number and SIGEA Action number through the Customs Electronic Communication and Notification System (SICNEA), in accordance with the provisions of General Resolution No. 3.474 and its amendment, for the purposes of notification.
Completion of the procedure: Once the accused receives the notification through SICNEA, and within the period established in the hearing (Article 1101 of the Customs Code), he may: a) Accept the full voluntary payment of the fine claimed: The accused, with the information that was notified to him, may make the payment of the corresponding Malvinas Liquidation Fine (LMAN), through the Electronic Payment Slip (VEP), in which case the system will automatically proceed to notify the resolution of extinction of the customs criminal action in the terms of Articles 930 and 932 of the Customs Code and, likewise, the acting administrative judge will receive an email with said news, the latter proceeding to the electronic archive of the same. b) Make the partial voluntary payment of the fine or answer the hearing without making any payment: In this case, the accused must present himself at the corresponding customs office, expiring the abbreviated summary procedure. c) Failure to appear. In the cases provided for in paragraphs b) and c), the proceedings will be printed to formalize them on paper and continue the required procedure.
Voluntary payment
This abbreviated procedure will be applied to the option exercised by the accused in his decision to pay, within the scope of the provisions of article 930 of the Customs Code. This determines that the criminal action in customs violations punishable only with a fine is also extinguished by the voluntary payment of the minimum fine that may correspond to the act in question.
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.
