The Federal Public Revenue Administration (AFIP) incorporated modifications to the Free Shops regime (known as “Free Shops”), through the General Resolution 5103/2021.
In the recitals of the regulation, published this Wednesday (24.11.2021/XNUMX/XNUMX) in the Official Gazette), it is stated that it is necessary to update the Free Stores Regime in order to establish an agile procedure for the entry, exit and transfer of merchandise, without affecting control over them, as well as unifying their regulation in a single normative body.
Accordingly, the new rule establishes a procedure for enabling of the Free Shops, the requirements for its operation and due control by the customs service, the obligations that the permit holders must comply with and the respective disciplinary regime, which are detailed in Annexes I, II and III, which are part of this Resolution. The procedural guidelines will be available in the “External User Manual” on the “Tiendas Libres” microsite of the AFIP website (https://www.afip.gob.ar).
Likewise, the permit holders of the Free Stores authorized to operate within the framework of Resolution 483/82 and its amendments, who do not comply with the requirements set forth herein, will have a period of one hundred and eighty (180) calendar days to adapt the facilities as indicated in this rule, extendable for one time only and with well-founded reasons.
This general resolution comes into effect immediately and will be applied according to the implementation schedule that will be published on the “Tiendas Libres” microsite of the AFIP website (https://www.afip.gob.ar).
Aduana News foi o primeiro jornal aduaneiro da Argentina a lançar sua versão digital. Com mais de 20 anos de trajetória, suas publicações e iniciativas têm como objetivo oferecer o conhecimento mais relevante sobre temas aduaneiros, contribuindo para a promoção do comércio seguro e da facilitação do comércio na região.
