The Federal Public Revenue Administration (AFIP) established the requirements, deadlines and other conditions for the export of agricultural goods for consumption, through General Resolution 4653/2019.
The AFIP measure, made official this Monday (30.12.2019) in the Official Gazette, establishes that "the registration of the Affidavit of Foreign Sales This will be done by completing the sworn declaration form “F. 1450 CONTRACT FOR THE EXPORT OF AGRICULTURAL GOODS WITH QUOTATION”, which will be available for download on the website http://www.afip.gob.ar/genericos/formularios. Thus, the file containing the form must be transferred in PDF format through the Customs Procedures Computer System (SITA).
The text states that, as proof of compliance with the registration of the export contract, the system will issue a receipt containing an identification number, which will be linked to the aforementioned sworn statement. In the meantime, the obligation must be fulfilled until the seventh day after the approval of the Foreign Sales Affidavit, corresponding to the export operation in question.
Regarding the registration of the tax, the regulations state: “The Undersecretariat of Agricultural Markets of the Ministry of Agriculture, Livestock and Fisheries and this Agency, each within their area of competence, will use the information presented through the Affidavit of Foreign Sales (DJVE), for the verification and inspection of the operations.”
The provisions of the general resolution will enter into force immediately and will be applicable from January 1, 2020.
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