The Federal Public Revenue Administration (AFIP) applied reference values for precautionary exports for any of the goods included in the Common Nomenclature of MERCOSUR, through the General Resolution 4710/2020.
The regulation, published this Monday (11.05.2020/27.541/XNUMX) in the Official Gazette, begins by analyzing in the recitals, the reason for emergency declared in law XNUMX and with it, the need to implement mechanisms whose purpose is to protect national incomel. For this reason, through this new decision it is considered appropriate to establish a control to verify that the declared export price corresponds to those that are usual in each branch and its respective merchandise in order to avoid deviations with respect to the declared values. That is, the measure seeks determine that the declared values correspond to the usual values established by the customs service.
In the event that the declared values do not match the reference values, the export operation will be subject to the Red channel for full verification of said operation; both for exports that are declared below the reference values or those that exceed them.
To this end, the AFIP has determined the following:
1) Establish reference values that will be published in the BO and in the DGA, which cannot be applied analogously to similar merchandise.
2) To determine these values, the following will be taken into account:
a) The final export destinations for consumption officially registered with this Federal Administration.
b) Databases available in the public or private sector.
c) The services of specialized companies that are contracted.
This Resolution establishes that all definitive export operations, whose declared values are lower than the reference values, will be subject to the red channel of selectivity; and the same is determined for said operations whose declared values are higher.
Likewise, Article 5 of the regulation states: "Without prejudice to the establishment of reference values, the final export destinations for consumption may be selected by the valuation areas, dependent on the Valuation and Documentary Verification Department of Exports, to be subject to a value control based on the risk analysis carried out by the different areas with competence in the matter. These destinations will be processed through the red value channel."
The provisions of the General Resolution, signed by the head of AFIP, Mercedes Marcó del Pont, come into effect immediately.
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