The Federal Public Revenue Administration (AFIP) implemented the procedure to process requests for advance resolution of customs technical criteria, a "binding" administrative act that Customs issues upon receipt of such query formulated in this regard by an importer or exporter.
This is established by the General Resolution 5484/2024, published this Tuesday (27.02.2024), in the Official Gazette. This measure will be Valid from today and will remain in effect for three years unless the legislation, facts or circumstances on which the legislation was based have changed.
This is a tool aimed at supporting foreign trade users in line with the Trade Facilitation Agreement (AFC. art 3) which encourages countries to issue advance rulings within a reasonable and specific period of time so that interested parties can know, before exporting or importing, the customs treatment they will receive.
By Law No. 27.373Argentina approved the Protocol of Amendment to the Marrakech Agreement establishing the World Trade Organization, through whose Annex the Trade Facilitation Agreement is incorporated.
Additionally, the Decree of Necessity and Urgency No. 70 Of December 20, 2023, through its articles 120 and 132, incorporated the advance resolution into articles 226 and 323 of the Customs Code - Law No. 22.415 and its amendments.
With the advance resolution of customs technical criteria, it will be possible to consult -among other issues- which tax regime should be applied to the operation, the customs treatment that will be granted to the merchandise and the prohibitions or restrictions on import or export.
To do so, interested parties must submit the application to the Technical Department of Import or Export of the Technical Directorate through the Customs Procedures Computer System (SITA), procedure “Multi-Electronic Customs Note” (MUELA), sub-procedure “Advance resolution of customs technical criteria”, according to the AFIP.
By applying this facilitation tool, the information validated prior to the commercial operation is known, thus speeding up customs clearance.
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