The Federal Public Revenue Administration (AFIP) introduced some modifications to the Authorized Economic Operator (AEO) program based on the concept of tax compliance and reliability of the aforementioned subjects, through the General Resolution 5107/2021.
Background
Beginning SAFE regulatory framework of the World Customs Organization (WCO), through which guidelines have been given to ensure and facilitate global trade, principles and standards have been established for all member countries, with the purpose of being adopted by each of them, in search of harmonizing the rules.
In accordance with this regulatory framework, the Federal Public Revenue Administration (AFIP) implemented, through the issuance of the General Resolution No. 4.451 and its amendment, the “Authorized Economic Operator” (AEO) program, through which operators who meet the requirements established in said regulations can access important benefits that allow them to optimize the management of their foreign trade operations, thus contributing to the security of the international logistics chain.
Objectives of the new framework
The Federal Public Revenue Administration has considered that, based on the experience gained since the beginning of the aforementioned program and the situations currently faced by foreign trade operators, it is necessary to replace the current regulations in order to carry out the reengineering and modernization of existing procedures and systems in terms of security and facilitation of the international logistics chain, aimed at preserving the integrity of the cargo, in line with the international demands of global trade.
In this sense, the update that is promoted will allow the digitalization of the process of joining the “Authorized Economic Operator” (AEO) program, adapting its management to the operational reality, in such a way as to promote the implementation of best customs control practices with the consequent facilitation of international trade.
Competent authority
The new resolution consists of 28 articles detailing the requirements for the program and comes into effect from the moment of its publication in the Official Gazette. General Directorate of Customs, is the competent authority to analyze the requirements and authorize registration in the Authorized Economic Operator (AEO) program. It is the only body authorized to categorize an operator as an AEO, within the powers assigned to it by the corresponding regulations.
To this end, foreign trade operators and members of the international supply chain must comply with their customs, tax and social security obligations and obtain appropriate levels of customs risk as established in the regulations, having in their operations a training system and implementation of security measures regarding merchandise and achieving integrity in their logistics chain.
Subjects that may join
a) Importers – exporters.
b) Customs brokers.
c) Customs transport agents.
d) Carriers of motor freight transport related to foreign trade.
e) Permit holders of fiscal warehouses and cargo terminals.
f) Postal service providers PSP/Couriers.
g) Other subjects related to foreign trade and members of the international supply chain.
The requirements are established in Annexes I and II for subjects a); b); c) and d).
Categories
The importer/exporter may be categorized into one of the following levels:
1) OAS-Compliance
2) OAS-Simplification
3) OAS-Security
Other subjects that request to join the “Authorized Economic Operator” (AEO) program may only be categorized at the AEO-Security level.
Benefits
1. Training in AEO security requirements.
2. Participation in the OAS dialogue space.
3. Dissemination of the OAS categorization, with its approval.
4. Assignment of an AEO contact, who will assist operators in the event of having difficulties with the operations or destinations they process and will provide assistance on issues concerning the AEO.
5. Use of the OAS logo.
6. Operational simplification.
7. Priority in operational contingencies arising before the General Directorate of Customs.
8. Control priority through the use of non-intrusive inspection equipment.
9. Priority in the assignment of customs guard and control of the operation or destination.
10. Priority in the assignment of verification and in the physical and/or documentary control of the operation or destination.
11. Priority in the assignment of teams for the control of the operation or destination.
12. Priority in the assignment of shifts in operational locations. The General Directorate of Customs will publish on the “OEA” microsite of the website of this Federal Administration (https://www.afip.gob.ar/oea/), the operational locations incorporated for this purpose.
13. Priority at borders.
14. Participation in new customs initiatives related to the facilitation and streamlining of international trade in AEO matters.
15. Benefits derived from mutual recognition agreements (MRAs).
16. Guarantees: Operators of the “Authorized Economic Operator” (AEO) program may use a global guarantee that covers their performance, under the conditions regulated by the General Directorate of Customs.
17. Export operations and/or destinations will be processed through the green selectivity channel when all subjects involved in the foreign trade operation are adhered to the “Authorized Economic Operator” (AEO) program and categorized in the AEO-Security level.
18. Systematic process of presentation and computerized and documentary customs records for the operations of the “Authorized Economic Operator” (AEO) program. The General Directorate of Customs will issue the relevant regulations, which will be published on the “AEO” microsite of the website of this Federal Administration (https://www.afip.gob.ar/oea/).
19. Physical-systemic, remote and selective consolidation and/or deconsolidation process, which will be monitored through remote image control selectively by the Customs Monitoring Center Department (CUMA) and/or whoever the General Directorate of Customs designates. For these purposes, the aforementioned General Directorate will issue the pertinent regulations, which will be published on the “OEA” microsite of the website of this Federal Administration (https://www.afip.gob.ar/oea/).
Operators who reach the OEA-Compliance category will have the benefits indicated in points 1. to 5. and those who reach the OEA-Simplification category will have those indicated in points 1. to 6.
All the benefits detailed in points 1. to 19. will be exclusive to the importer/exporter who achieves the AEO-Security category.
The benefits established in points 18. and 19. will be optional at the request of the operator, who, if he/she chooses them, must meet the technological requirements detailed in point 7. of Annex II of this document.
The benefits detailed in points 7 to 13 will be managed according to the criticality of each jurisdiction or operational point, in accordance with the infrastructure conditions and available human resources.
Benefits will depend on the category.
This resolution comes into effect effective from the moment of its publication in the Official Gazette.
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