The Federal Public Revenue Administration (AFIP) and the National Civil Aviation Administration (ANAC) established a procedure for exchanging information by electronic means, in order to comply with the control and registration tasks assigned to them, through the Joint General Resolution 4583/2019 published this Wednesday (25.09.2019/XNUMX/XNUMX) in the Official Gazette.
The regulations specified that for these purposes, both organizations will provide each other access to the information arising from the Malvinas Information System (SIM) and the Integrated Civil Aviation System (SIAC), respectively.
For the purposes of registering aircraft, ANAC will require the presentation of customs documentation proving their legal entry into the country..
Likewise, it will inform the interested party, at the time of granting the provisional registration, of the customs aspects.
Aircraft entering the country through an import destination for consumption, for the purpose of carrying out aerial work activities or to operate passenger and cargo transportation services, may enjoy the exemption established in the Value Added Tax Law.
ANAC will limit the granting of extensions of provisional registrations only to those aircraft for which a customs import destination has been fulfilled.
Without prejudice to the foregoing, said body may, under a reasoned resolution and provided that the aircraft has not arrived in the country, grant extensions of provisional registrations until its actual entry.
Aircraft entering by their own means must do so at an internationally authorized airport and under the control of the customs service.
In the event that the airport of entry is different from the primary zone in which the final or suspensive import destination will be documented, the transfer of the aircraft must be authorized by the customs service and communicated to the customs office of destination.
ANAC may also grant an extension or a provisional registration for a period of 15 days in order to allow the transfer of an aircraft to a primary customs zone other than the one of its initial entry, for the purposes of documenting a definitive or suspensive import destination.
Likewise, said agency may grant extensions or re-registrations of provisional annotations to those aircraft that are prohibited by the General Directorate of Customs (DGA), for which the customs service will provide collaboration to allow the inspections that are necessary for their registration, repair or scheduled maintenance.
The DGA will promote the actions under its responsibility in order to allow for the rapid clearance of declared goods, subject to the interested party complying with the requirements established by current regulations.
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