The Federal Public Revenue Administration (AFIP) has issued the General Resolution 5102/2021 by which it establishes an extension of the deadline for the request for export destination.
The regulation, published this Tuesday (23.11.2021), bases the decision on duly justified reasons for granting the rehabilitation of applications for a single time and for a period not longer than the original one.
In the present case, reference is made to the Covid-19 pandemic, which has generated innumerable inconveniences in international trade, severely affecting export operations and generating contractual breaches in exports.
For this reason, the AFIP establishes in this Resolution to authorize, until the 31 of December of 2021, the granting of a period not longer than the original for those cases in which the rehabilitation of the application for export destination, is insufficient for reasons of force majeure duly accredited to the customs service. To obtain the aforementioned extension, exporters must meet the requirements and comply with the procedure set out in the following Annex of the same Resolution.
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