The Customs Collection and Control Agency (ARCA) modified the current regulations on the definitive importation of goods without commercial or industrial purpose by individuals through the General Resolution 5805/2025, which has been in force since its publication in the Official Gazette.
The measure, published today (December 29, 2025), updates General Resolution No. 3.172 of 2011, in line with the agency's plan to simplify and expedite customs procedures, advance the digitization of forms and provide greater certainty and uniformity in procedures.
In this context, ARCA stipulated that these types of transactions should be processed, as a general rule, through the simplified procedure established in General Resolution No. 3.628 of 2014, with electronic registration in the MALVINA system. The regulations clarify that “New or used goods may be brought into the country for the use or consumption of their recipient, provided that their quantity, quality, variety or value do not allow for the presumption of a commercial and/or industrial purpose.”.
Among the main changes, the following stand out: consolidation of the process into a single digital circuit and the elimination of redundant instances of the previous procedure. In this regard, the form “Application to import goods by individuals without commercial and/or industrial purposes” (OM-2153-A) is now available in digital and interactive format on the ARCA website, to be used only in those cases where electronic registration is not possible.
Furthermore, the resolution confirms that these Imports are subject to the payment of duties and other taxes. of the general import regime, as well as compliance with economic and non-economic prohibitions and the intervention of the competent bodies, where appropriate.
Finally, the regulation empowers the General Directorate of Customs to make the necessary adjustments to the formal requirements of the procedure, with the aim of ensuring proper customs control.
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