The Customs Collection and Control Agency (ARCA) issued today (13.01.2025/XNUMX/XNUMX) the General Resolution 5633/2025, which introduces changes to the current regulations on guarantees intended to ensure compliance with tax obligations.
This new provision updates and replaces General Resolution 3.885/2016 and its complementary resolutions, adapting them to the provisions of Decree of Necessity and Urgency (DNU) 70/2023, promulgated in December 2023.
In the recitals, it is detailed that the Decree 70/2023, aimed at eliminating economic restrictions and promoting international trade, introduced significant reforms to the Customs Code. Among the main measures, the following stand out:
- The elimination of traditional records of dispatchers, importers and exporters, which were replaced by the new “Importer/Exporter” and “Dispatcher/Declarant” Profiles regulated by Resolution No. 5.472/2023.
- The repeal of specific records such as the Exporters of Charcoal (RECAR) and systems such as ISTA, PSP/Couriers Seguros and OLS.
These reforms have generated the need to update the regulations related to guarantees, adapting them to the new regulatory framework. As a result, obsolete provisions have been repealed and procedures have been redefined to improve management efficiency and ensure compliance with tax obligations in foreign trade. In addition, the resolution part of the regulation, together with the two annexes incorporated, details the multiple substitutions carried out to adapt processes to current standards.
Download the Annex 1 in pdf format
Download the Annex 2 in pdf format
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