The Customs Collection and Control Agency (ARCA) expanded the universe of exporters covered by customs credits and expedited the use of the balances in favor of said exporters, through the General Resolution 5768/2025.
The measure, published today (10/01/2025) in the Official Gazette, modifies Annexes I and II of General Resolution No. 3.962 of 2016, in force for almost a decade, with the aim of updating the regime and advancing a process of continuous improvement of ARCA. The regulation incorporates more transparent procedures and IT tools that They facilitate exporters' management of customs credits and compliance with their tax and customs obligations..
In detail:
El Annex I establishes that the exporters They will manage their credits through the service with the tax code "Customs Credit Disposal Request" of the "Customs Current Account" module and segments operators into two groups:
- Group 1: exporters with annual operations of less than USD 2 million (approximately 85% of the total).
- Group 2: exporters who exceed that amount.
El Annex II details the proceedings to apply the credits: cancellation of tax debts, transfer to the "Single Customs Collection Account," issuance of electronic bonds for future obligations, or refund to the declared bank account. It also regulates the application of credits for overpayments of export duties on cancelled or unpaid destinations.
The resolution is already in force and will be applicable from 8 October 2025.
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