The Customs Collection and Control Agency (ARCA) officially announced the General Resolution 5842/2026, which introduces changes to the guarantee regime for import and export operations, effective from May 5, 2026, after its publication in the Official Gazette.
The regulation modifies General Resolution 3885/16 and adapts the system to the provisions of Decree 838/2025, incorporating the possibility of using sworn statements or documents signed by operators as a guarantee in certain customs procedures.
ARCA explains that the measure is based on "the need to offer foreign trade operators a more accessible alternative, without compromising the system's solvency, customs control, or the protection of fiscal interests." It also aligns with international practices aimed at facilitating trade and achieving more agile and collaborative customs management.
Within this framework, the access requirements and guarantee tables required of foreign trade operators are also being updated, including adjustments to the criteria of the Risk Profile System (SIPER), a tool that classifies importers and exporters according to their level of compliance and fiscal risk.
Two annexes are included.
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