The Customs Revenue and Control Agency (ARCA) today (November 25, 2025) formalized a new optional regime that will allow foreign trade operators to express in US dollars the freely available balances and export refunds pending as of October 31, 2025. The measure was established through the General Resolution 5792/2025 and it falls within the instructions given by the Ministry of Economy.
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Scope
The system is intended for taxpayers with requests for refunds of balances in their favor related to foreign trade operations and/or export refunds accumulated or formalized up to October 31, 2025. All of them may choose to have those amounts expressed in dollars.
Request for the option
The option may be exercised from December 5, 2025 to March 1, 2026, through the web service “Option for conversion/disclosure of balances Resolution 1834/2025 – MEC”, available with Tax Key level 3 or higher.
Refund requests (RG DGI No. 2.224)
The conversion may be applied in whole or in part to refunds approved but unpaid as of March 1, 2026, provided that they were requested before December 31, 2025. The taxpayer must report the amount to be converted and the period of customs collections that comprise it.
Information verification
ARCA will verify the information with its databases and, if it does not detect any inconsistencies, will issue the F.2747 acknowledgment of receipt. Any errors must be corrected before resubmitting the option.
Conversion of the amount
The accepted amounts will be converted to dollars using the Banco Nación selling exchange rate of November 18, 2025, effective date of ministerial resolution 1.834/2025.
Export refunds (RG No. 1.921)
The option also applies to refunds with a status of "Refund generated", registered as of October 31, 2025, and pending payment. The system will automatically display the eligible items.
Withdrawal of the option
Operators may withdraw until March 1 of 2026. Withdrawal will restore the original status of the procedure and will allow, if applicable, the option to be exercised again within the established deadlines.
Credit availability
From el March 2, 2026 The certificate of the converted credits will be available.
Beginning January 1, 2027, the amounts in dollars They can be applied as credits in the SIM, whether for compensation of customs and tax duties or to request their refund, using the buyer's exchange rate of the day prior to the transaction.
General provisions
regimen It is optional and implies waiving the accrual of interest from the date of the option, as well as administrative or judicial actions for those amounts.
Joining does not affect existing certificates of exclusion from withholdings or collections.
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