The Customs Collection and Control Agency (ARCA) announced today (07.07.2025) the implementation of a special procedure for the return of payments on account of the Tax for an Inclusive and Solidary Argentina (PAIS), linked to import operations that could not be fully or partially computed by importers. The measure was formalized through the General Resolution 5720/2025.
The regulation indicates that this regime is part of the measures provided for in the Social Solidarity and Productive Reactivation Law and is aimed at import operations covered by decrees 433/2023, 14/2024, and 777/2024. It also details the conditions for accessing the refund and the procedure that importers must follow.
Mandatory registration and key dates
To access the refund, importers must register in the “Record of import shipments with advance payments not computed for the PAIS Tax”, available on the institutional website (https://www.arca.gob.ar), and submit the corresponding Affidavit between the 8 for July and the 22 for August for 2025.
Refund scheme
The repayment schedule varies depending on the amount of the outstanding balance and will be credited in monthly installments as follows:
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To $ 4 millones: 1 installment
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More than $4 million to $10 million: 6 installments
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More than $10 million to $100 million: 12 installments
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More than $ 100 millones: 24 installments
La First installment will be available on September 8, 2025, and subsequent payments will be released within the first five business days of each calendar month. Credited balances may only be used to pay import duties.
Voluntary use, without double claim
The process is optionalThose who decide to use it must waive any administrative or judicial proceedings related to the same subject matter. If they have already initiated a procedure, they must formally withdraw from it to access the new regime.
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