The Customs Collection and Control Agency modified the requirements for the authorization of tax warehouses and for joining the export cargo regime at the plant, within the framework of the process of regulatory simplification and trade facilitation.
The measure was made official through the General Resolution 5845/2026, Published this Wednesday (May 13, 2026) in the Official Gazette, and is already in force.
Among the main changes, the regulations It eliminates the obligation to submit municipal permits to ARCA to process the authorization of tax warehouses or to adhere to the export regime at the plant. Instead, operators will be required to submit sworn statements where they state that the establishments comply with the applicable municipal, provincial and national regulations.
Until now, General Resolution 4352 of 2018 and General Resolution 5721 of 2025 required the presentation of authorizations issued by the competent authorities.
According to the considerations, the agency seeks to "reduce operating costs and avoid regulatory duplication," as well as streamline processes and improve the competitiveness of foreign trade operators.
The resolution also clarifies that the elimination of the documentary requirement does not exempt from compliance with current local regulations.
In this way, ARCA deepens an administrative simplification scheme based on sworn statements, risk management and less prior documentary intervention, in which the documentation maintains its value as evidentiary support of the veracity of what is declared by the operator.
Currently, according to official data, the Customs Collection and Control Agency has around 160 authorized tax warehouses in different jurisdictions of the country, with a strong presence in Buenos Aires, Campana, Rosario, San Lorenzo and Ezeiza, among other strategic nodes for logistics and foreign trade.
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