From the May 1st will come into effect Resolution 26 / 2026, which is launching in Argentina the regime of Advance Rulings for goods intended for import.
The measure was published this Wednesday (April 29, 2026) in the Official Gazette and It seeks to bring greater predictability, simplification and legal certainty to foreign trade operations, in line with the principles of speed, economy, trade facilitation and transparency provided for in its Article 2.
The new system will allow users to request a official definition before importing, To determine the applicable country of origin for goods and the treatment under which they will enter the country. The origin of a product can affect issues such as tariff preferences, antidumping or safeguard measures, documentation requirements, and import costs.
how it will work
The regulation assigns the issuance of these resolutions to the Undersecretariat of Foreign TradeFor its part, the Imports Directorate will be in charge of the administrative processing and the prior technical analysis.
The process will be carried out through the Remote Procedures platform. (TAD)Following the presentation, a technical report will be prepared and the corresponding decision will be issued.
The maximum expected timeframe for resolution will be 30 consecutive daysOnce the necessary documentation has been gathered, each resolution will be valid for three yearsprovided that the conditions considered at the time of its issuance do not change.
Interoperability and scope
The measure not only incorporates a new administrative tool: it also promotes interoperability between areas of the State, by linking Trade, Customs and VUCEA through digital data exchange and automatic validations in official systems.
In this context, the resolutions will be communicated to the General Directorate of Customs (ARCA) through the VUCEA, for validation in the Malvina Computer System (SIM).
The new regime is linked to commitments assumed by Argentina before the WTO and MERCOSUR, which promote trade facilitation tools and greater predictability for operators.
We share a timeline with the main regulatory background that gave rise to the new regime.
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