The Customs Collection and Control Agency (ARCA) updated and simplified, effective immediately, the procedure for settling refunds for exports made by air. The measure modifies General Resolution 1.921 of 2005 and its complementary regulations, with the aim of streamlining procedures and facilitating access to benefits for exporters.
This is established by General Resolution 5745/2025, published today (14.08.2025), the text of which states that "the prior electronic cross-checking with the Export Manifest (MANE) for air operations is eliminated" and "self-assessments of export duties for consignment shipments and leather exports" are abolished.
Streamlining
With the new regulations, the liquidation of Refunds are made automatically through the MALVINA Computer System (YES), verifying that the exporter meets requirements, For example, it must be enabled, the transaction must be registered as "fulfilled", the commercial invoice must have been submitted, there must be no blockages or embargoes, and, where applicable, the Central Bank must have given its approval regarding the settlement of foreign currency.
The resolution also adapts the regulations to the elimination of export duties on leather, established in May 2025, "in order to guarantee equal conditions for the production and export of these materials with respect to other agro-industrial products," in line with the automation of customs processes.
As indicated, General Resolution 5745/2025 enters into force immediately upon its publication.
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