The Government of Argentina today (22.01.2025), consolidated in a common text, the procedures and guidelines applicable to temporary export suspension destinations. The measure, established by the General Resolution 5640/2025, seeks to simplify the analysis, processing and authorization of these commercial operations.
As established by the Customs Code, the temporary export suspensive destination is that by virtue of which the merchandise subject to export remains outside the customs territory for a specific purpose and for a specific period of time, being subject to the obligation to re-enter it -import- before the expiration date granted for such purposes.
Highlights of the standard
The new regulations organize the procedures through the Malvinas Information System (SIM), with its specifications divided into seven annexes:
- Annex I: General provisions on Temporary Export Suspension Destination.
- Annex II: Procedures for goods included in article 40 of Decree No. 1.001/82 and its amendments.
- Annex III: Steps for registering, formalizing, submitting and canceling procedures in the SIM.
- Annex IV: SIM sub-regimes applicable to suspensive destinations.
- Annex V: Reasons for the suspended destinations, deadlines and description of the goods included.
- Annex VI: SIM sub-regimes for destinations that cancel the suspensions, including definitive exports for consumption.
- Annex VII: Association between SIM sub-regimes of the suspensive destinations and those that cancel them.
Instructions to be issued
The General Subdirectorate of Collection will update the information in Annexes IV to VII, in accordance with the technical requirements of the General Directorate of Customs, and will issue the necessary operational instructions to implement this resolution. In addition, these measures will be published on the “Temporary Exports” microsite of the Agency's website and will be notified to operators through the Customs Electronic Communication and Notification System (SICNEA).
10 repealed regulations
- Resolution No. 218 (ANA) of January 28, 1988.
- Resolution No. 2.728 (ANA) of July 1, 1997.
- Provision No. 85 (SDG LTA) of June 10, 1998.
- General Instruction No. 79 (SDG TLA) of September 28, 2001.
- External Note No. 26 (DGA) of July 21, 2006.
- External Note No. 12 (DGA) of February 15, 2008.
- General Instruction No. 4 (SDG TLA) of April 29, 2016.
- General Instruction No. 5 (SDG TLA) of April 29, 2016.
- General Instruction No. 6 (SDG TLA) of April 29, 2016.
Validity
The General Resolution enters into force immediately. immediate, and his Implementation will be gradual, according to the schedule established on the “Temporary Exports” microsite of the agency’s official website, as detailed in the official text.
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