New draft law on money laundering and its possible application to customs criminal cases
In a previous comment, we highlighted that customs had been paying special attention to cases of over-invoicing in imports and under-invoicing in exports, which...
The taxable moment in customs duties and predictability
Among the three main elements - taxable event, taxable moment and tax base - that contribute by Law to be able to determine the "quantum" that will be...
Notes on royalties and license fees in the Code of Value of the...
1. Brief introduction to customs valuation. Customs matters are governed primarily by the ad valorem tax system, which involves the application of a...
Tax Court confirms value adjustment in the face of export triangulation
In a recent ruling by the National Tax Court, the substantial differences that would arise between the declared price when exporting with...
The cost of temporarily importing: insured risk vs premium
1. Introduction Many of the errors linked to what the insurance company must face in the event of definitive importation for consumption (nationalization)...
Effects of withdrawal and trap for importers
As is known in the field of international trade in our country, as a result of the restrictive measures that were duly announced...
Can Customs penalize exporters for failing to bring in foreign currency?
1.- Several months having passed since the start of the application of General Instruction No. 7/2022 by the customs service and...
Managed foreign trade. Notes on SIRA
A report by the Argentine Chamber of Commerce and Services on the Import System of the Argentine Republic (SIRA) has recently been published....
Interest rates: what is the correct rate for customs tax debts in dollars?
The variation in the interest rate is a component that is of fundamental importance when determining the...
SIRA: Justice guarantees the right to defense
The sanction applied by the WTO to the Argentine Republic in 2015, following the complaint by the European Union, the United States and Japan, for...
INDIRA. The Customs Records Information Exchange System in MERCOSUR
Summary: 1.- Introduction. 2.- The Exchange of Customs Information at a Global Level. 3.- The Exchange of Customs Information at a Regional Level. 4.- The Exchange of Customs Information at a...
MERCOSUR-EUROPEAN UNION Agreement: bilateralism as the way forward?
The starting point was set in 1995, with a few years of interruption, but with a certain date (June 2019) when it was concluded...
