Welcome to the second Friday of 2025. We begin this new chapter with a tour of the most outstanding articles that our GUEST COLUMNISTS published during 2024 in our newspaper, focused on customs and foreign trade issues.
Last year, the regional agenda was marked by the progress of the MERCOSUR regime of origin and the growing interest in ALADI, which is consolidating itself as a pillar for regional integration. At the local level, Argentina experienced significant transformations in its foreign trade and exchange regulations, while Brazil stood out for its advances in Customs Law. The fact is that both countries hold the Pro Tempore Presidency (PPT) of the Southern Common Market in 2025, facing the challenges arising from the recent MERCOSUR-EU Agreement, a topic that has also attracted considerable interest.
In addition, this ranking provides us with a positive assessment of people regarding new technologies, their impact on decision-making and the importance of alliances between different sectors to improve efficiency and facilitate safe trade.
The articles by our guest columnists certainly show trends for this year. So, during this time of rest for many of our readers, we invite them to discover those texts that they did not have the opportunity to read last year and/or to enjoy the pleasure of rereading, rediscovering new perspectives.
The 12 most-read stories of 2024 are just a sample of the articles, interviews and coverage that we have been happy to share with you throughout the year.
1. The new MERCOSUR Origin Regime will come into force on July 18 | Andrea Russo
The MERCOSUR Origin Regime (ROM), currently regulated by CMC Decision No. 01/09, will be replaced on July 18 by the new ROM, approved during the MERCOSUR Summit of Presidents on July 4, 2024. This change, already incorporated into the domestic law of the member countries, will be governed by CMC Decisions No. 05/23 and No. 06/23, which introduce flexibilities in the rules of origin, procedural improvements and simplifications to facilitate trade. In this note, Andrea Russo, National Coordinator of Technical Committee No. 3, "Trade Rules and Disciplines" and responsible for the negotiations of MERCOSUR rules of origin, analyzes the main changes and their impact on trade operators.
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2. ALADI – Its importance in the customs work of Latin America | Hector Juarez
Since its establishment in 1980 through the signing of the Montevideo Treaty (MT80), the Latin American Integration Association (ALADI) has worked tirelessly to forge a Latin American common market, promoting Regional Tariff Preferences through Partial Scope Agreements (PSAs) and Regional Scope Agreements (RSAs). With approximately one hundred and eleven Agreements in force, ALADI has been a catalyst in the promotion of intra-regional trade and the harmonization of customs policies, contributing to its stability and economic growth. Héctor Juárez, Member (Judge) of the National Tax Court and University Professor, presents a structured work that addresses historical background, institutional structure, ALADI agreements, regime of origin, logistics and transportation, in addition to exploring perspectives not yet developed.
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3.The role of technology in facilitating foreign trade | Leslye Lemos
The author, who has been involved in foreign trade since 2011 and has worked in the Control and Risk Management Division of the National Customs Directorate in Uruguay since 2014, presents a comprehensive vision that involves different actors in the sector. She highlights that the use of technology in foreign trade has been a key element in generating new business opportunities in the private sector, improving efficiency and reducing costs in the long term. As for the public sector, she stresses that technology has driven its modernization in areas such as the management and distribution of human resources for control tasks, as well as in the optimization of risk management. In this context, the identification of evaluable patterns for the detection of infractions or crimes has allowed human resources to be redirected towards areas of greater risk, achieving a more efficient and strategic approach in control tasks.
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4. Brief summary of the foreign regulations and changes issued by the Central Bank of the Argentine Republic | Luis Demarco
Luis Demarco, a foreign exchange specialist from Argentina, provides a clear normative summary. He argues that despite the fact that the foreign exchange restrictions inherited from previous administrations remain in place, there has been a substantial improvement in the conditions of the foreign exchange market, especially with regard to the flow of payments for goods and services. As of June 30, 2024, more than 90% of shipments to the market were paid through the free exchange market. This figure represents a notable advance compared to 2023, when it barely reached 50%, due to the restrictions imposed by the SIRA and SIRASE systems. It should be noted that these requirements have been eliminated, which has simplified and streamlined the payment process for imports of goods and services. Likewise, specific provisions have been implemented for income from the foreign exchange market, which contribute to optimizing its operation.
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5. Trade facilitation and advance rulings | Juan Cotter
Trade facilitation, introduced within the framework of the WTO during the Ministerial Conference in Singapore in 1996, aims to simplify and harmonize procedures related to the movement of goods, reducing bureaucracy and improving operational efficiency. However, this process faces various obstacles, such as excessive documentation, inadequate inspections, complex procedures and the lack of modernization in customs. In this context, the concept of smart control emerges as a fundamental solution to balance the need to facilitate trade with the obligation to ensure compliance with international regulations. Juan Cotter, lawyer and partner at Petersen & Cotter Moine Law Firm, offers an in-depth reflection on the role of customs in trade facilitation, analyzing the Trade Facilitation Agreement and its priority thematic axes. He highlights the importance of modernizing customs, prioritizing digitalization and strengthening international cooperation to achieve effective implementation of the agreement. His analysis culminates with a summary of how these measures can positively transform international trade, fostering a more efficient and competitive environment.
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6. The “awakening” of Customs Law in Brazil | Rosaldo Trevisan
In this note, the Director of International Relations of the Brazilian Academy of Customs Studies (ABEAD) and Judge of the Brazilian Administrative Tax Court (CARF), Rosaldo Trevisan, analyzes the perspectives of Customs Law in Brazil, highlighting its recent evolution. Despite the progress, the maturation process is still incomplete, and a systematization of the legislation is required, including the updating of the Customs Regulations and the creation of a Customs Codification. Although Brazil has made progress in this area, at a regional level, countries such as Argentina, Paraguay, Uruguay and the European Union have already implemented new Customs Codes adapted to the reality of international trade. The Professor points out the need to modernize Brazilian customs regulations, aligning them with modern Customs and international treaties, without losing sight of the country's particularities. As the debate progresses, with the Consolidation Bill 508/2024, Brazil is expected to continue moving towards more modern legislation that will enhance its participation in international trade.
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7. New guidelines set by the customs service to allow for comprehensive reparation in customs crimes |Guillermo Vidal
Some time ago, the AFIP issued the rule "DI-2023-131-E-AFIP-AFIP", which allowed the application of the institute of reparation of damages as a cause of extinction of the criminal action in certain customs crimes, based on the fact that the affectation to the protected legal asset was patrimonial. Although the jurisprudence had already begun to accept it, the rule failed to consolidate its application in practice due to the constant opposition of the AFIP, which alleged that smuggling affected supra-individual interests and had effects beyond economic damage. This generated legal uncertainty until, in March 2024, the AFIP sanctioned General Instruction 5/2024, which revived this possibility, establishing specific conditions for the comprehensive reparation of damages. In this note, the renowned lawyer specialized in Criminal Law analyzes the issue in depth.
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8. An invitation to rethink Customs Sanctioning Law from the truth | Andres Varela
The Doctor of Law and Social Sciences from the University of the Republic (Uruguay), Andrés Varela, addresses the new challenges and problems facing the customs field. He highlights the paradigm shift in the function of Customs, which, beyond its traditional role of control and collection, now focuses on promoting trade facilitation and security. This shift redefines the importance of Customs, both for States and for citizens, by exercising not only economic control, but also in areas such as the protection of health, the environment and security. At the same time, he highlights the impact of technological advances, such as Blockchain and Artificial Intelligence, in the modernization of trade and customs control. In addition, he invites us to review the principles and solutions of Customs Law, in particular Sanctioning Customs Law, which regulates the punitive power of the State to preserve the legal order, while guaranteeing the individual guarantees of those involved.
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9. Checkmate for trade facilitation? | Fabian Villarroel Rios
The President of the Chilean Institute of International Trade, Fabián Villarroel Ríos, raises the context of the growing "Trade War", marked by the increases in tariffs imposed by the United States on Chinese products and new restrictions on de minimis, which could especially affect sensitive products. In addition, he mentions the US blockade of the WTO dispute settlement system, which has left the second instance inoperative. In this scenario of protectionism, Argentina could position itself as a leader in trade facilitation through liberalization measures. Likewise, the Trade Facilitation Agreement (TFA), in force since 2017 and ratified by 124 WTO members, promises to speed up customs clearance, improve transparency and cooperation between authorities. Although Latin America quickly adopted the TFA, the central question is whether, seven years later, the promises have been kept. The question then arises: Will the TFA, together with other instruments such as the SAFE Framework, the Revised Kyoto Convention and even Free Trade Agreements (FTAs), be sufficient to confront the growing protectionism that is looming on the horizon?
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10. The crossroads of the Mercosur-European Union Agreement: opportunities and challenges on the trade horizon | Soledad Britti
In the note, Soledad Bitti, Manager of Standards and Commercial Instructions of the National Commission of Foreign Trade, maintains that despite the challenges and pending issues on the road to its ratification, an Agreement of this magnitude would represent a significant advance towards a deeper and more sustainable global economic integration. This step could consolidate the signatory countries as reliable suppliers, aligned with the new standards recognized and demanded worldwide. In a changing global context, marked by recent geopolitical and commercial conflicts, the need to diversify and secure global supply chains has been emphasized. The opportunity is present and must be seized with determination.
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11. Flexibility in import operations or longer delays in processes? | Natalia Iglesias
The change of government brought with it regulations that impacted the import sector, such as DNU 70/2023, which deregulated certain activities and made payments more flexible, generating hope. However, the fall in imports and the pairing of the dollar due to the increase in the PAIS tax reveal challenges for trade facilitation. In addition, the AFIP renewed the impossibility for medium-sized companies to use certificates of non-withholding of taxes, which does not reduce collection, but complicates operations by not allowing tax deductions. Given this scenario, Natalia Iglesias, a graduate in Foreign Trade and customs broker, details the facilitation measures adopted in Argentina to counteract these challenges.
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12. Regarding the new MERCOSUR origin regime and its impact on the conditions of direct shipment in the future | Mauricio Ruiz
Mauricio Ruiz, a lawyer at the Thorne, Echeandía & Lema firm in Peru, explains that it has long been a challenge to prove compliance with direct shipping to access tariff benefits under the MERCOSUR Agreement. This becomes even more complicated when the application for tariff preferences is made after the customs declaration has been numbered, since the customs authority carries out a more rigorous analysis. Article 14 of the MERCOSUR origin regime establishes that goods must be shipped directly from one member country to another to enjoy preferential benefits, but if the transport is not direct, the importer must prove compliance with certain conditions to validate direct shipping.
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In addition, the following OPINION NOTES stood out, captivating both for their depth and their relevance:
- The Supreme Court of Justice against the violation of inaccurate declaration | Guillermo F Coronel | Read here
- Big Data and artificial intelligence in customs control: convergence between strategy, law and ethics| Raquel Segalla Reis | Read here
- The Quiet Revolution in Customs: WCO, Open Source Intelligence, Regulated AI and the Future of Global Tradel | Marcelo De Castro – Rodrigo Furlan de Assis, Ph.D. | Read here
- Balance of Argentine Foreign Trade in 2024 | Gustavo Fadda | Read here
- The future of customs in the European Union: pillars of reform that you need to know |Jose Antonio Muñoz Royan | Read here
- RIGI Customs Issues | Juan Pablo Rizzi | Read here
We definitely invite you to practice reading, as well as to enjoy its quality.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
