The Government has announced the modification of General Resolution 5643/2025, published on January 27, with the aim of Incorporate specific technical aspects and strengthen controls over the obligation to settle foreign currency, within the framework of the Decree 38/25. This Decree establishes changes in the export duty rates, setting a 0% rate for certain products and temporarily reducing the rates for soybeans, wheat, corn, barley and sunflowers until June 30, 2025.
In this context, the General Resolution 5646/2025, published this Monday (03.02.2025/38/XNUMX), clarifies the rule that regulated the provisions of Decree XNUMX, by stipulating that the Exporters must declare in the MALVINA Computer System (SIM) that at least 95% of the foreign currency corresponding to its Foreign Sales Affidavit (DJVE) has been settled, or will be settled within 15 business days after its approval, as a requirement to access the tariff benefit of Decree 38/25.
In case of non-compliance, the Customs Collection and Control Agency (ARCA) will electronically notify the exporter, who will have a period of 48 hours to justify the settlement or pay the difference in taxes. If the irregularity persists, the corresponding settlement will be made and access to the tariff reduction will be suspended until the situation is regularized.
Likewise, The measure requires exporters to report, through a sworn statement in the Customs Procedures Computer System (SITA), the amount negotiated in operations with negotiable securities, in accordance with the provisions of Decree 28/2023.
The resolution comes into effect effective immediately.
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