Decree 70/2023: AFIP regulates customs procedures

Following the entry into force of Decree of Necessity and Urgency (DNU) 70/2023, the Federal Public Revenue Administration (AFIP) proceeded this Friday (29.12.2023/XNUMX/XNUMX) to regulate aspects concerning the following customs procedures:

• Requirements to act as Importer/Exporter, Customs Broker/Declarant;
• Implementation of the advance ruling process in tariff classification;
• Destination in advance of the arrival of the means of transport;
• Implementation of the early resolution process in valuation.

In detail:

Deletion of customs brokers and importers and exporters' records

DNU 70/2023

By amending article 37 of the Customs Code, which now establishes that natural or legal persons may manage the clearance and destination of merchandise, by themselves or through an authorized person, with the exception of the functions that this Code provides for customs transport agents and those powers inherent to the quality of ship captain, aircraft commander or, in general, driver of other means of transport. (As established by article 99 of the DNU). In addition to modifications regarding the requirements to act as an importer/exporter and customs broker, the AFIP issued the following regulations. 

AFIP – General Resolution 5472/2023

Profile 

The Importer/Exporter Profile and the Customs Broker/Declarant Profile are created. This is in order to manage the destinations of the merchandise and other customs operations, which must be carried out in accordance with the provisions of current regulations.

Figure of the Declarant

The “declarant” shall be understood as the importer/exporter or the natural or legal person authorized by the latter, who must register in the “Customs Broker/Declarant Profile”.

Automatic incorporation 

The “Importer/Exporter Profile” and/or the “Customs Broker/Declarant Profile” will be automatically assigned to those subjects who are registered in the Importer/Exporter and/or Customs Broker Registry, as appropriate, on the date this regulation comes into effect.

Procedure

The procedural guidelines will be available on the “Foreign Trade Operators” microsite on this Agency’s website (https://www.afip.gob.ar).

Modifications

General Resolution No. 2.570 and its amendments, which establishes the “Registration System” and ordered the creation of the “Special Customs Registries”, made up of foreign trade operators, is modified as indicated below:

a) Replace article 4 with the following: “The “Special Customs Registries” are hereby created, which will be composed of Customs Transport Agents, general and dependent representatives and other subjects included in Title IV of Section I of Law No. 22.415 and its amendments.”

b) Delete the second paragraph of section a) of article 12 of Title III “Transitional provisions”.

c) Replace the Annex “Registration System User Manual” with the Annex (IF-2023-03338584-AFIP-SGDADVCOAD#SDGCTI) which is approved and forms part of this document.

derogation

General Resolution No. 333 is repealed as of the entry into force of this regulation (29.12.2023). It is recalled that this resolution established the rules relating to the officialization of import and export destinations, as well as the clearance of merchandise by legal entities registered in the Registry of Importers and Exporters.

Validity 

This General Resolution is effective from 29.12.2023.

---

Tariff classification: processing of requests for advance rulings on tariff classification matters

DNU 70/2023

Through articles 120 and 132, the advance ruling was incorporated into articles 226 and 323 of the Customs Code (Law No. 22.415 and its amendments), considering among the reasons for request those related to the tariff classification of merchandise.

AFIP – General Resolution 5473/2023

Procedure

The procedure for processing requests for advance rulings on tariff classification of goods is established, which is recorded in the Annex (IF-2023-03338744-AFIP-SGDADVCOAD#SDGCTI) which is approved and forms part of this document.

Effects of early termination

The advance resolution will be valid from the date of its issuance and will remain in force for at least three (3) years, unless the legislation, facts or circumstances on which the resolution was based have been modified.

Authority for process complements

The General Technical Legal Customs Subdirectorate is designated as the authority for issuing the complementary regulations that may be required for the implementation of this procedure.

Validity

This General Resolution is effective from 29.12.2023.

---

Advance declaration of arrival of the merchandise – direct dispatch to the square

DNU 70/2023

Since article 125 of the aforementioned DNU incorporates as article 278 bis of the Customs Code - Law No. 22.415 and its amendments - the advance declaration of arrival of the merchandise as the procedure through which the destination request may be submitted prior to the arrival of the means of transport. In addition, article 126 replaces article 279 of the aforementioned Code, which establishes the deadline to commit the request for import destination of the merchandise subject to the direct clearance procedure to the square.

AFIP – General Resolution 5474/2023

Procedure

A procedure is available as set out in the Annex (IF-2023-03338737-AFIP-SGDADVCOAD#SDGCTI).

derogation

Resolution No. 2.439 (ANA) and its amendment are repealed, as of the date of entry into force of this resolution (29.12.2023/XNUMX/XNUMX) 

Validity

This General Resolution is effective from 29.12.2023.

---

Implementation of the advance ruling on customs valuation criteria

DNU 70/2023

Based on articles 120 and 132 of the DNU, advance resolution in customs matters was incorporated into articles 226 and 323 of the Customs Code - Law No. 22.415 and its amendments -, considering among the reasons for request those related to the criteria for valuation of the merchandise and extending the advance resolution procedure to export cases.

AFIP – General Resolution 5477/2023

Procedure

Establish the procedure for processing requests for advance rulings on customs valuation criteria, which is recorded in the Annex (IF-2023-03338757-AFIP-SGDADVCOAD#SDGCTI).

Effects of early termination 

The advance resolution will be valid from the date of its issuance or another later date specified therein, and will remain in force for at least three (3) years, unless the legislation, facts or circumstances on which the resolution was based have changed.

Authority to establish complementary aspects

The General Directorate of Customs and the General Subdirectorate of Customs Control are hereby delegated, within the scope of their respective powers, to issue complementary regulations for the implementation of this document.

derogation 

General Resolution No. 4.643 is repealed as of the date of entry into force of this resolution (29.12.2023/XNUMX/XNUMX) 

Validity

This General Resolution is effective from 29.12.2023.