The recently published Decree of Urgency No. 70/23 introduces important reforms to the Customs Code and to various matters related to foreign trade.
This document details changes to the legislation, affecting the following points:
⦁ Imports and exports
⦁ Criteria for the performance and regulation of customs brokers
⦁ Direct dispatch to the market and advance declaration
⦁ Customs destinations
⦁ Export destinations
⦁ Prohibitions and powers of the PEN
⦁ Taxes and powers of the PEN
⦁ Price equalization tax (the chapter referring to this tax has been repealed)
⦁ Export Duties
⦁ Subordination and infringements
⦁ Jurisdiction and procedures
Customs News presents an analysis of these modifications, exploring both the repeals and the new proposed provisions, with the aim of providing a clear and comprehensive view of the actions of the National Government.
In detail:
Law 25.626 | Imports
According to article 98 of the DNU, this regulation, which was approved on July 17, 2002, is repealed and establishes: "The importation of goods individualized and classified in the Harmonized System of Designation and Coding of Goods, prepared under the auspices of the Customs Cooperation Consensus, signed in Brussels, Kingdom of Belgium, on July 14, 1983, and modified by its Amendment Protocol made in Brussels on June 24, 1986, and its explanatory notes that appear in the Common Nomenclature of Mercosur under NCM 4012.10.00 Retreaded tires and 4012.20.00 Used tires" is prohibited.
Law 22.415 | Custom code
Customs Broker
✅New Regulations
ARTICLE 37: 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." (Thus established by article 99 of the DNU).
⛔Before the DNU
ARTICLE 37: 1. Visible persons may only manage the clearance and destination of merchandise before customs, with the intervention of the customs broker, 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. 2. Notwithstanding the provisions of the first section, the intervention of the customs broker may be dispensed with when the management before Customs is carried out personally by the importer or exporter. (Infoleg Note: By art. 1 of Decree No. 1.160/1996 BO17/10/1996, it is provided that for the purposes of the provisions of art. 37, section 2 of the Customs Code, legal entities may manage the clearance and destination of the merchandise, by themselves or through an authorized person, under the other conditions and requirements established by the regulations.) 3Legal entities may manage the dispatch and destination of merchandise, by themselves or through an authorized person, under the conditions and requirements established by the regulations. (Article replaced by art. 8° subsection c) of Law No. 25.063 BO 30/12/1998. Entry into force: from the day following its publication.)
✅New Regulations
ARTICLE 41: Those who are included in any of the following situations may not act as Customs Brokers: 1) having been convicted of a customs offense or for the infraction of minor smuggling; 2) having been an unlimitedly responsible partner, director or administrator of any company or association when the company or association in question has been convicted of any of the offenses mentioned in point 1). When the company or association in question has been convicted of the infraction of minor smuggling, the disqualification will extend up to FIVE (5) years from the date the conviction became final. Those who prove that they were not involved in the act or that they opposed its execution are excepted from the disqualification; 3) having been convicted of a crime punishable by a prison sentence. Crimes against persons, honor, honesty and civil status are excepted when the sentence has granted the benefit of conditional execution of the sentence; 4°) have a firm judicial proceeding or be under investigation in customs jurisdiction for any of the illegal acts indicated in points 1) and 3), as long as he is not provisionally or definitively dismissed or acquitted by a final judgment or resolution; 5°) have been sentenced with an accessory penalty of disqualification to hold public office, until his rehabilitation occurs; 6°) be bankrupt or in civil bankruptcy, up to TWO (2) years after his rehabilitation. However, when it is a case of bankruptcy or culpable or fraudulent bankruptcy, the disqualification will extend up to FIVE (5) or TEN (10) years after his rehabilitation, respectively; 7°) be in preventive or resolutory bankruptcy, until he has obtained a letter of payment or proves full compliance with the respective agreement; 8°) be judicially inhibited from managing or disposing of his assets, while this situation persists; 9°) be a debtor of a customs tax obligation or an obligation arising from a firm customs patrimonial penalty, or be an unlimitedly responsible partner, director or administrator of any company or association, when the company or association in question is a debtor of any of the aforementioned obligations. These disqualifications will continue until the obligation is extinguished. 10) be or have been a customs agent, until after ONE (1) year of having ceased as such; 11) have been exonerated as an agent of the national public administration, provincial of the AUTONOMOUS CITY OF BUENOS AIRES or municipal, until their rehabilitation occurs. 12) those who incur in repeated misconduct or in a serious fault in the exercise of their functions, which make their permanence incompatible with the security of the customs service.Thus established by article 100 of the DNU).
⛔Before the DNU
ARTICLE 41: 1. Those who are not registered in the Customs Brokers Registry may not act as such. 2. The following are requirements for registration in this registry: a) be of legal age, have the capacity to engage in trade on their own and be registered as a merchant in the Public Registry of Commerce; b) have completed secondary school and demonstrate specific knowledge in customs matters in the theoretical and practical examinations established for this purpose; c) prove actual domicile; d) establish a special domicile within the urban radius of the customs office where they are to carry out their activity; e) prove the necessary solvency and provide the National Customs Administration with a guarantee to ensure the faithful fulfillment of their obligations, in accordance with what is determined by the regulations; f) not be included in any of the following cases: 1°) have been convicted of any customs offense or for the offense of minor smuggling; 2°) have been an unlimitedly responsible partner, director or administrator of any company or association when the company or association in question has been convicted of any of the offenses mentioned in point 1). When the person has been convicted for the offense of minor smuggling, the disqualification will extend up to FIVE (5) years from the date the conviction became final. Those who prove that they were not involved in the act or that they were opposed to its execution are exempt from disqualification; 3°) having been convicted of a crime punishable by imprisonment. Except for crimes against persons, honor, honesty and civil status, when the sentence has granted the benefit of conditional execution of the sentence; 4°) being prosecuted or investigated in customs jurisdiction for any of the crimes indicated in points 1) and 3), as long as he is not provisionally or definitively dismissed or acquitted by a final sentence or resolution; 5°) having been sentenced with the accessory penalty of disqualification to hold public office, until his rehabilitation occurs; 6°) having been sanctioned with the elimination of any of the other records provided for in article 23, paragraph t), until he is in a position to re-register; 7°) being bankrupt or in civil bankruptcy, up to TWO (2) years after his rehabilitation. However, when it is a case of bankruptcy or culpable or fraudulent bankruptcy, the disqualification will extend up to FIVE (5) or TEN (10) years after its rehabilitation, respectively; 8°) be in preventive or resolutory bankruptcy, until he has obtained a letter of payment or proves the total fulfillment of the respective agreement; 9°) be judicially inhibited to administer or dispose of his assets, while this situation subsists; 10°) be a debtor of a demandable customs tax obligation or an obligation arising from a firm customs patrimonial penalty, or be an unlimitedly responsible partner, director or administrator of any company or association, when the company or association in question is a debtor of any of the aforementioned obligations. These disabilities will continue until the obligation expires. 11°) being or having been a customs agent, until after ONE (1) year of having ceased as such; 12°) having been exonerated as an agent of the national, provincial or municipal public administration, until his rehabilitation occurs.
✅New Regulations
ARTICLE 42: It is repealed (As provided by article 101 of the DNU).
⛔Before the DNU
ARTICLE 42: The National Customs Administration may order the suspension of new registrations for a specified period of time, when there are reasons that justify it.
✅New Regulations
ARTICLE 43: It is repealed (As provided by article 101 of the DNU).
⛔Before the DNU
ARTICLE 43: 1. The application for registration must be submitted to the customs office where the activity is to be carried out, with the documents determined by the regulations. 2. The intervening customs office, once the requirements established in section 2 of article 41 have been met, will submit the application with all its elements to the National Customs Administration, which will issue a resolution admitting or denying the requested registration within THIRTY (30) days, counting from its receipt. 3. Against the denial resolution, the interested party may file an appeal before the State Secretariat of Finance, within TEN (10) days of notification. The proceedings will be submitted to said Secretariat within FIFTEEN (15) days, which must issue a resolution within THIRTY (30) days, counting from its receipt. 4. If the period provided for in section 2 elapses without a resolution being issued, the interested party may go directly to the State Secretariat of Finance, which will take charge of the matter and, after requesting the proceedings from the National Customs Administration, will decide to admit or deny the registration, within a period of THIRTY (30) days, counting from the receipt of the latter. 5. Once the denial has been confirmed by the State Secretariat of Finance or, where appropriate, once the period of THIRTY (30) days established in sections 3 and 4 has expired without the latter having issued a resolution, the interested party may initiate, without further proceedings, an ordinary action in court. 6. To the extent that they are compatible with the procedure regulated in this article, the provisions of SECTION XIV of this code shall apply to them in a supplementary manner.
✅New Regulations
ARTICLE 44: It is repealed (As provided by article 101 of the DNU).
⛔Before the DNU
ARTICLE 44: 1. The following shall be suspended from the Customs Brokers Registry without further proceedings: a) those who lose the capacity to engage in trade on their own, while this situation persists; b) those who are prosecuted for a customs offence, until the case is concluded in their regard; c) those who are prosecuted for a crime punishable by imprisonment, until the process is concluded in their regard. In the case of crimes against persons, honour, honesty and civil status, until freedom is granted due to lack of merit, exemption from imprisonment or release; d) those who are in preventive bankruptcy, until they obtain a letter of payment or until the respective agreement is approved; e) those who are judicially inhibited from managing or disposing of their assets, while this situation persists; (f) those who are debtors of a customs tax obligation or of an obligation arising from a firm customs patrimonial penalty or those who are directors, administrators or partners with unlimited liability of any company or association, when the company or association in question is indebted to any of the aforementioned obligations. The suspension shall continue until the obligation is extinguished; (g) those who lose the required solvency or allow the guarantee they have granted in favor of the National Customs Administration to lapse or decrease, as security for the faithful fulfillment of their obligations, below the established limit, as well as those who do not make any adjustments to said guarantee that may be determined. This suspension shall continue as long as any of these situations continue; (h) those who are subject to administrative proceedings, provided that it is deemed necessary by a resolution based on the seriousness of the offense investigated in relation to the security of the customs service. This suspension will be preventive in nature and may not exceed FORTY-FIVE (45) days, extendable once for another equal period, by a reasoned decision, provided that the circumstances that gave rise to such measure continue, but never beyond the date on which the final resolution issued in the summary in question becomes final. 2. Those who repeatedly commit misconduct or commit serious misconduct in the exercise of their functions as auxiliaries of trade and customs services shall be sanctioned with suspension from the Customs Brokers Registry, in accordance with the procedure provided for in article 51.
✅New Regulations
ARTICLE 45: It is repealed (As provided by article 101 of the DNU).
⛔Before the DNU
ARTICLE 45: 1. The following shall be removed from the Customs Brokers Registry without further formalities: a) those who have been convicted of any customs offence or for the offence of minor smuggling; b) those who have been unlimitedly liable partners, directors or administrators of any company or association, when the company or association in question has been convicted of any of the offences provided for in subsection a). This disqualification is not applicable to those who prove that they were not involved in the act or that they opposed its performance; c) those who have been convicted of a crime punishable by imprisonment. Crimes against persons, honour, honesty and civil status are not applicable, when the sentence has granted the benefit of conditional execution of the sentence; d) those who have been convicted with the accessory penalty of disqualification from holding public office; e) those who have been declared bankrupt or in civil bankruptcy; (f) those who have been sanctioned with the elimination of any of the other registers provided for in article 23, paragraph t); (g) those whose resignation has been accepted. Such resignation may not be accepted while the interested party is subject to administrative proceedings and, where appropriate, until the imposed sanction has been fulfilled; (h) those who have died. 2. Those who will be sanctioned with elimination from the Register of Customs Brokers, in accordance with the procedure provided for in article 51, shall be: (a) those who provide their name or the rights granted to them by their registration to someone who is suspended or eliminated from the Register, or to a non-registered third party; (b) those who incur in a repetition of previously sanctioned misconduct or in a serious fault in the exercise of their functions, which makes their permanence incompatible with the security of the customs service; c) those who do not notify the National Customs Administration, within TEN (10) days of notification, that they are included in any of the cases provided for in article 41, section 2, paragraph f), points 4., 6., 7., 8. and 9.; d) those who during the last TWO (2) years, for any reason not duly justified, have not formalized any operation or the minimum number of operations determined by the National Customs Administration, in accordance with the characteristics of the different customs offices and customs dependencies. In this last case, both the operations carried out as a clearing agent and those that could have been carried out as general representative of another clearing agent must be computed.
✅New Regulations
ARTICLE 46: It is repealed (As provided by article 101 of the DNU).
⛔Before the DNU
ARTICLE 46: Only those who have been eliminated for the following reasons may be re-registered in the Customs Brokers Registry, after complying with the requirements established in article 41, section 2: a) having been eliminated from any of the other registries mentioned in article 23, paragraph t), provided that they are in a position to re-register therein; b) resignation; c) not having communicated to the National Customs Administration, within TEN (10) days of notification, being included in any of the cases provided for in article 41, paragraph 2, paragraph f), points 4., 7., 8., and 9., provided that TWO (2) years have passed since the elimination, d) not having formalized any customs operation or the minimum number of operations determined by the National Customs Administration during the last TWO (2) years, for any reason not duly justified; e) having been declared bankrupt or in civil bankruptcy, provided that TWO (2) years have passed since their rehabilitation or, if it is a case of bankruptcy or culpable or fraudulent bankruptcy, FIVE (5) or TEN (10) years since their rehabilitation, respectively.
✅New Regulations
ARTICLE 47: 1. Depending on the nature of the offence committed, the damage caused or that could have been caused and the background of the interested party, the customs service may apply the following sanctions to customs brokers: a) warning; b) suspension or prohibition to act as a broker before the General Directorate of Customs. 2. The warning will be imposed by the administrator of the customs office in whose jurisdiction the offence was committed or by the person exercising his functions. Suspension sanctions will be imposed by the Director General of Customs.” (Thus established by article 102 of the DNU).
⛔Before the DNU
ARTICLE 47: 1. Depending on the nature of the offense committed, the damage caused or that could have been caused and the background of the interested party, the customs service may apply the following sanctions to customs brokers: a) warning; b) suspension of up to TWO (2) years; c) elimination from the Customs Brokers Registry. 2. The warning will be imposed by the administrator of the customs office in whose jurisdiction the offense was committed or by whoever exercises his functions. The sanctions of suspension and elimination will be imposed by the National Customs Administrator.
✅New Regulations
ARTICLE 51: “1. Within the framework of the provisions of section b) of article 47, the administrator of the customs office in whose jurisdiction the fault was committed, or whoever fulfills his functions, must instruct the pertinent administrative summary, in which, once the investigative procedures that he considers necessary have been carried out, the interested party will be given a hearing for a period of TEN (10) days, within which he must exercise his defense and offer the evidence that supports his right.” (Thus established by article 103 of the DNU).
⛔Before the DNU
ARTICLE 51: 1. In the cases of suspension and elimination from the Customs Brokers Registry that are not those provided for in articles 44, section 1, and 45, section 1, the administrator of the customs in whose jurisdiction the fault was committed, or whoever fulfills his functions, must instruct the pertinent administrative summary, in which, once the investigation procedures that he considers necessary have been carried out, the interested party will be given notice for a period of TEN (10) days, within which he must exercise his defense and offer the evidence that supports his right.
✅New Regulations
ARTICLE 55: Repealed (As provided by article 104 DNU)
⛔Before the DNU
ARTICLE 55: 1. Customs brokers, in addition to the obligations prescribed in article 33 of the Commercial Code, shall keep a book signed by the customs office where they carry out their activity, in which they shall record the details of all their operations, tax obligations paid or pending payment, amount of remuneration received and any other annotation required by the National Customs Administration. 2. The book signed by the customs must be kept in accordance with the terms of article 54 of the Commercial Code and shall be shown to the customs service whenever it is requested. 3. Customs brokers shall keep the books referred to for the period established in article 67 of the Commercial Code. (Infoleg Note: By art. 1° of Resolution No. 329/1997 of the General Directorate of Customs BO 5/11/1997, it was decided to suspend the requirement imposed on Customs brokers to keep a book signed in accordance with the terms of article 55 of the Customs Code.)
✅New Regulations
ARTICLE 56: Repealed (As provided by article 104 DNU)
⛔Before the DNU
ARTICLE 56: When the book signed by the customs is brought with a delay of more than FORTY-FIVE (45) days or SIXTY (60) days if it concerns the other books required by article 44 of the Commercial Code, or does not comply with the requirements established in article 55, the customs agents will incur in fault and will be sanctioned in accordance with the provisions of article 47 of this code.
Importers and exporters
✅New Regulations
ARTICLE 92: All individuals and legal entities may request customs clearance and carry out foreign trade operations without having to register. (As established by article 105 of the DNU).
⛔Before the DNU
ARTICLE 92. - 1. Importers and exporters who wish to apply for customs clearance must register regularly, in which case each operation must be authorised by the National Customs Administration, which may require importers and exporters to prove the necessary solvency or provide a guarantee, appropriate to the circumstances. 3. Even if imports or exports are carried out on a regular basis, importers or exporters will not have to register in the Registry when dealing with operations carried out under the regimes of baggage, food, provisions on board and supplies of the means of transport, small goods, diplomatic exemptions, postal shipments without commercial purposes, border traffic and assistance and rescue. However, registration will be necessary when the perception of the corresponding export incentives is sought.
✅New Regulations
ARTICLE 93: Repealed (As provided by article 106 DNU).
⛔Before the DNU
ARTICLE 93: Persons who have initiated the registration process as merchants in the Public Registry of Commerce may request from the National Customs Administration their provisional registration in the Registry of Importers and Exporters for a period of SIX (6) months, provided that they meet the other requirements set forth in article 94. This provisional registration may be extended for a period of THREE (3) months, when the registration process as a merchant is still pending.
✅New Regulations
ARTICLE 94: 1. The following individuals may not carry out export or import operations: 1) having been convicted of a customs, tax or social security offence, provided that twice the maximum penalty provided for by law for said offence has not elapsed since the time the sentence was served; 2) having been an unlimitedly liable partner, director or administrator of any company or association, when the company or association in question has been convicted of any of the offences mentioned in point 1. This disqualification does not apply to those who can prove that they were not involved in the act or that they were opposed to its execution; 3°) have a final prosecution or be under investigation in the jurisdiction of the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY, for any of the illegal acts indicated in point 1) as long as he has not been acquitted or acquitted by a final judgment or resolution. However, they may act in such capacity if the customs service decides to accept that the person provide sufficient guarantees to safeguard the fiscal interest. 4°) be bankrupt; 5°) be judicially inhibited from managing or disposing of his assets while this situation persists; 2. Legal entities may not carry out import or export operations when: a) the company, association or any of its directors, administrators or partners with unlimited liability, is judicially prosecuted or convicted of any customs, tax or social security offense. This suspension will only apply when the defendant or convicted person does not cease his or her duties within FORTY (40) days following the notification that the customs service makes to the aforementioned legal entity for this purpose and will continue until the defendant or convicted person ceases his or her duties or until he or she is acquitted or discharged. Notwithstanding this, they may act in such capacity if the customs service decides to accept that the legal entity provide sufficient guarantees to safeguard the fiscal interest. b) they have been declared bankrupt; c) they are subject to administrative proceedings, provided that it is deemed necessary by a resolution based on the seriousness of the offense investigated, in relation to the security of the customs service. This suspension will be preventive in nature and may not exceed FORTY-FIVE (45) days, which may be extended once for another equal period, by a reasoned decision, provided that the circumstances that gave rise to such measure continue, but never beyond the date on which the final resolution issued in the summary in question becomes final. Notwithstanding this, they may act in such capacity if the customs service decides to accept that the legal entity provide sufficient guarantees to safeguard the fiscal interest; d) they incur in a repetition of sanctioned misconduct or in a serious fault in the exercise of their activity that makes their permanence incompatible with the security of the customs service. (As established by article 107 DNU).
⛔Before the DNU
ARTICLE 94: 1.The requirements for registration in the REGISTRY OF IMPORTERS AND EXPORTERS in the case of visible persons are: a) have the capacity to engage in trade on their own; b) prove registration and tax domicile with the General Tax Directorate, dependent on the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY, through the Unique Tax Identification Code (CUIT); c) prove the necessary solvency or grant in favor of the General Customs Directorate dependent on the FEDERAL ADMINISTRATION OF PUBLIC REVENUE a guarantee, in accordance with and as determined by the regulations, to ensure the faithful fulfillment of its obligations; d) not be included in any of the following cases: 1°) having been convicted of any customs, tax or social security offence, provided that twice the maximum penalty provided for by law for said offence has not elapsed since the time of completion of the sentence; 2°) having been an unlimitedly liable partner, director or administrator of any company or association, when the company or association in question has been convicted of any of the offences mentioned in point 1). The following are excepted from this disqualification: those who prove that they were not involved in the act or that they were opposed to its execution; 3) being prosecuted or investigated in the jurisdiction of the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY, for any of the illegal acts indicated in point 1) as long as they are not acquitted or acquitted by a final judgment or resolution. Notwithstanding the foregoing, they may be registered in the REGISTRY OF IMPORTERS AND EXPORTERS provided that they provide sufficient guarantees to safeguard the fiscal interest; 4°) having been sanctioned with the elimination of any of the other registers provided for in Article 9, section 2. Section I) of Decree No. 618/97, until he is in a position to re-register; 5°) be bankrupt; 6°) be judicially inhibited from managing or disposing of his assets while this situation persists; 7°) be disqualified from importing or exporting. 2. The requirements for registration in this Registry in the case of legal entities are: a) to be registered with the GENERAL INSPECTION OF JUSTICE, dependent on the MINISTRY OF JUSTICE, SECURITY AND HUMAN RIGHTS or, where appropriate, with the corresponding body and to present their social contracts or bylaws; b) to prove registration and tax domicile with the General Tax Directorate dependent on the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY, through the Unique Tax Identification Code (CUIT); c) to prove the necessary solvency or to grant the General Customs Directorate dependent on the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY, a guarantee of faithful fulfillment of its obligations, in accordance with what is determined by the regulations; d) the company, association or any of its directors, administrators or partners are not unlimitedly liable in any of the cases provided for in Section 1. paragraph d) of this article.» (Article replaced by art. 1° of Decree No. 971/2003 BO 28/4/2003.)
✅New Regulations
ARTICLE 95: Dergoado. (As provided by article 108 DNU).
⛔Before the DNU
ARTICLE 95. - 1The application for registration must be submitted to the customs office corresponding to your domicile, with the documents determined by the regulations. 2. The intervening customs office, once the requirements established in article 94, section 1. or 2., as appropriate, have been fulfilled, will forward the application with all its elements to the GENERAL DIRECTORATE OF CUSTOMS, which will issue a resolution admitting or denying the requested registration within THIRTY (30) days, counting from its receipt. 3. Against the negative resolution, the interested party may appeal to the MINISTRY OF ECONOMY, within TEN (10) days of notification. The proceedings will be submitted to said MINISTRY within FIFTEEN (15) days, which must issue a resolution within THIRTY (30) days from receipt. 4. If the period provided for in section 2 elapses without a resolution being issued, the interested party may go directly to the MINISTRY OF ECONOMY, which will take charge of the matter, and after requesting the proceedings to the GENERAL DIRECTORATE OF CUSTOMS, will decide to admit or deny the registration, within THIRTY (30) days from the receipt of the latter. 5. Once the denial has been confirmed by the MINISTRY OF ECONOMY, or if applicable, once the period of THIRTY (30) days established in sections 3. and 4. has expired without the latter having issued a resolution, the interested party may initiate, without further proceedings, an ordinary action in court. 6. To the extent that they are compatible with the procedure regulated in this article, the provisions of Section XIV of this code shall apply in a supplementary manner (Article replaced by art. 2 of Decree No. 2.690/2002 BO 31/12/2002.)
✅New Regulations
ARTICLE 96: Repealed (As provided by article 108 DNU).
⛔Before the DNU
ARTICLE 96. - 1. Registered importers and exporters shall, under the terms and conditions established by the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY: a) submit the general balance sheet, the inventory and the profit and loss statement, duly certified by a public accountant; b) notify the General Customs Directorate, dependent on the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY, of any change in the members of its administrative bodies and representatives. 2. Failure to comply with the obligations mentioned in the preceding point will constitute an offence and will give rise to the application of the sanctions established in Article 100. (Article replaced by article 2 of Decree No. 971/2003 BO 28/4/2003.)
✅New Regulations
ARTICLE 97: Repealed (As provided by article 108 DNU).
⛔Before the DNU
ARTICLE 97. - 1. The Director General of Customs shall suspend from the REGISTRY OF IMPORTERS AND EXPORTERS without further proceedings: a) those who lose the capacity to engage in trade on their own, while this situation persists; b) those who are prosecuted for any customs, tax or social security offense until they are acquitted or acquitted by a final judgment or resolution. However, they may be exempted from the suspension to the extent that they provide sufficient guarantees to safeguard the fiscal interest; (Infoleg Note: By art. 1 of Decree No. 587/2000 BO 24/7/2000, it is provided that in cases of prosecution of legal entities, the application of the suspension provided for in this subsection may be deferred when said entities provide sufficient guarantees to safeguard the fiscal interest involved, to the satisfaction of the GENERAL DIRECTORATE OF CUSTOMS of the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY.) c) those who are judicially prohibited from managing or disposing of their assets, while this situation persists; (d) those who lose the required solvency or allow the guarantee they have granted in favor of the General Directorate of Customs dependent on the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, an autonomous entity within the scope of the MINISTRY OF ECONOMY, to expire or decrease until such time as this cause subsists; (e) those who are subject to administrative summary, whenever it is deemed necessary by a resolution based on the seriousness of the investigated fault, in relation to the security of the customs service. This suspension will have a preventive character and may not exceed FORTY-FIVE (45) days, extendable once for another equal period, by a reasoned decision, provided that the circumstances that gave rise to such measure continue, but never beyond the date on which the final resolution issued in the summary in question becomes final; (f) legal entities when one of their directors, administrators or partners with unlimited liability is judicially prosecuted or convicted of a customs, tax or social security offense. This suspension shall only apply when the defendant or convicted person does not cease his or her duties within FORTY (40) days following the notification to this effect by the customs service to the aforementioned legal entity and shall continue until the defendant or convicted person ceases his or her duties or until he or she is acquitted or discharged. In the case of the natural persons referred to in this section who have been prosecuted, the exception to the aforementioned suspension may be provided when sufficient guarantees are provided to safeguard the fiscal interest. 2. Those who repeatedly commit misconduct or serious misconduct in the exercise of their activity shall be sanctioned with suspension from the REGISTRY OF IMPORTERS AND EXPORTERS, in accordance with the procedure provided for in Article 103. (Article replaced by art. 3 of Decree No. 971/2003 BO 28/4/2003.)
✅New Regulations
ARTICLE 98: Repealed (As provided by article 108 DNU).
⛔Before the DNU
ARTICLE 98: 1. The Director General of Customs shall remove from the REGISTRY OF IMPORTERS AND EXPORTERS without further formalities: a) those who have been convicted of any customs, tax or social security offence; b) those who have been unlimitedly liable partners, directors or administrators of any company or association, when the company or association in question has been convicted of any customs, tax or social security offence. Those who prove that they were not involved in the act or that they opposed its execution are excepted from this disqualification; c) those who have been declared bankrupt; d) those whose resignation has been accepted. It may not be accepted while the interested party is subject to administrative proceedings, and where appropriate, until the imposed sanction has been fulfilled; e) those who have died. 2. Those who: a) incur in a repetition of sanctioned misconduct or in a serious fault in the exercise of their activity that makes their permanence incompatible with the security of the customs service; b) do not communicate to the General Directorate of Customs, dependent on the FEDERAL ADMINISTRATION OF PUBLIC REVENUES, an autonomous entity within the scope of the MINISTRY OF ECONOMY, within TEN (103) days of its notification, being included in any of the cases provided for in Article 10, section 94. paragraph d), points 1), 3), 5) and 6) or section 7. paragraph d), insofar as it falls within any of the aforementioned points, will be sanctioned with the elimination of the REGISTRY OF IMPORTERS AND EXPORTERS, in accordance with the procedure provided for in Article 2 of the Customs Code. (Article replaced by art. 4 of Decree No. 971/2003 BO 28/4/2003.)
✅New Regulations
ARTICLE 99: Dergoado. (As provided by article 108 DNU).
⛔Before the DNU
ARTICLE 99: Only those who have been eliminated for the following reasons may be re-registered in the Register of Importers and Exporters, after complying with the requirements established in article 94, section 1 or 2, as applicable: a) resignation; b) not having informed the National Customs Administration, within TEN (10) days of notification, of being included in any of the cases provided for in article 94, section 1, subsection d) points 4), 6), 7), 8) and 10) or section 2, subsection d) insofar as it falls within any of the aforementioned points, provided that TWO (2) years have passed since the elimination; c) having been declared bankrupt or in civil bankruptcy when the trustee is authorized to continue the business of the company or if the resolution agreement that has been proposed is approved.
✅New Regulations
ARTICLE 100: The Director General of Customs, depending on the nature of the offence committed, the damage caused or that could have been caused and the background of the interested party, may apply the following sanctions: a) warning; b) suspension or prohibition of foreign trade operations. (As provided by article 109 DNU).
⛔Before the DNU
ARTICLE 100: The National Customs Administrator, depending on the nature of the offense committed, the damage caused or that could have been caused and the background of the interested party, may apply the following sanctions: a) warning; b) suspension of up to TWO (2) years; c) elimination from the Registry of Importers and Exporters.
✅New Regulations
ARTICLE 103: 1. Within the framework of the provisions of section b) of article 100, the General Directorate of Customs must instruct the pertinent administrative summary in which, once the investigation procedures deemed necessary have been completed, the interested party will be given notice for a period of TEN (10) days, within which he must exercise his defense and offer the evidence that supports his right.Thus established by article 110 of the DNU).
⛔Before the DNU
ARTICLE 103: 1. In the cases of suspension and elimination from the Register of Importers and Exporters that are not those provided for in articles 97, section 1, and 98, section 1, the National Customs Administration must instruct the pertinent administrative summary in which, once the investigative procedures deemed necessary have been completed, the interested party will be given a hearing for a period of TEN (10) days, within which he must exercise his defense and offer the evidence that supports his right. 2. The evidence must be produced within a period that will not exceed THIRTY (30) days, except for those rejected for not referring to the facts investigated in the summary or invoked in the defense or for being irrelevant, superfluous or merely dilatory. Once the evidentiary stage has concluded, a new hearing will be held, if applicable, for the interested party for FIVE (5) days so that he may argue on its merit. 3. Once the period for pleadings has elapsed or the period set for the defense of the interested party in the case of a question of pure law, the National Customs Administrator will issue a resolution within TWENTY (20) days.
✅New Regulations
ARTICLE 107: Dergoado. (As provided by article 108 DNU).
⛔Before the DNU
ARTICLE 107: 1. The national State, the provinces and the municipalities, as well as the dependencies of the national, provincial or municipal public administration, the autonomous or decentralized entities, including the State companies and the State enterprises, are exempt from complying with the requirements indicated in article 94 and, for the purposes of their registration, they must: a) establish a special address; b) designate the customs broker or brokers who will act on their behalf before the customs service. 2. The entities contemplated in section 1 of this article shall not be subject to the provisions of articles 96 to 98.
✅New Regulations
ARTICLE 119: 1. Whatever the area in question, customs service agents and, within the scope of their respective powers, security and police force agents may proceed to identify and register persons and merchandise, including means of transport, when there is suspicion of the commission of a customs offense, as well as seize, sequester or interdict the merchandise in question, making it available to the competent authority within FORTY-EIGHT (48) hours. 2. Customs service agents and, where appropriate, security and police force agents who should operate in matters of customs control, shall endeavor to preserve the activity and continuity of import or export operations that are in progress. Any interruption shall only proceed when there are elements of conviction that lead to a reasonable state of presumption of the commission or beginning of the execution of a crime or an infraction classified in this Code. 3. Customs service agents may not suspend or delay the application of the provisions in force under the pretext of requesting clarification of their terms.” (As provided for by article 111 of the DNU)
⛔Before the DNU
ARTICLE 119: Whatever the area involved, customs service agents and, within the scope of their respective powers, security and police forces may proceed to identify and register persons and merchandise, including means of transport, when there is suspicion of the commission of a customs offense, as well as seize, sequester or interdict the merchandise in question, placing it at the disposal of the competent authority within FORTY-EIGHT (48) hours.
Incorporations
✅New Regulations
ARTICLE 120 bis.: 1. The NATIONAL EXECUTIVE BRANCH must adopt procedures and mechanisms that simplify the fulfillment of its obligations with the different actors involved in foreign trade activities, including the widespread use of information, automation and communications technologies for the electronic exchange of information. 2. The procedures, requests and formalities required to comply with customs formalities, operations or obligations, including import and export destinations, must be carried out using electronic computer services. 3. In exceptional and justified cases, the General Directorate of Customs may authorize the submission of procedures or documentation by physical means, which must be digitized. 4. For all legal purposes, a duly certified digital signature or electronic signature is equivalent to the handwritten signature of customs officials and of the persons involved in the customs process. In turn, the requirements for handwritten signatures may be replaced by passwords or digital or electronic signatures for foreign trade transactions carried out by computer means. 5The General Directorate of Customs will establish contingency procedures for electronic computer services in cases where the Computer Systems are totally or partially out of service. In these cases, the General Directorate of Customs will authorize the procedure to be carried out by a mechanism or manually, through the presentation of physical documents, without prejudice to the obligation to include such action in the electronic computer services, once the service is restored. 6. The General Directorate of Customs and other competent authorities shall issue complementary regulations and establish procedures that regulate the issuance, transfer, digitalization, use and control of information in relation to such operations.” (As provided by article 112 of the DNU).
ARTICLE 120 ter.: Publication. All regulations relating to foreign trade operations must: (a) be published in an official and electronic medium; (b) provide a sufficient period of time between publication and/or the publication of the measures, and the entry into force of said measures. The term “regulations” includes the technical classification opinions of the Tariff Classification Division, approved by the Head of the Technical Department of Tariff Nomenclature and Classification and, subsequently, by the Technical Directorate of the General Subdirectorate of Legal and Technical Customs, which are adopted with mandatory character in all infraction proceedings already opened. Such publications must detail at least the merchandise and the tariff position adopted. The General Directorate of Customs may decide to publish other acts that it deems necessary to ensure transparency and good practices of the Administration, safeguarding tax secrecy.”Thus provided by article 113 of the DNU).
ARTICLE 120 quater: Procedures and requirements by third-party organizations. 1. The agencies included in sections a) and b) of article 8 of Law No. 24.156 and its amendments shall: A. Process the permits, authorizations and other information inherent to the customs operations they issue to regulate the international traffic of merchandise, in compliance with the provisions of article 11 and its amendments, through the Argentine Single Window for Foreign Trade (VUCEA) electronically. The obligation shall include the procedures and formalities for declarations, permits, certifications, licenses and other authorizations or procedures necessary to carry out import and/or export operations. B. Identify the merchandise in accordance with the tariff items of the Common Nomenclature of MERCOSUR (NCM), in any regime they issue to regulate the international traffic of merchandise, in compliance with the provisions of article 11 and its amendments. The obligation shall include the procedures and formalities for declarations, permits, certifications, licenses and other authorizations or procedures necessary to carry out import and/or export operations. If applicable, each agency must indicate the exceptions, requirements, conditions or rules that are necessary to identify the universe of goods covered by the regulation in question. 2. Any measure related to the creation, modification or elimination of regimes that regulate the international traffic of goods must be communicated by the authority that issued it to the Argentine Foreign Trade Single Window (VUCEA), within ONE (1) business day, counted from its determination or issuance, through the "Official Communications" module of the Electronic Document Management System -GDE- 3. The GENERAL DIRECTORATE OF CUSTOMS may only control the procedures duly incorporated into the Argentine Foreign Trade Single Window (VUCEA). (Thus provided by article 114 of the DNU).
ARTICLE 120 quinquies.: Professionalization of staff. The professionalization of staff within a framework of transparency is a principle that should guide the development of the functions of the General Directorate of Customs. The General Directorate of Customs should promote contracting procedures based on the principles of objectivity, neutrality, merit, capacity, publicity and transparency, as well as the professionalism and neutrality of the body, committee or staff that carries out the selection process.” (As provided by article 115 of the DNU).
Direct dispatch to the market and advance declaration
Article 116 of the DNU replaces the name of Chapter Four of Title II of Section III of Law No. 22.415 (Customs Code) and its amendments with the following: “Direct clearance to the market and advance declaration”
✅New Regulations
ARTICLE 130: Without prejudice to the provisions of special laws, all means of transport from abroad that arrive in the customs territory or that stop there must: a) Do so through or at the authorized places and, where appropriate, by the routes and within the established hours. b) Present, prior to arrival or immediately after arrival or at the time when the customs service exercises the right of visit, the documentation required in this title and that which the Federal Public Revenue Administration may determine, depending on the route used. (As provided by article 117 of the DNU).
⛔Before the DNU
ARTICLE 130. – Without prejudice to the provisions of special laws, all means of transport from abroad that arrive in the customs territory or that stop there must: a) do so by or at the authorized places and, where appropriate, by the routes and within the established hours; b) immediately after its arrival or at the time when the customs service exercises the right of visit, present the documentation required by this title and that which the National Customs Administration may determine, depending on the route used.
✅New Regulations
ARTICLE 131: The FEDERAL PUBLIC REVENUE ADMINISTRATION shall determine the formalities that must be followed in the preparation, presentation and processing of the documentation that must be submitted upon arrival of the means of transport, including the formalities relating to the description of the merchandise. Submissions must be made electronically, through the computer system established by the customs service. (As provided by article 118 of the DNU).
⛔Before the DNU
ARTICLE 131. – The National Customs Administration shall determine the formalities to be followed in the preparation, presentation and processing of the documentation that must be submitted upon arrival at the means of transport, including the formalities relating to the method of description of the merchandise.
Customs destinations
✅New Regulations
ARTICLE 217: The importer must request the import destination, either in advance and until the arrival of the means of transport, through direct dispatch to the square governed by Article 278 and following of this Code; or within the period of FIFTEEN (15) days counted from the date of arrival of the means of transport. (As provided by article 119 of the DNU).
⛔Before the DNU
ARTICLE 217: The importer must request an import destination within the period of FIFTEEN (15) days from the date of arrival of the means of transport, without prejudice to being able to do so prior to said event and in accordance with the provisions of article 279.
✅New Regulations
ARTICLE 226: 1. An advance ruling is an administrative act issued by the customs service at the request of the applicant, prior to the importation of the merchandise, which establishes the customs treatment that will be granted to the merchandise at the time of importation, in relation to the subject matter of the consultation, in the manner indicated in the following sections of this article. 2. If, before requesting an import destination, the importer has doubts regarding the criteria that the customs service may adopt with respect to the tariff classification, origin or valuation of the merchandise, or regarding the elements that are necessary for the correct application of the tax regime, prohibitions or restrictions, referring to the imported merchandise, he may request the customs service to issue an advance resolution, duly justified, establishing the criteria applicable to the case. In his request, the importer must provide the information and documentation that is necessary, in addition to his technical and legal opinion on the matter consulted. 3It will be valid and binding for the customs service, as long as there is no modification of the law, or if there are different facts or circumstances that cannot be assimilated to those on which the resolution was based. 4. The regulations will determine the formal requirements and the information that the importer must present, the procedure for the advance resolution and the period within which it must be issued, which may not exceed thirty (30) days. 5. If the customs service does not issue the advance ruling within the period established for this purpose, the importer may choose to request the import destination, in the terms provided for when requesting the decision, by application of article 234, sections 3 and 4 of the Customs Code, for which the regulations must provide the necessary means. Where appropriate, the constitution of a guarantee may be required, in the terms provided for by the guarantee regime in Section V, Title III. 6. The advance ruling may be challenged as provided for in article 1053 of this Code.” (As provided by article 120 of the DNU).
⛔Before the DNU
ARTICLE 226: If there is a dispute in progress at the customs office, whether summary or non-summary, arising from the declaration of the elements necessary for tariff classification, valuation or application of taxes and prohibitions relating to imported goods, and those that are to be declared are identified, the interested party may compromise the latter in a manner subject to the antecedent. The final pronouncement made by the customs office shall be extended to the subordinate declaration, without prejudice to the possible interposition of the appeals that, individually, may correspond against the decision.
✅New Regulations
ARTICLE 227: 1. If there is a dispute in progress at the customs office, whether summary or non-summary, arising from the declaration of the elements necessary for the tariff classification, valuation or application of taxes and prohibitions relating to imported goods, which are identical to those that are to be declared, the interested party may compromise the latter in a manner subject to the antecedent. The final pronouncement made by the administrative office will be extended to the subordinate declaration, without prejudice to the possible interposition of the appeals that, individually, may correspond against the decision. 2. In the event provided for in section 1, the customs service will verify conclusively that there is an identity of the cause of the dispute, for which purpose, if the controversy requires it for its decision, representative samples of the merchandise in question will be taken, with prior notice to the interested party. (As provided by article 121 of the DNU).
⛔Before the DNU
ARTICLE 227: In the event provided for in Article 226, the customs service will verify conclusively that there is an identity of the cause of the dispute, for which purpose, if the controversy so requires for its decision, representative samples of the merchandise in question will be taken, with prior summons to the interested party.
✅New Regulations
ARTICLE 228: If the interested party declares merchandise in accordance with the form provided for in article 227, with the verification of the customs service contemplated in its section 2, he will not incur in a customs infringement for any inaccurate declaration made in the subordinate declaration. (As provided by article 122 of the DNU).
⛔Before the DNU
ARTICLE 228: If the interested party declares merchandise in accordance with the form provided for in article 226, with the verification of the customs service contemplated in article 227, he will not incur in a customs infringement for any inaccurate declaration made in the subordinate declaration.
✅New Regulations
ARTICLE 245: 1. Any customs service agent who, during clearance, prima facie verifies the commission of a customs offence shall file the relevant complaint with the customs administrator or whoever performs his functions and, where appropriate, shall take the necessary representative samples to assess the seriousness or plausibility of the offence. 2. Once this has been done, the release of the merchandise will be granted, sending the proceedings to the administrator of the Customs in whose jurisdiction the events occurred, who may require the constitution of the guarantee in accordance with the terms of article 453, paragraphs a) and h). The failure to constitute the guarantee will result in the immediate suspension of the importer, according to the regulations that are issued. 3. The release shall not proceed when any of the following situations occur: a) the merchandise is necessary for the customs decision or the consideration of an appeal filed against it, because the taking of samples, photographs, diagrams, sketches, analysis or other equally suitable evidence, as the case may be, is insufficient for these purposes; b) the merchandise is affected by a summary or process instructed for the alleged commission of an illicit act punishable by confiscation; c) an attempt is being made to determine the application of a prohibition to the import destination, a prohibition of the merchandise whose release is sought or an appeal is being processed against a decision that has determined the application of a prohibition. (As provided by article 123 of the DNU).
⛔Before the DNU
ARTICLE 245: Any customs service agent who, during the course of clearance, prima facie verifies the commission of a customs offence will proceed to file the relevant complaint to the customs administrator or to whoever performs his functions and suspend the processing, with the extraction, where appropriate, of the representative samples necessary to evaluate the seriousness or plausibility of the same.
✅New Regulations
ARTICLE 248: Once the formalities relating to the clearance of the goods have been carried out, they will be released. If payment or the corresponding guarantee is not made, the enforcement procedure provided for in Section XIV, Title II, Chapter Five will be applied. (As provided by article 124 of the DNU).
⛔Before the DNU
ARTICLE 248: Once the formalities relating to the clearance of the goods have been carried out and, where applicable, the corresponding taxes have been paid or guaranteed, they will be released. If payment or the corresponding guarantee is not made, the enforcement procedure provided for in Section XIV, Title II, Chapter Five will be applied.
Incorporations
✅New Regulations
ARTICLE 278 bis.: Advance declaration of arrival of goods is the procedure through which the destination request may be submitted prior to the arrival of the means of transport to the customs territory. (As provided by article 125 of the DNU).
ARTICLE 279: The request for import destination of merchandise subject to the direct clearance procedure may be submitted by the importer within FIVE (5) days prior to the arrival of the means of transport. (As provided by article 126 of the DNU).
⛔Before the DNU
ARTICLE 279: The request for import destination of merchandise subject to the direct clearance procedure may be submitted by the importer within (5) days prior to the arrival of the means of transport.
✅New Regulations
ARTICLE 280: 1. The advance declaration of arrival of the merchandise is voluntary on the part of the importer and may be applied to any type of customs import destination, except for those merchandise that the regulations exclude. 2. Without prejudice to the provisions of the preceding paragraph 1, merchandise whose permanence in storage implies danger for the integrity of persons, for the inalterability of the merchandise itself or of the adjacent merchandise, must be subject to the advance declaration procedure, unless it enters warehouses specially equipped for that type of merchandise. Likewise, this procedure will be applied when it is a question of merchandise whose storage is extremely difficult, or there is no warehouse specially equipped for the merchandise.Thus provided by article 127 of the DNU).
⛔Before the DNU
ARTICLE 280: Merchandise whose permanence in storage implies danger to the integrity of persons or to the integrity of the merchandise itself or of the merchandise next to it must be subject to the direct clearance procedure, unless it enters warehouses specially equipped for this type of merchandise. This procedure shall also be applied when dealing with merchandise whose storage is extremely difficult.
✅New Regulations
ARTICLE 281: The General Directorate of Customs shall establish, with general scope, the list of merchandise provided for in article 280, section 2, and may expand it when the nature or intrinsic conditions so advise.Thus provided by article 128 of the DNU).
⛔Before the DNU
ARTICLE 281. – The National Customs Administration shall establish, with general scope, the list of merchandise provided for in Article 280 and may expand it when the nature or intrinsic conditions so advise.
✅New Regulations
ARTICLE 282: If there are no warehouses specially equipped for the type of merchandise indicated in articles 280, section 2, and 281, and its import destination has not been requested prior to the arrival of the means of transport, the customs service will adopt measures tending to avoid damages arising from the nature or condition of the merchandise in question, on behalf of and under the responsibility of the corresponding party. (As provided by article 129 of the DNU).
⛔Before the DNU
ARTICLE 282: If there are no warehouses specially equipped for the type of merchandise indicated in articles 280 and 281 and its import destination has not been requested prior to the arrival of the means of transport, the customs service will adopt measures to avoid damages arising from the nature or condition of the merchandise in question, on behalf of and under the responsibility of the appropriate party.
✅New Regulations
ARTICLE 283In all cases, the customs service may order that the merchandise subject to the clearance procedures provided for in this chapter enter, in whole or in part, into a storage location for the sole purpose of carrying out an exhaustive verification. (As provided by article 130 of the DNU).
⛔Before the DNU
ARTICLE 283: In all cases, the customs service may order that the merchandise subject to the clearance procedure provided for in this chapter enter, in whole or in part, into a storage location for the sole purpose of carrying out an exhaustive verification.
✅New Regulations
ARTICLE 284: The advance declaration procedure is authorized for all types of customs import destinations. (As established by article 131 of the DNU).
⛔Before the DNU
ARTICLE 284: The customs service may authorize the direct clearance procedure to the market for easily verified merchandise, the list of which will be established by the National Customs Administration with general scope.
Export destinations
✅New Regulations
ARTICLE 323: 1An advance ruling is an administrative act issued by the customs service at the request of the applicant, prior to the export of the merchandise, which establishes the customs treatment that will be granted to the merchandise at the time of export, in relation to the subject matter of the consultation, in the manner indicated in the following sections of this article. 2. If, before requesting an export destination, the exporter has doubts regarding the criteria that the customs service may adopt with respect to the tariff classification, origin or valuation of the merchandise, or regarding the elements that are necessary for the correct application of the tax regime, incentives, or prohibitions or restrictions, referring to the export merchandise, he may request the customs service to issue an advance resolution, duly justified, which establishes the criteria applicable to the case. In his request, the exporter must provide the information and documentation that is necessary, in addition to his technical and legal opinion on the matter consulted. 3It will be valid and binding for the customs service as long as there is no modification of the law, or there are different facts or circumstances that do not admit its assimilation to those on which the resolution was based. 4. The regulations will determine the formal requirements and the information that the exporter must present, the procedure for the advance resolution and the period within which it must be issued, which may not exceed THIRTY (30) days. 5. If the customs service does not issue the advance ruling within the period established for this purpose, the exporter may choose to request the export destination, under the terms provided for when requesting the decision, by application of article 332, sections 3 and 4 of this Code, for which the regulations must provide the necessary means. Where appropriate, the constitution of a guarantee may be required, under the terms provided for by the guarantee regime in Section V, Title III. 6. The challenge provided for in article 1053 of this Code shall proceed against the early resolution." (Thus established by article 132 of the DNU).
⛔Before the DNU
ARTICLE 323: If there is a dispute in progress at the customs office, whether summary or non-summary, arising from the declaration of the elements necessary for tariff classification, valuation or application of taxes, prohibitions and incentives for exportation in relation to export merchandise, which are identical to those to be declared, the interested party may compromise the latter in a manner subject to the antecedent declaration. The final pronouncement made by the customs office shall be extended to the declaration subject to the declaration, without prejudice to any appeals that may be filed individually against the decision.
✅New Regulations
ARTICLE 324: 1. If a dispute, whether summary or non-summary, is being processed at the customs office arising from the declaration of the elements necessary for tariff classification, valuation or application of taxes, prohibitions and incentives for export, relating to export merchandise, which are identical to those to be declared, the interested party may compromise the latter subject to the declaration of the antecedent. The final ruling issued by the administrative office shall be extended to the declaration subject to the declaration, without prejudice to the possible interposition of the appeals that may be individually applicable against the decision. 2. In the event provided for in section 1, the customs service shall verify that there is an identity of the cause of the dispute, for which purpose, if the dispute requires it for its decision, representative samples of the merchandise in question shall be taken, with prior notice to the interested party.. (As provided for by article 133 of the DNU).
⛔Before the DNU
ARTICLE 324: In the event provided for in article 323, the customs service will reliably verify that there is an identity of the cause of the dispute, for which purpose, if the controversy requires it for its decision, representative samples of the merchandise in question will be taken, with prior summons to the interested party.
✅New Regulations
ARTICLE 325: If the interested party declares merchandise in accordance with the form provided for in article 324 with the customs service verification contemplated in its section 2, he will not incur in a customs infringement for any inaccurate declaration made in the subordinate declaration. (As provided by article 134 of the DNU).
⛔Before the DNU
ARTICLE 325: If the interested party declares merchandise in accordance with the form provided for in article 323, with the verification of the customs service contemplated in article 324, he will not incur in a customs infringement for any inaccurate declaration made in the subordinate declaration.
✅New Regulations
ARTICLE 326: In the event provided for in article 324, the course of the prescription of the actions that may correspond to the treasury in relation to the subordinate declaration is suspended from the date on which it is committed until the decision mentioned there is made. (As provided by article 135 of the DNU).
⛔Before the DNU
ARTICLE 326: In the event provided for in article 323, the course of the prescription of the actions that may correspond to the Treasury in relation to the subordinate declaration is suspended from the date on which it is committed until the decision mentioned there is made.
✅New Regulations
ARTICLE 343: 1. Any customs agent who, during clearance, determines prima facie that a customs offence has been committed shall file a complaint with the customs administrator or whoever is exercising his functions and, where appropriate, take representative samples necessary to assess the seriousness or plausibility of the offence. 2. Once this has been done, the merchandise shall be released and the proceedings shall be forwarded to the administrator of the Customs Office in whose jurisdiction the events occurred, who may require the provision of a guarantee in accordance with the terms of article 453, paragraphs a) and h). Failure to provide a guarantee shall result in the immediate suspension of the exporter, in accordance with the regulations issued. 3. The release shall not proceed when any of the following situations occur: a) the merchandise is necessary for the customs decision or the consideration of an appeal filed against it, because the taking of samples, photographs, diagrams, sketches, analysis or other equally suitable evidence, as the case may be, is insufficient for these purposes; b) the merchandise is affected by a summary or process instructed for the alleged commission of an illicit act punishable by confiscation; c) an attempt is being made to determine the application of a prohibition to the export destination in question, of the merchandise whose release is sought or an appeal is being processed against a decision that had determined the application of said prohibition. (As provided by article 136 of the DNU).
⛔Before the DNU
ARTICLE 343: 1. Any customs agent who, during clearance, discovers prima facie evidence of the commission of a customs offence shall file a complaint with the customs administrator or whoever performs his functions, taking, where appropriate, the representative samples necessary to assess the seriousness or plausibility of the offence. 2. The customs service may suspend clearance when justified by the seriousness of the case and the magnitude of the concurrent fiscal interests.
✅New Regulations
ARTICLE 357: When the merchandise has been subject to transformation, processing, combination, mixture, repair or any other improvement or benefit, its return is subject to the payment of taxes levied on importation for consumption, which will be applied to the higher value of the merchandise at the time of its re-importation. (As provided by article 137 of the DNU).
⛔Before the DNU
ARTICLE 357: When the merchandise has been subject to transformation, processing, combination, mixture, repair or any other improvement or benefit, its return is subject to the payment of taxes levied on importation for consumption, which will be applied to the higher value of the merchandise at the time of its reimportation. The Executive Branch may exempt the payment of said taxes in whole or in part.
✅New Regulations
ARTICLE 453. SECTIONS a) and h): a) the guarantee for any possible tax differences that the customs service may notice regarding the liquidation contained in an import or export destination. In this case, the guarantee must cover the difference between this amount and the maximum that the customs service reasonably considers could be owed for such concept; h) the guarantee for the collection of any possible fine that may correspond to the alleged commission of a customs offence. In the case of import, the guarantee must cover the amount equivalent to the customs value of the merchandise that was the object of the alleged infringement, unless the maximum of the fine that may be applicable is lower, in which case it will be sufficient to guarantee this last amount. If the requested destination is subject to any tax, the amount provided for in subsection a) must also be guaranteed. In the case of export, the guarantee must cover an amount equivalent to the market value of the goods that were the subject of the alleged infringement, after deduction of any taxes that should be paid. When the maximum of the applicable fine added to the difference in taxes that may be payable is a lower amount, it will be sufficient to guarantee the amount of the fine and also guarantee the amount provided for in paragraph a). (As provided by article 138 of the DNU).
⛔Before the DNU
ARTICLE 453: a) the release of merchandise whose import or export is subject to the eventual demand for differences in taxes. In this case, the amount resulting from the estimated liquidation of taxes made in the declaration must be paid and the difference between this amount and the maximum that the customs service reasonably considers could be owed in this concept must be guaranteed; h) the release of merchandise whose clearance is detained as a result of the instruction of a summary for the alleged commission of a customs offence that could give rise to the application of a fine. The guarantee, in the case of import, must cover the amount equivalent to the customs value of the merchandise in question, unless the maximum of the fine eventually applicable is lower, in which case it will be sufficient to guarantee this last amount. If the requested destination is subject to any tax, the amounts provided for in subsection a) must also be paid and guaranteed. In the case of export, the guarantee must cover an amount equivalent to the market value of the goods in question, with the deduction of taxes that must be paid in cash. When the maximum of the applicable fine added to the difference in taxes that may be payable is a lower amount, it will be sufficient to guarantee the amount of the fine and also pay and guarantee the amounts provided for in section a).
Incorporations
✅New Regulations
ARTICLE 453: Is incorporated numeral 1. to the first paragraph of article 453 and as section 2. of the aforementioned article 453 to Law No. 22.415 (Customs Code) and its amendments, the following: “2. The regulations may determine other cases of use of the regime under the requirements and conditions established therein. (As provided by article 139 of the DNU).
ARTICLE 459: The resolution authorizing or denying the use of the guarantee regime must be issued within a period that may not exceed five days from the date of submission provided for in article 454. If such use is granted, the act will not imply prejudgment with respect to the final decision or any waiver of the disputed rights. (As provided by article 140 of the DNU).
⛔Before the DNU
ARTICLE 459: The decision that gives rise to the use of the guarantee regime and that determines the amount to be insured in each case will not imply prejudgment with respect to the final decision, nor any waiver of the disputed rights.
✅New Regulations
ARTICLE 463: 1. A claim may be filed before the courts or an appeal may be lodged before the Tax Court against a decision refusing to grant a guarantee or against a decision requiring its establishment, or fixing its amount or determining its form, in accordance with the procedure provided for in Section XIV, Title III. The establishment of the guarantee required by the customs service shall not prevent the filing of the claim or the appeal provided for and, where applicable, shall not mean the withdrawal of those that have been filed. 2. A claim may also be filed before the courts or an appeal may be lodged before the Tax Court when the customs service does not issue a decision within the period provided for in article 459 with respect to the request for the granting of a guarantee regime submitted by the interested party. (As provided by article 141 of the DNU).
⛔Before the DNU
ARTICLE 463: The resolution that denies the granting of the guarantee regime, sets the amount of the guarantee or determines its form, may be challenged in accordance with the procedure provided for in Section XIV, Title II, Chapter One.
Prohibitions and powers of the PEN
✅New Regulations
ARTICLE 609: The National Executive Branch may not establish prohibitions or restrictions on exports or imports for economic reasons. They may only be carried out by law. Economic prohibitions are those established for any of the following purposes: a) to ensure an adequate income for national labor or to combat unemployment; b) to execute monetary, exchange or foreign trade policy; c) to promote, protect or conserve national productive activities of goods or services, as well as said goods and services, natural or plant resources; d) to stabilize internal prices at convenient levels or maintain a volume of supply adequate to the supply needs of the internal market; e) to meet the needs of public finances; f) to protect intellectual, industrial or commercial property rights; g) to safeguard good faith in business, in order to prevent practices that could mislead consumers..(As provided by article 142 of the DNU).
⛔Before the DNU
ARTICLE 609: Economic prohibitions are those established for any of the following purposes: a) to ensure an adequate income for national labor or to combat unemployment; b) to execute monetary, exchange or foreign trade policy; c) to promote, protect or conserve national productive activities of goods or services, as well as said goods and services, natural or plant resources; d) to stabilize internal prices at convenient levels or to maintain a volume of supply adequate to the supply needs of the internal market; e) to meet the needs of public finances; f) to protect intellectual, industrial or commercial property rights; g) to safeguard good faith in business, in order to prevent practices that could mislead consumers.
✅New Regulations
ARTICLE 613: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 613. – Prohibitions of an economic nature only apply to imports and exports for consumption, unless there is a special provision that determines that they will apply, in addition to or instead of these, to other customs destinations.
✅New Regulations
ARTICLE 614: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 614. – Unless otherwise specifically provided, prohibitions on importation for consumption do not affect the importation of merchandise that, having been previously exported, was not for consumption.
✅New Regulations
ARTICLE 615: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 615. – Unless otherwise specifically provided, prohibitions on export for consumption do not affect the export of merchandise that, having been previously imported, was not for consumption.
✅New Regulations
ARTICLE 616: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 616: Import and export prohibitions shall enter into force on the day following the official publication of the respective regulation, except when: a) the regulation establishing it determines a later date; b) the regulation establishing a non-economic prohibition expressly provides that the moment of its entry into force is the date of its issuance.
✅New Regulations
ARTICLE 617: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 617: A For the purposes set forth in Article 616, publication in the Bulletin of the National Customs Administration is considered sufficient.
✅New Regulations
ARTICLE 618: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 618: In the case of imports, economic prohibitions do not apply to merchandise that is, on the date the measure comes into force, in any of the following situations: a) shipped to the customs territory by land, water or air and loaded onto the respective means of transport; b) in a primary customs zone, having arrived in the customs territory previously.
✅New Regulations
ARTICLE 619: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 619: In the cases of article 618, the benefit will expire if the application for importation for consumption is not registered within the period established by the regulations, which may not exceed NINETY (90) days from the entry into force of the measure.
✅New Regulations
ARTICLE 620: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 620: Lor the provisions of article 618 do not prevent the Executive Branch from ordering that import prohibitions also not extend to merchandise that is in other circumstances, such as that covered by an irrevocable letter of credit or paid in whole or in part, under the conditions and with the limitations established in such cases.
✅New Regulations
ARTICLE 622: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 622: CWhen it comes to export, economic prohibitions do not extend, unless otherwise provided, to merchandise for which the corresponding request for export destination for consumption has been registered prior to the date of entry into force of the measure..
✅New Regulations
ARTICLE 623: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 623: Lor the provisions of article 622 do not prevent the Executive Branch from ordering that the export prohibitions also not extend to merchandise that is in other circumstances, such as that covered by an irrevocable letter of credit or paid in whole or in part, under the conditions and with the limitations established in such cases.
✅New Regulations
ARTICLE 632: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 632: The The Executive Branch may establish economic prohibitions on the import or export of certain merchandise, on a temporary basis, in order to fulfill any of the purposes provided for in Article 609, when such purposes cannot be adequately fulfilled through the exercise of the powers granted to establish or increase the taxes that tax the respective destinations.
✅New Regulations
ARTICLE 633: Repealed (As provided by article 143 of the DNU).
⛔Before the DNU
ARTICLE 633: NNotwithstanding the provisions of Article 632, when it concerns relative prohibitions of an economic nature, the exceptions granted in favor of a specific person must be established by law.
ARTICLE 610: Prohibitions may be established for any of the following reasons: a) affirmation of national sovereignty or defense of the political institutions of the State; b) international policy; c) public security or national defense; d) public health or animal or plant health; e) protection of artistic, historical, archaeological or scientific heritage; f) conservation of animal or plant species; g) Preservation of the environment, conservation of natural resources and prevention of pollution. The National Executive Branch may not establish prohibitions or quotas on exports or imports for economic reasons or foundations.(As provided by article 144 of the DNU).
Tributes and powers of the PEN
✅New Regulations
ARTICLE 663: Repealed (As provided by article 145 of the DNU).
⛔Before the DNU
ARTICLE 663. – The specific import duty must be established by law. However, the Executive Branch is empowered to establish specific import duties when the following situations occur: a) the importation for consumption of merchandise subject to an ad valorem import duty causes or may cause harm to a productive activity that is being or will be developed in the near future within the customs territory; b) that said harm cannot be avoided by modifying the percentage of the corresponding ad valorem import duty, either directly or through an opening in the corresponding tariff nomenclature to establish a differential ad valorem import duty; and c) that, with respect to the merchandise in question, any of the following situations occur: 1°) that there is a significant difference between the customs values of identical or similar merchandise, due to variations in the costs of the production factors; 2°) that the price paid or payable for said merchandise is admissible as a valuation basis under the provisions of article 653, but that the resulting customs value is substantially lower than the price quoted for identical or similar merchandise in the domestic markets of the main exporting countries to the customs territory, under comparable commercial conditions; 3°) that the price paid or payable for said merchandise is admissible as a valuation basis, but that the corresponding customs value is the result of an export price calculated in such a way that, for importers, the cost of the merchandise, once released for consumption by customs, is equal to that of identical or similar merchandise produced in the customs territory; 4°) that, because it constitutes an end-of-series product, said merchandise is benefited with a price reduction that is admissible for determining its customs value; or 5°) that, because it is used, reconditioned or not, said merchandise benefits from a price reduction that is admissible for determining its customs value.
✅New Regulations
ARTICLE 665: Repealed (As provided by article 145 of the DNU).
⛔Before the DNU
ARTICLE 665: TheThe powers granted in section 1 of article 664 must be exercised in compliance with current international agreements.
✅New Regulations
ARTICLE 666: Repealed (As provided by article 145 of the DNU).
⛔Before the DNU
ARTICLE 666: The Executive Branch, in exercising the powers conferred in section 1 of article 664, may not establish import duties that exceed the equivalent of six hundred percent of the customs value of the merchandise, regardless of the form of taxation.
Price equalization tax (the chapter referring to this tax has been repealed)
✅New Regulations
ARTICLE 673: Repealed (As provided by article 146 of the DNU).
ARTICLE 674: Repealed (As provided by article 146 of the DNU).
ARTICLE 675: Repealed (As provided by article 146 of the DNU).
ARTICLE 676: Repealed (As provided by article 146 of the DNU).
ARTICLE 677: Repealed (As provided by article 146 of the DNU).
ARTICLE 678: Repealed (As provided by article 146 of the DNU).
ARTICLE 679: Repealed (As provided by article 146 of the DNU).
ARTICLE 680: Repealed (As provided by article 146 of the DNU).
ARTICLE 681: Repealed (As provided by article 146 of the DNU).
ARTICLE 682: Repealed (As provided by article 146 of the DNU).
ARTICLE 683: Repealed (As provided by article 146 of the DNU).
ARTICLE 684: Repealed (As provided by article 146 of the DNU).
ARTICLE 685: Repealed (As provided by article 146 of the DNU).
ARTICLE 686: Repealed (As provided by article 146 of the DNU).
Export Duties
✅New Regulations
ARTICLE 756: Repealed (Thus provided by article 147 of the DNU).
⛔Before the DNU
ARTICLE 756: The powers granted in Article 755, paragraph 1, must be exercised in compliance with current international agreements.
✅New Regulations
ARTICLE 757: Repealed (Thus provided by article 147 of the DNU).
⛔Before the DNU
ARTICLE 757: 1. The Executive Branch may grant total or partial exemptions from the payment of export duties, whether sectoral or individual. 2. Except as provided by special laws, the powers granted in section 1 of this article may only be exercised for the purpose of fulfilling any of the following purposes: a) to meet the needs of public health, animal or plant health, or to implement food policy; b) to promote education, culture, science, technology and sports activities; c) to facilitate the action of religious institutions and other non-profit public welfare entities as well as to satisfy demands of human solidarity; d) international courtesy; e) to facilitate the holding of exhibitions, fairs, congresses or other similar events; f) to provide solutions to problems that may arise on the occasion of non-commercial exports.
✅New Regulations
ARTICLE 758: Repealed (Thus provided by article 147 of the DNU).
⛔Before the DNU
ARTICLE 758: EIn cases where exemptions are agreed upon, the Executive Branch may establish them under the condition of compliance with certain obligations.
✅New Regulations
ARTICLE 789: Payment of the customs tax obligation must be made before the release of the merchandise, except in cases where the release is authorized under the guarantee regime or those special regimes for which the Federal Public Revenue Administration determines otherwise. In the cases provided for in articles 245 and 343, payment or guarantee of tax differences or fines will not be a necessary requirement for the release of the merchandise. (As established by article 148 of the DNU).
⛔Before the DNU
ARTICLE 789. – Payment of the customs tax obligation must be made in cash and before the release of the merchandise, except in cases where the release is authorized under the guarantee regime.
Subordination and violations
✅New Regulations
ARTICLE 960: When merchandise is declared as subject to any import or export destination, in accordance with the terms set forth in articles 227 and 324, respectively, any inaccurate declaration made in the subject declaration shall not be punishable. (As established by article 149 of the DNU).
⛔Before the DNU
ARTICLE 960. – When merchandise is declared as subordinate for any import or export destination, in accordance with the terms provided in articles 226 and 323, respectively, any inaccurate declaration made in the subordinate declaration shall not be punishable.
Jurisdiction and procedures
✅New Regulations
ARTICLE 1024: The jurisdiction to hear and decide in an original manner in the enforcement procedure in court and in the contentious claims filed against the final resolutions issued by the administrator in the repetition procedures and for infractions, as well as in the event of delay due to failure to issue a resolution in these last two procedures within the time periods indicated for this purpose in this Code, and in those provided for in article 463, shall be assigned in the Federal Capital to the national judges in federal administrative litigation and in the interior of the country to the federal judges, within their respective territorial jurisdictions, whenever a sum greater than 1.000 UVA is in question. (As provided by article 150 of the DNU).
⛔Before the DNU
ARTICLE 1024. – The jurisdiction to hear and decide in an original manner in the enforcement procedure in a judicial seat and in the contentious claims filed against the final resolutions issued by the administrator in the repetition procedures and for infractions, as well as in the event of delay due to failure to issue a resolution in these last TWO (2) procedures within the time periods indicated for this purpose in this Code, shall be incumbent on the national judges in federal administrative litigation in the Federal Capital and in the interior of the country on the federal judges, within their respective territorial jurisdictions, whenever a sum greater than TWO THOUSAND PESOS ($2.000) is in question. (Article replaced by art. 39 of Law No. 25.986 BO 5/1/2005.)
Incorporations
✅New Regulations
ARTICLE 1025: The following is incorporated as subsection f) of section 1: f) of the appeals provided for in article 463. (As provided by article 151 of the DNU).
ARTICLE 1037: The following are incorporated as paragraphs m) and n) the following: m) the issuance of the order by which the opening of the summary is ordered; n) the issuance of the condemnatory resolution at customs headquarters.(As provided by article 151 of the DNU).
Likewise, Article 153 of the DNU, determines that: The National Executive Branch must seek to adhere to existing international agreements that mean innovation and de-bureaucratization of administrative and control procedures for the customs sector, with the aim of reducing costs and promoting Argentina's inclusion in the international market.
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