The Central Bank of the Argentine Republic (BCRA) has made changes to the exchange market for payment of imports of goods according to SIMI categories, in relation to inputs incorporated in exports under the factory customs regime (RAF).
This is established by the Communication 7542/2022 , published this Monday (11.07.2022), whose points are detailed below:
Norm Points
- Incorporates as point 10.14.2.16. of the Exterior and Changes regulations: The import has a valid SIMI category B or C declaration associated with it and the client has a “Certification of export of temporary inputs under the factory customs regime (RAF), under the terms set out in point 10.14.7.
- Incorporate as point 10.14.7. of the Exterior and Changes regulations: Export certifications for temporary inputs under the factory customs regime (RAF).
- Certification request: Importers who have exported goods under the customs regime at the factory may request the BCRA to issue them "Certifications of export of temporary inputs under the customs regime at the factory (RAF)."
- Maximum amount: The maximum amount of the certifications in the name of the importer will be determined by the equivalent of the value of the temporary inputs that, as reported by the AFIP to the BCRA, have been incorporated into the exports of the sub-regime "ECR1 - Export for consumption of transformed goods RAF" made official as of 1.1.22 that have completed customs clearance.
- Application form: The request for the aforementioned certifications must be carried out through the service that the BCRA will implement for this purpose on the AFIP website (www.afip.gob.ar).
- Calculation guideline: For the purposes of calculating the computable FOB value of imports for the years 2020 and 2021, which are taken into account in point 10.14.1. to determine the amounts assigned to categories A and C of the SIMI declarations, for operations carried out within the framework of the factory customs regime, only destinations corresponding to imports for consumption will be computed (subregimes ICR1, ICR2, ICR3, ICR4 and ICR5).
- Replace the second paragraph of point 10.14.2.5. of the Exterior and Changes regulations with the following: This period is reduced to 60 (sixty) calendar days in the case that the goods paid for correspond to fertilizers and/or phytosanitary products and/or inputs to the extent that they are used for their local production, whose tariff items according to the Common Nomenclature of MERCOSUR (NCM) are identified in point 10.14.4.
- Incorporate in point 10.14.2.14 of the Exterior and Changes regulations: In the event that the goods paid for correspond to fertilizers and/or phytosanitary products and/or inputs to the extent that they are used for their local production, whose tariff items according to the Common Nomenclature of MERCOSUR (NCM) are identified in point 10.14.4., it will be required that the due date of the financing granted be equal to or later than the date of the customs entry registration of the goods plus 60 (sixty) calendar days. If the payment is made prior to the arrival of the goods in the country, the due date must be equal to or later than the estimated date for arrival plus 60 (sixty) calendar days.
- To establish in addition to the provisions of point 1.5 of Communication A 7532: For those importers with a computable FOB value of imports of goods for the year 2021 greater than USD 1.000.000 (one million US dollars) and less than or equal to USD 1.150.000 (one million one hundred and fifty thousand US dollars), the annual limit for SIMI category A will be given by the amount that is greater between USD 1.150.000 (one million one hundred and fifty thousand US dollars) and the value that arises from applying the general calculation provided for in point 10.14.1.
- Establish that the following will be included among the operations contemplated in point 2.2. of Communication A 7532: 5.1. payments made using the mechanism provided for in point 10.14.2.16. which is incorporated by point 1.1. of this document. 5.2. payments made with a SIMI category C within the framework of the provisions of point 10.14.2.3. up to the equivalent of the proportional part of the annual limit for this category, which has accrued up to the current month inclusive.
- Compliance with conditions: If the client meets the conditions to process import payments with a SIMI category C within the framework of the provisions of point 10.14.2.3., the entity may also consider the provisions of point 2.1. of Communication “A” 7532 to be fulfilled to the extent that it has a sworn statement from the client stating that if the payment whose process is being requested and the total amount of the payments previously processed within the framework of point 10.14.2.3. are added to the amount of payments processed from 1.1.22 that are computable in the aforementioned point 2.1., the proportional part of the sum of the annual limits of SIMI categories A and C, which has accrued up to the current month inclusive, is not exceeded.
- Obligation of the entity: The entity must request the client's sworn statement and verify that such statement is compatible with the data existing in the BCRA based on the online system implemented for this purpose.
- Incorporate as points g) and h) of point 3.1. of Communication A 7532: g) Payments correspond to services contracted to non-residents by the entities to meet their operational needs. h) Payments are made by local agents that collect in the country the funds paid by residents to non-resident providers of digital services detailed in Section A and/or Section B of Annex II of AFIP General Resolution No. 4240.
On the customs factory regime
The customs factory regime allows certain goods to be imported and then incorporated into products intended for export, goods to be re-exported without transformation or goods to be imported for consumption, without paying taxes until the operations are actually carried out.
The goods achieved They are raw materials, parts, components, auxiliary materials, containers, packaging and protection material that are used directly in the production and/or transformation process of goods for their subsequent export or import for consumption.
The regime is part of the regulations, namely: Decree 688/2002, Resolution 2338/2007, Resolution 58/2009, Decree 2722/2002, Joint Resolution 30/2010 and Joint Resolution 2771/2010, Resolution 36/2012.
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