Through the Decree 384 / 24 , the National Executive Branch (PEN) introduced the changes approved at the regional level of MERCOSUR through the Common Market Group Resolutions Nos. 1/22, 9/22, 18/22, 19/22, 23/22 and 5/23; all of them are related to certain modifications to the Common Nomenclature of MERCOSUR (NCM) and/or the Common External Tariff (AEC)
The measure, published on Monday (06.05.2024/XNUMX/XNUMX) in the Official Gazette, proceeded to modify the Decree 557 / 23 -regulations that approve the Common Nomenclature of MERCOSUR- updating its scope in tax matters (Extra-zone Import Duty and Common External Tariff); also the Resolution 904 / 94, referring to the Importation of used goods (Common Nomenclature of MERCOSUR).
Following these changes in the Common Market Group, the PEN consolidated the new decisions of MERCOSUR into a single framework.
Amendments to Decree 557/23
- ANNEX I: It is modified, according to the details recorded in the form that, as ANNEX II (IF-2024-41241210-APN-SSCE#MEC), forms an integral part of this decree.
- ANNEX II: Replaced by ANNEX III (IF-2024-41241536-APN-SSCE#MEC), which forms an integral part of this measure.
- ANNEX III: Replaced by ANNEX IV (IF-2024-41241910-APN-SSCE#MEC), which forms an integral part of this decree.
- ANNEX V: Replaced by ANNEX V (IF-2024-41242302-APN-SSCE#MEC), which forms an integral part of this measure.
- ANNEX XI: Replaced by ANNEX VI (IF-2024-41242689-APN-SSCE#MEC), which forms an integral part of this decree.
Amendment to Resolution 909/94
- ANNEX II: Replaced by ANNEX VII (IF-2024-41243057-APN-SSCE#MEC), which forms an integral part of this measure.
Validity
The changes mentioned are effective as of 7 May 2024.
Exceptions
In those cases where, as a result of these modifications, the goods have been excluded from tariff treatments with the reduction of rates in the concept of Extra-Zone Importation Rights, it has been resolved maintain such treatments provided that, on the date of entry into force of this decree, they are in any of the following situations:
- a) They have been issued with final destination to the customs territory by land, water or air and loaded onto the respective means of transport, or
- b) are in the primary customs zone having previously arrived in the customs territory.
For the purposes of the provisions of this article, the import application must be registered with the Customs Service within sixty calendar days from the date of entry into force of this decree.
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