The National Executive Branch today (November 27, 2025), through Decree 838/2025, formalized a key modification to the customs guarantee regime provided for in Decree 1001/82 (Regulations of the Customs Code) with the objective of simplify procedures, reduce operating costs and modernize foreign trade operations.
The rule stipulates that, for the import or export destinations, both definitive and suspensive, may be considered as sufficient guarantee the presentation of a document signed by the interested parties, in the manner and conditions established by the Customs Collection and Control Agency (ARCA).
Tailor-made exceptions
The new criterion does not apply in the following cases, which maintain the current treatment provided for in Decree 1001/82:
1.- Temporary import status of private vessels or aircraft For vessels arriving under their own power, the guarantee may be constituted by means of a surety bond, provided that upon docking or landing they do so in a primary customs zone or, where applicable, remain therein. This is in accordance with subsection d) of section 5 of article 56 of Decree 1001/82.
2.- Temporary import or temporary export of livestock by herding The presentation of a document signed by the interested parties or by third parties may be considered as sufficient guarantee, provided that: 1) the livestock to be removed is exclusively from the border zone; 2) the owners of the livestock are residents of the border zone or have their livestock operation in the zone; 3) the livestock is to be removed for a period of up to NINETY (90) days; 4) the other conditions established by the National Customs Administration are met. As indicated in subsection f) of section 5 of article 56 of Decree 1001/82.-
3.- Temporary import destinations for goods belonging to persons residing abroad.For items intended to be presented or used in an exhibition, fair, congress, sporting competition or similar event, carried out or sponsored by a foreign diplomatic representation accredited to the National Government or an international organization of which the Nation is a part, the presentation of a document signed by the head of the diplomatic representation or the representative of the international organization, in accordance with the provisions of subsection j) of section 5 of article 56 of Decree 1001/82, may be considered as sufficient guarantee for the Customs Service.
As indicated, the measure aims to simplify and reduce the cost of foreign trade procedures, allowing the signed document to be used as a guarantee in all customs procedures. This It unifies the system, reduces costs, and streamlines operations.without affecting the control or protection of the fiscal interest.
Amendment to Decree 1001/82
To expand this form of guarantee, Decree 838/25 modifies Decree 1001/82, which regulates the Customs Code. In this case, replaces subsection i) of section 5) of article 56 of Decree 1001/82 and repeals subsection e) from the same sectionunifying and modernizing the existing scheme.
The modifications come into effect effective immediately.
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