The National Government has arranged a series of modifications with respect to the percentages applied in the pre-financing and post-financing of products authorized for export by merchants, through the Decree 28 / 2023.
The rule, published this Wednesday (13.12.2023) in the Official Gazette, establishes the counter value from the export of the provision of services carried out in the country, whose effective use or exploitation is carried out abroad (paragraph c, section 2 of article 10 of law 22.415) and the export of goods included in the Common Nomenclature of Mercosur (NCM), including the assumptions of pre-financing and post-financing of exports from abroad or an advance settlement, must be entered into the country in foreign currency and/or a 80 % through the Free Exchange Market (MLC).
As to 20 % remaining, the exporter must carry out purchase and sale operations with negotiable securities acquired with settlement in foreign currency, and sold with settlement in local currency.
Likewise, this Decree provides that exporters of goods included in the NCM carry out the paid of the rights, taxes and other concepts in the terms, periods and conditions established by current regulations, corresponding to a share of the respective export duty, considering the exceptional compensation mentioned in the previous paragraphs.
The National State established the policy of Exporter Increase Program (PIE) in September 2022, a measure aimed at promoting exports of goods with low impact on national supply value chains and the generation of genuine income.
changes established at the PIE come into force as of December 13, 2023.
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