The General Administration of Public Revenues has relaxed the rules for importing cigarettes, through General Resolution 4715/2020, published this Wednesday (13.05.2020/XNUMX/XNUMX) in the Official Gazette.
The decision, announced this Wednesday (15.05.2020) in the Official Gazette, provides "As an exception, until September 30, 2020 inclusive, blue fiscal control instruments may be used for the sale of imported cigarettes" Y "must contain the legend “IMPORTED” superimposed on it, along with the mandatory data indicated.
The rule recalls in the recital that article 7 of General Resolution 2445 and its complementary modifications "established the procedures for the determination and entry of internal taxes -cigarettes- and the additional emergency tax on cigarettes" and that in turn determined "the characteristics that the fiscal control instruments used for the sale of cigarettes must meet, for the purposes of their inspection and control, discriminating between national and imported products."
In this regard, the AFIP admits that "as an alternative to avoid a shortage in the local market, the aforementioned companies are resorting to importing cigarettes, which is why they require unusual amounts of red control fiscal instruments."
The provisions of the new resolution, signed by the head of AFIP, Mercedes Marcó del Pont, come into effect immediately.
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