The National Executive Branch introduced key modifications to Law No. 24.633/1996, which regulates the circulation of cultural goods, through the Decree 1037 / 2024These reforms seek to facilitate access for Argentine artists to the international market and eliminate bureaucratic barriers.
The measure, published in the Official Gazette today (25.11.2024), covers the import and export of various artistic expressions, both by Argentine and foreign artists, provided that they are handmade, with or without the use of tools or instruments for production or application, including airbrushes. The measure covers the following categories:
- Collage, assemblage and material paintings.
- Sculptures in materials such as stone, wood or metal.
- Original non-mechanical engravings and lithographs.
- Handmade ceramics, unique or in artisanal series.
- Textile art made manually, without industrial processes.
- Paintings made on different supports and techniques.
Are excluded mechanical reproductions and crafts.
This initiative is part of the faculties of delegation established in section a) of the Article 2 of Law No. 27.742, which promotes transparent, agile, efficient and quality public management aimed at the common good. In addition, it responds to the spirit of protection of cultural heritage established by Law No. 25.197, which created the National Registry of Cultural Assets and declared these assets as inalienable, unseizable and imprescriptible, in accordance with article 237 of the Civil and Commercial Code.
Amongst the Main changes introduced are highlighted:
1. Free transfer of works of art: Transport is permitted without any limit on quantity or restrictions on the means of transport, under the terms agreed with the carrier. In addition, exporters and importers must declare the value of the works to the General Directorate of Customs of the Agency for Customs Regulation and Control (ARCA) through a sworn declaration, subject to subsequent inspection.
2.Extension of deadlines for temporary imports and exports: the maximum term is extended to five years, with the possibility of a single extension for the same period, subject to prior authorization from the Implementing Authority.
3.Simplification of tax procedures:In order to access the reduction of the rate provided for in article 1, buyers or importers must submit the "Affidavit of Application of Franchise - Decree No. 279/97" to the ARCA. This declaration will include the details of the buyer or importer, the identification of the works involved and the value of the operation.
4.Elimination of the Export License for works by artists who died more than 50 years ago: The requirement that granted the National State or Argentine residents preference in the purchase of these works is eliminated.
Finally, Decree 1037/2024 also repeals Decree No. 217/2018 y adapts operational aspects of Decree No. 279/97 to reduce bureaucracy, providing a more agile regulatory framework for art market players.
The measure is immediate application.
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