Coming into force on December 29, 2023, the Decree of Necessity and Urgency (DNU) 70/2023, dictated by President Javier Milei, the General Directorate of Customs had to proceed in line with the new legal framework, which provided for substantial modifications regarding the following:
- customs broker,
- importer and exporter,
- disciplinary measures,
- early release procedure for an infringement,
- treatment of advance consultations, among others.
To this end, a series of public interest devices have been published. In order to promote their knowledge, they are described below:
Year 2023
?AFIP General Resolution 5472/2023
The creation of the “Importer/Exporter Profile” and the “Customs Broker/Declarant Profile” was arranged. (Here)
?AFIP General Resolution 5473/2023
A procedure is established for the processing of advance resolution on Tariff Classification of merchandise. (Here)
?AFIP General Resolution 5474/2023
The procedure for direct dispatch of goods to the market, direct dispatch to the market and advance declaration is established. (Here)
?AFIP General Resolution 5477/2023
A procedure is established for the advance resolution of customs valuation criteria. (Here)
?DGA General Instruction 22/202
Procedures apply for early release in the event of an infraction (arts. 245,343,453,453 and 789 Law 22.415) (Here)
?DGA Provision 34/2023
The Inter-Area Commission – General Directorate of Customs – is being created within the framework of DNU 70/2023. The inter-area commission will be made up of expert representatives in customs matters, appointed by the General Sub-Directorates of Customs Operations of the Interior, Metropolitan, Customs Legal Technician and Customs Control, as well as by the Directorates of Customs Process Reengineering and the Directorate of Customs Operational Coordination and Evaluation.Here)
Year 2024
?AFIP General Resolution 5484/2024
Procedure is established for advance resolution on customs technical criteria.Here)
?DGA General Instruction 1/2024
Procedural guidelines are established to evaluate the impact of the new operating scheme, in relation to the collection of taxes, fines and the efficiency of the control functions of the customs service with respect to the modifications introduced by articles 123, 136, 138, 139, 141, 148 and 151 of DNU 70/2023. (Here)
?DGA General Instruction 2/2024
The scope of Instruction 1/2024 is defined, regarding the applicable procedure for the evaluation of the new operating scheme and in order to avoid contrary interpretations.Here)
?DGA General Instruction 3/2024
Procedural guidelines are established for the management of guarantees constituted within the scope of the General Directorate of Customs. (Here)
?DGA General Instruction 4/2024.
Procedural guidelines are established for the release of goods subject to complaint and voluntary payment. General Instruction 22/2023 DGA. Its complementary. (Here)
Finally, it is hereby notified that all regulations relating to foreign trade operations must be published in an official and electronic medium, in accordance with Article 113 of Decree 70/23, which incorporates Article 120 ter into the Customs Code.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
