With the aim of limiting the impact on exports of companies affected by the war in Europe and the logistical problems associated with the COVID-19 pandemic, the General Directorate of Customs (DGA) extended until the September 30 the deadlines for firms to complete their operations. General Resolution No. 5222/2022 The Federal Public Revenue Administration (AFIP) extended the mechanism that allows for an additional period of time to be extended, when there are reasons of force majeure, for the rehabilitation of export destination applications.
The rule enables customs to register aextend the period, for a period not longer than the original period, for the rehabilitation of export applications, when the latter is insufficient for reasons of force majeure duly accredited to the customs service.
The export application is the procedure that companies must carry out before the DGA to report the type of merchandise that they will send abroad, along with its destination, tariff position, weight, price and quantities, for its correct control. The document is valid for 31 days, but after that period it can be extended for the same period for reasons of force majeure. Since November 2021, the AFIP authorized the granting of more time when the previous one was insufficient for the same reasons due to the lack of containers worldwide and shortage of warehouse space.
By means of General Resolution 5222/2022, This benefit granted to exporters was extended for three more months, to facilitate the compliance tasks of customs operators, and to mitigate the impact on foreign trade of the difficulties in global maritime transport caused by the coronavirus pandemic and the war between Russia and Ukraine.
To obtain the extension, which is given within the framework of section 3 of article 38 of Decree No. 1001/82, exporters must meet the requirements and comply with the following procedure:
How is it the procedure
In cases where the customs office of registration is requested to grant an additional period The circumstances of force majeure that justify the requirement must be duly accredited., beyond their control.
Likewise, the export destination must have been presented to the customs service, The merchandise must be entered in the primary customs zone and its exit planned by waterway.
The request must be made through the Customs Procedures Information System (SITA) through the procedure “Rectification of the Export Declaration”.
The customs office of registration will request documentation proving the cancellation of the cargo reservation issued by the logistics operator and proof of the new vessel assigned with the new boarding date.
Likewise, it must verify compliance with the requirements stated above and ensure that customs control, the application of export prohibitions or fiscal interest are not affected. Subsequently, it may authorize the extension of the term for which it must proceed to register in the MALVINA Computer System (SIM), adjusting the exchange and tariff treatment if it has changed.
The deadline granted may not be higher than that originally granted in the export application, counted from the date of its authorization. Likewise, it may be granted more than once, provided that the circumstance of force majeure justifying it and the exceptional circumstances indicated in this general resolution are duly accredited.
Upon completion of the additional period loading in the MALVINA Computer System (SIM) Your approval must be recorded in the Customs Procedures Computer System (SITA)), notifying through the Customs Electronic Communication and Notification System (SICNEA).
In the event of failure to comply with the requirements indicated herein, the Customs office of registration will reject the procedure in the Customs Procedures Information System (SITA), notifying through the Customs Electronic Communication and Notification System (SICNEA).
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