Specialized agents of the General Directorate of Customs-AFIP discovered that the firm Campari Argentina SA under-invoiced exports by USD 8.794.381,93, which could result in a fine of more than $40 million.
The intelligence work carried out by the organization headed by Guillermo Michel relied on the Customs Records Information Exchange System (INDIRA) and in various consultations carried out through customs information exchange agreements.
It was then that the customs personnel confirmed that in 163 triangular exports registered between 2019 and 2021 (inclusive) The firm Campari Perú SAC —based in Peru— was identified as an intermediary, which according to transfer pricing reports belongs to the same economic group as the Argentine subsidiary.
Indeed, differences of more than 230% (on average) were found between the FOB values documented before Argentine Customs and the FOB values documented at the import destinations in the various destination countries: Chile, Uruguay, Paraguay, Colombia and Ecuador.
It should be noted that the goods were transported directly from Argentina to their respective final destinations, which is why There is no evidence of a tangible contribution of added value that justifies the re-invoicing margins mentioned..
In this way, Customs reported the 163 exports in terms of the violations detailed in article 954 of the Customs Code, which refers to inaccurate declarations and other unjustified differences. The FOB value declared in our country for the destinations was only USD 3.788.491,15.
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