The Federal Public Revenue Administration (AFIP) extended until December 6, 2024, inclusive, the deadline for the accreditation of solvency and the presentation of new guarantees that enable the continuity of operations in the “Special Customs Registries”.
This was established in the General Resolution 5538/2024, published this Thursday (01.08.2024) in the Official Gazette, the text of which indicates that the previous expiration date was July 31, and due to the extension of the deadline for the submission of these sworn declarations, the agency decided to extend the dates available to customs operators to carry out the solvency accreditation and present the new guarantees.
This documentation must be submitted once a year by customs operators. AFIP then evaluates it and determines whether it is sufficient, based on the verification made taking into account the sworn declarations of Income Tax and Personal Property Tax.
Such guarantees must be satisfactory to the AFIP in relation to the economic and asset profile set out in the sworn declarations, and among the types of guarantees to be provided are cash guarantees, fixed-term deposits, bank guarantees, guarantees for public securities and surety insurance policies.
As indicated by the regulations, the guarantee regime is presented in art. 453 of the Argentine Customs Code, where the assumptions that can be used to release the merchandise that, due to different circumstances, is involved in analysis by the customs service are detailed.
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