On September 2, the Resolution was announced through this same medium General 5557/2024 adopted by the AFIP regarding digitalization in files related to observations on valuations. (https://aduananews.com/tramites-aduaneros-mas-rapidos-afip-avanza-en-la-digitalizacion/)
This is undoubtedly an important step forward for operators, freight forwarders and also for lawyers who litigate before the Customs Service. It helps with the work of the customs personnel and obviously allows for speedy transfer to other customs offices.
This is also in line with trade facilitation, which is an imprint marked by the WTO and necessary to avoid, for logical reasons of control, the activity being hindered by cumbersome and excessively bureaucratic mechanisms, generating an unnecessary barrier when exercising the control functions of the Customs Service.
While applauding this initiative, it is essential to move forward with the processes that generate an immense amount of paperwork, delays in processing and queues of people in front of the counters of the Secretariats for the Action of Customs Legal Procedures.
To this end, preserving the functions and powers of customs agents, but also the adequate defense of the accused, the professional practice of their defenders and due process, in terms of compliance with procedural deadlines and also, fundamentally, with the reasonable period, since in the latter case its guarantee has constitutional hierarchy, it is imperative that the digitalization of the files linked to the procedures for customs violations be adopted.
It is well known, as has been mentioned, the interested parties who crowd around the reception desks, the enormous amount of paper, the problematic and cumbersome physical transfer of the files for consultation to other customs offices, even outside the scope of the City of Buenos Aires (for example, Ezeiza), which rightly cause delays in the processing and resolution of the same, in addition to an absurd amount of paper and the consequent personal dealings that harm the work of the customs agents and the defense attorneys of the accused. These situations should be an option, but not the rule.
Please note that the electronic notification system known as SICNEA (Customs Electronic Communication and Notification System) has been in force since 2013. Through this system, all operators and litigating attorneys are required to adhere to this system. This was established by General Resolution AFIP 2474/2013. This makes it clear that just as State agencies determine provisions that oblige operators and their sponsoring attorneys to be immersed in an electronic notification system, in the same way Customs could implement the mechanism of digitalization of the entire procedure regarding infractions that are substantiated in customs offices. This would pave the way to facilitate the task of customs personnel and those involved in the process, as well as obviously their defenders.
The unfortunate situation of the pandemic has been a clear example of the need to determine tools that prevent the paralysis of actions as relevant as the continuity of the processes and the possibility of their adequate processing over time.
It is not impossible, taking into account that other issues already have digitalization, such as the authorized economic operator (AEO) regime, the single window (VUCEA), the digitalization related to export destinations, controls in primary zones (Through General Resolution AFIP 3871/2016.
This is not an exception to what is supported by both the WTO and the WCO. On the contrary, it is a regulatory imperative in the 21st century to establish the digitalisation of these procedures; this is especially true when today the TFN and the Judiciary have a digitalised system, leaving Customs at the back of the update. This creates inconveniences that are no longer sustainable in an era in which even many jobs can be carried out on a nomadic basis, which implies that there is no need to be permanently in the same place. Let us also add, for example, that AI (Artificial Intelligence) is playing a significant role in the new ways of working.
Customs has adequate tools for staff training; and international trade, as an indispensable driver of development, cannot be exempt from a major update. In line with the update established through Decree 70/2023, the necessary path could well begin to adapt the system for processing customs violations to the needs of this century.
A digitalization system similar to that used in the Judiciary (Lex) could be used to process cases of customs violations, aiming to provide Customs with better tools for its functions and powers and operators and defenders with greater transparency and speed, thus complying with the standards of streamlining international trade and bringing closer a greater guarantee of due process. This is not impossible; on the contrary, it is necessary.
The author is a lawyer and member of the Institute of Customs Law and International Trade of the Argentine Association of Constitutional Justice.
