The Federal Public Revenue Administration (AFIP) has established measures to delimit the water transshipment operations of goods arriving in the customs territory, through the General Resolution 5261/2022 .
In this regard, the regulations have proceeded to make changes to General Resolution 3433/2013, establishing specific measures for aquatic transshipment operations of goods arriving in the customs territory by water, which impose general rules and the procedure for their registration and processing in the MALVINA Computer System (SIM)These changes were detailed in Annexes I and II of the resolution published this Monday (26.09.202) in the Official Gazette.
To themselvesand included these provisions in the cases of transhipment operations
aquatic towards the exterior or to the Argentine Antarctic Sector, for those goods
Arrivals by air and land. In this way, the operations of are incorporated
Transshipment of goods arriving in the customs territory by air or land and
must transfer to another means of transport by water to the outside or to the Sector
Argentine Antarctic, to the simplified registration and processing procedure established by the
referred to General Resolution No. 3.433/2013.
In addition to the provisions of Annex II, the following must be observed: guidelines contained in
the external user manual that will be available on the microsite “Transfer Code
“AFIP” from the website of this Federal Administration (https://www.afip.gob.ar).
Operational issues
a) For the declaration of the goods, the following will be integrated, as a declaration:
compromised, the “SIM/DC Position” field of the OM-1993-A SIM form with the
“AFIP code” specific to each operation.
b) The aforementioned codes and their updates, where applicable, will be published in
the “AFIP Code Transfer” microsite of this Administration’s website
Federal (https://www.afip.gob.ar).
c) The declarations of the merchandise transshipment operations referred to in the
Article 1 of General Resolution 5261/22, are covered by the obligations
of custody and digitization imposed by General Resolutions Nos. 2.573 and
2.721, its respective amendments and supplements.
d) The land movements of loads that transit under the protection of the
declarations covered by this general resolution shall be subject to
mandatory character to control through the use of Electronic Seal of
Customs Monitoring (PEMA).
e) The provisions of this general resolution complement and/or modify, as appropriate,
corresponds to the procedures provided for in Resolutions Nos. 258 (ANA)
of January 29, 1993, 630 (ANA) of March 15, 1994 and 970 (ANA) of March 17, XNUMX.
March 1995 and in General Resolution No. 898, their respective
modifying and complementary.
Validity and adjustments
Although you are Measures will come into effect on September 27, 2022, for the
effects of the provisions of article 8 of General Resolution No. 5261/2022,
provides that the General Directorate of Customs together with the General Subdirectorate
Collection may make the adjustments to the processes and procedures
set forth herein.
Such formalities will be reported through the Customs Electronic Communication and Notification System (SICNEA), in accordance with General Resolution No. 3.474 and its amendments, on the “AFIP Code Transfer” microsite on the website of this Federal Administration (https://www.afip.gob.ar) and on the Intranet of this Agency.
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