The Government has decided to simplify the procedures applicable in those situations in which, for reasons inherent to air transport or due to the intrinsic characteristics of the goods, they fall within the assumptions of Resolution 258/93 (ANA) and its amendments.
This is established by the General Resolution 4731/2020 of the AFIP, published this Friday (05.06.2020/XNUMX/XNUMX), whose text explains that the measure comes from the need to adapt land transit of imported goods to new registration procedures and the application of appropriate controls to achieve the intended purpose and safeguard the fiscal interest.
The decision is in line with the needs of international trade development, which requires progress in the implementation of control mechanisms through the incorporation of technological innovations that guarantee the smooth and safe circulation of goods, preserve the integrity of the cargo and optimize the security and facilitation of the international logistics chain, in accordance with the World Customs Organization (WCO).
To this end, the regulations have taken into account the following:
a.- Adaptation of the airway to the manifest module of the Malvina System: As provided by Resolution 258/93 (ANA), which has incorporated the air route into the Manifest Module of the MALVINA Computer System (SIM), establishing in its Annex IV "C" section "land transit", when for reasons inherent to air transport the goods arrived in the customs territory by that route could not continue by the same to the customs of destination, the continuation of the transit by land is permitted, under the conditions provided therein and through the registration of a "Transit Request" - (TRAS) under the conditions and terms of General Resolution No. 285/98 (ANA) and its amendments.
b.- Customs transit security initiative: General Resolution No. 2.889/10, its amendments and supplements, which approved the Customs Transit Security Initiative (ISTA) for the purposes of controlling land transit operations for the import of merchandise throughout the territory of the Argentine Republic, and implemented a non-intrusive control mechanism by this Federal Administration, based on the technological platform for satellite tracking of transport units.
c.- Implementation of electronic seal: The use of the Electronic Customs Monitoring Seal (PEMA) in land transport units in order to regulate the conditions of registration and control of their movements.
new demands
In this way and with the aim of simplifying the procedures applicable to the case, the following regulatory frameworks are modified and new requirements are implemented:
1.- General Resolution No. 285: The following text is incorporated as paragraph c) of article 4: “c) Merchandise that arrives in the customs territory by air and continues in land transit for import to the customs of destination within the framework of the provisions of point 1, Section “Land transit”, of Annex IV “C”, of Resolution No. 258/93 (ANA) and its amendments.”
2.- General Resolution No. 2.889: The following text is incorporated as point 7.3.4. of point 7. of article 3: “7.3.4. Arrivals in the customs territory by air and continuing in land transit for import to the customs office of destination within the framework of the provisions of point 1., Section “Land transit”, of Annex IV “C”, of Resolution No. 258/93 (ANA) and its amendments”.
3.- Mandatory electronic seal: Cargoes arriving in the customs territory by air and which must continue their transfer by land to the destination customs must: a) be documented by means of a Summary Transit Declaration (TRAS) and b) must mandatorily use the Electronic Customs Monitoring Seal (PEMA).
4. Responsibilities of the customs assistant: Compliance with Summary Transit declarations (TRAS) falls exclusively on the Customs Transport Agent (ATA).
According to the above, the procedure for carrying out the transit of those goods that arrive in the customs territory by air and that continue in land transit of import to the customs of destination from the date of publication of this measure must comply with the guidelines of the new regulatory framework, and must be applied according to the implementation schedule that will be available on the website of the Federal Public Revenue Administration.
The provisions of the General Resolution, signed by the head of AFIP, Mercedes Marco del Pont, come into effect effective immediately.
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