The General Directorate of Customs – AFIP has established a new work protocol with the aim of improving efficiency and unifying criteria in aquatic transshipment operations to foreign destinations, known as “TRB3”, according to the General Instruction No. 10/2024.
This measure arises from the review of Note NO-2024-00681111-AFIP-DGADUA and responds to the need to adapt the current regulatory framework after the entry into force of General Instruction DGA No. 9/2023.
The new protocol regulates the procedures and criteria to be followed in transshipment operations regulated under AFIP General Resolution 5261/2022, which establishes work guidelines for customs control. From the moment they are registered in the Malvina Computer System (SIM), a selectivity channel is assigned to determine the corresponding control actions. These actions will be defined by the competent areas according to strategic, operational, specific and regional risk criteria, through alerts in the SIM.
According to the General Instruction the protocol It will be implemented initially in the terminals of the Port of Buenos Aires and Dock Sud, where a significant increase in TRB3 operations is expected, and seeks to ensure proper control and integrity of cargo. In addition, it is anticipated that these guidelines may be extended to other primary customs zones in the country.
The document clarifies that, although the Additional Protocol on Customs Matters to the Agreement on River Transport by the Paraguay-Paraná Waterway (Port of Cáceres-Port of Nueva Palmira), signed with the Republics of Bolivia, Brazil, Paraguay and Uruguay, limits the control of customs authorities in the transshipment of goods from a means of river transport, Article 22 of the Protocol establishes that none of its provisions restricts the right of customs to carry out visits, verify cargoes or other controls considered necessary in case of suspicion of fraud.
This new framework of the General Directorate of Customs, supported by the Department of Judicial Advice and Standards of the AFIP, ensures compliance with both the international agreement and national regulations, guaranteeing a balance between trade facilitation and tax protection of the country.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
