The Customs Collection and Control Agency (ARCA) approved a new regime for ship's stores, onboard provisions and supplies applicable to water and air transport, through the General Resolution 5797/2025, published today (16.12.2025) within the framework of the provisions of the Article 512 of the Customs Code.
La The standard updates and unifies the existing regulations., ordering in a single regulatory body the procedures applicable to the supply operations of ships and aircraft, both of national and foreign flag, that leave the Argentine customs territory by their own means.
Scope of the regime
In this regard, it is specified that the regime applies to water and air transport, being expressly excluding land-based means, and regulates the conditions for loading goods intended for ship's stores, provisions and supplies, exclusively for the consumption of the means of transport itself, as well as for the consumption of the crew and passengers during the international voyage.
The ranch concept includes, among other goods, fuel and lubricants, spare parts and replacement parts, equipment, rigging, utensils and supplies used on board, food and beverages, and all other merchandise necessary for the operation, maintenance or care of the people transported, non-commercial.
Declaration procedure
Ranch operations must be formalized with the customs service through registration in the MALVINA Computer System (sim card)using the sub-regimes enabled for this purpose. The declarations have the character of committed customs declarations, and the declarant is subject to responsibility regarding the veracity of the data recorded, with joint and several liability of the intervening operators.
As a general rule, declarations are recorded for each journey of the means of transport. However, the regulation provides special monthly declaration regimes For certain regular river transport services and for airlines and their onboard suppliers, customs service control is required. This applies to companies providing regular river transport or passenger services between Argentina and Uruguay, which must submit a monthly declaration for each mode of transport. Similarly, airlines and their onboard suppliers must submit a monthly declaration for all flights during the relevant period, for each destination they serve.
Likewise, in these transports, the possibility of partial supplies is established, which must be carried out with the prior intervention and approval of the customs service.
Intervention of other agencies
The declaration of ship's stores, onboard provisions and supplies for means of transport will be subject, where applicable, to the intervention of third-party agencies and will be processed in accordance with the operational guidelines for definitive export destinations for consumption, as set forth in General Resolution No. 1.921/2005, its amendments and supplementary provisions.
Authorization and control criteria
The quantity of goods authorized for loading must be reasonable, based on the number of crew and passengers, the duration of the voyage, and the flag of the means of transport. In the case of fuel stores for watercraft, Customs may authorize the cargo necessary to fill the tanks for the vessel's own consumption. (Annex 3)
Likewise, the regulation establishes a validity period of thirty-one (31) days to carry out the loading of the declared goods, counted from the date of officialization, after which the authorization expires with respect to what has not been loaded.
Regulatory unification
With the new standard, ARCA abrogates and replaces the resolutions that partially regulate the ranch system —among them, the General Resolutions Nos. 1.801/2004 and 3.548/2013—, consolidating the procedures into a single regulatory body and strengthening the control and traceability mechanisms, without affecting the logistical dynamics of international means of transport.
Validity
The new regime will come into effect on the first working day of the month following its publication in the Official Gazette, so its application will begin on January 2, 2026.
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