The Federal Administration of Public Revenues (AFIP) modified the procedures for the valuation of exports and investigations into valuethrough General Resolution 5002/202.
According to the regulations, published this Wednesday (02.06.2021/620/99), the measure responds to the need to align the procedures with the technological advances that have occurred since the issuance of General Resolution 2317/2007 and complementary resolutions, as well as General Resolution XNUMX/XNUMX.
Thus, the new procedure for export valuation that the final export destinations for consumption may be selected and subjected to a value study according to the parameters which are set out below, based on the details of the resolution:
a) Through the “Value Tracking Module” or other similar tools of the MALVINA Computer System (SIM).
b) Based on the risk analysis carried out by the different areas of the General Directorate of Customs with jurisdiction in the matter.
c) By the first line of control of the customs service when it proceeds to observe the declared value.
d) At the request of other areas of the Agency, by the Public Prosecutor's Office of the Nation, other State departments or the Judicial Branch of the Nation or province.
e) Due to knowledge of irregularities in terms of value by customs service agents.
The official text is in line with General Resolution 4710/2020, which established the system of reference export values by inspecting those declarations of values below this indicative value, which must, where appropriate, be processed through the red value selectivity channel, and in the event that higher values are declared, they will be processed selectively through said channel for analysis.
Likewise, it is highlighted in Annex I of the regulations that through the "Value Monitoring Module" when any of the export merchandise included in the Common Nomenclature of MERCOSUR is covered by the establishment of precautionary export reference values within the framework of General Resolution No. 4.710.
The provisions of this Resolution shall enter into force immediately.
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