The Federal Public Revenue Administration (AFIP) and the Ministry of Commerce decided to implement the System of Imports of the Argentine Republic (SIRA) and the System of Imports of the Argentine Republic and Payments of Services Abroad (SIRASE), through the Joint General Resolution 5271/2022.
The measure, published this Wednesday (12.10.2022) in the Official Gazette, aims to strengthen preventive control actions, follow-up and monitoring of the foreign trade operations involved.
Subjects
Thus, with its renewed presence, the SIRA will apply to all Importers registered in the Special Customs Registers, who must provide the information indicated in the microsite “Argentine Republic Import System (SIRA)”, available on the AFIP website. This declaration made – SIRA declaration – must have the status of "Exit".
Meanwhile, SIRASE will be implemented for the natural persons, undivided estates and legal persons, whatever form they take, who must make payments abroad on their own behalf or on behalf of third parties or act as payers, to cancel their own or third party obligations. These subjects must obtain the SIRASE declaration with status "Approved".
Term
Regarding time, the declaration made through SIRA will have a validity period of ninety (90) calendar days, counted from the date on which it has the status of “Departure”. In relation to this, the regulations provide that the information registered by importers in the SIRA will be made available to the organizations comprising the Argentine National Single Window Regime for Foreign Trade (VUCEA), who should speak out in a period of no more than sixty (60) calendar days, counted from the registration in the system.
Statement statuses SIRA
The statuses that the SIRA declaration can have are the following, according to the annex of the regulations:
Elements of analysis
Once the data requested by the system has been entered, and in order to generate the SIRA declaration, the AFIP will analyze the following elements:
a) The situation of the subject based on the information available in their records. In the event that formal non-compliance or irregularities are detected, they will be requested to be corrected in order to advance the processing of the SIRA declaration.
b) The Risk Profile considering, among other elements, whether the importer has carried out over-invoicing or under-invoicing operations or has distorted the regime with abusive practices in the process of investigation in the interposition of administrative or judicial measures in relation to the operations. Once the control has been passed, the importer may continue with the registration of the SIRA declaration. If the importer does not pass said control, he may express his disagreement through a procedure in the Customs Procedures Computer System (SITA) within ten (10) days, by means of a reasoned presentation.
c) Financial Economic Capacity of the importer to carry out the operation that he intends to carry out, through the “Financial Economic Capacity System” (CEF System) established by General Resolution No. 4.294/2018 (AFIP). If the importer does not pass said control, he may express his disagreement, in accordance with the terms of article 9 of the aforementioned general resolution.
For its part, after the intervention of the AFIP, the Ministry of Commerce - once the SIRA declaration has been registered - will analyze the submissions made in the monitoring and traceability systems and the import destinations registered by the importer.
The regulations clarify that the The importer must report the period in calendar days between the official dispatch and the estimated date of access to the Free Exchange Market. (MLC) for making payments for imports.
It also provides that the AFIP will carry out systemic evaluations, in real time, on the data entered and will issue the professional corresponding according to the information in the databases of that Agency, namely:) Validated: Indicates that the data entered passed systemic controls, assigning a transaction number to the operation. b) With Inconsistencies: Indicates that the aforementioned controls have not been passed, detailing the corresponding reason(s).
SIRA Monitoring and Evaluation Committee
To monitor the provisions indicated, the Monitoring and Evaluation Committee of the Import System of the Argentine Republic (SIRA) is created, made up of the heads of the AFIP, the Ministry of Commerce and the Central Bank of the Argentine Republic.
All means of communication and notification of the regulations will be exclusively electronic.
Finally, the government establishes that this General Joint Resolution will enter into force as of October 13 and will apply for registrations made from October 17, 2022, inclusive.
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