The National Government, through the Decree No. 41/2026, established today (26.01.2026) the scope of the powers of the Secretariat of Industry and Commerce of the Ministry of Economy regarding advance rulings on the origin of goods. To this end, Articles 226 and 323 of the Customs Code are replaced. The new wording establishes, for both imports and exports, the procedure for obtaining an advance ruling from the competent authority.
Thus, the changes delimit the competence of the customs authority regarding tariff classification and valuation of merchandise, and define the competence regarding origin to the Secretariat of Industry and Commerce of the Ministry of Economy.
Regime and scope of advance resolutions
Advance rulings are administrative acts that allow importers and exporters to know in advance the customs treatment that will be applied to their goods, whether in terms of tariff classification, valuation or origin, among other elements necessary for the correct application of taxes, prohibitions or restrictions.
Regarding the competent authority, it is established that the classification and valuation correspond to the Customs Service, while now the determination of the origin of the goods is the responsibility of the Secretariat of Industry and Commerce of the Ministry of Economy, which may delegate this power to an authority with a rank no lower than Undersecretary.
Advance rulings are requested by the interested party before import or export, accompanied by the necessary information and documentation, as well as the interested party's technical and legal opinion on the matter in question. Once issued, The resolution is valid and binding for the relevant authority, as long as there are no legal modifications or changes in the facts or circumstances that prevent its application.
Decree No. 41/2026 establishes a maximum period of 30 days for the issuance of each resolution; if this period is not met, the operator may proceed with the corresponding allocation, providing the required guarantees. Administrative appeals against these resolutions are available under current regulations.
The measure is issued within the framework of the deadline granted to the Argentine Republic by the World Trade Organization to complete the implementation of the advance rulings regime on origin, the term of which was January 23, 2026, as provided for in the Trade Facilitation Agreement, in force internationally since 2017 and to which the country adhered.
The measure comes into effect effective immediately, as stated in Decree No. 41/2026.
✔The new wording of articles 226 and 323 of the Customs Code
(I.e.ARTICLE 226.- 1. The advance decision on tariff classification or valuation of merchandise or other elements that may be necessary for the correct application of the tax regime, prohibitions or restrictions, related to the imported merchandise is the administrative act issued by the customs service, at the request of the applicant, before the importation of the merchandise, by which the customs treatment that will be granted to the merchandise at the time of importation is established, in relation to the subject of consultation, in the manner indicated in the following sections of this article.
For these purposes, such an advance ruling will be issued if, before requesting an import declaration, the importer has doubts regarding the criteria that the agency might adopt concerning the elements mentioned in the preceding paragraph and expressly requests its issuance through the corresponding submission. In said submission, the importer must provide the necessary information and documentation, as well as their technical and legal opinion on the matter in question.
The advance decision will be valid and binding for the customs service, as long as there is no modification of the law, or it involves different facts or circumstances that do not allow their assimilation to those on which the decision was based.
The appeal against the early resolution shall be provided for in article 1053 of this Code.
2. The advance ruling on the origin of imported goods may be requested by the importer, before requesting the corresponding import procedure, from the SECRETARIAT OF INDUSTRY AND COMMERCE of the MINISTRY OF ECONOMY, who may delegate this power to an authority with a rank no lower than Undersecretary with specific competence on the matter.
The act issued by the authority mentioned in the preceding paragraph will be valid and binding for it and for the customs service as long as there is no modification of the law, or it involves different facts or circumstances that do not allow their assimilation to those on which the resolution was based.
The administrative appeals provided for in Articles 84 and 89 of the Regulations for Administrative Procedures, Decree 1759/72 TO 2017 and its amendments, shall be admissible against the preliminary decision on matters of origin.
3. The regulations issued by each of the competent bodies will determine, for each case, the formal requirements and the information that the importer must submit, the procedure for the advance decision and the period within which it must be issued, which may not exceed THIRTY (30) days.
4. If the customs service or the authority mentioned in paragraph 2, as applicable, does not issue the advance ruling within the established time limit, the importer may choose to request the import procedure under the terms proposed when requesting the decision, pursuant to Article 234, paragraphs 3 and 4 of the Customs Code, for which purpose the regulations shall provide the necessary means. Where applicable, the customs service may require the provision of a guarantee, in accordance with the provisions of the guarantee regime in Section V, Title III.
(I.e.ARTICLE 323.- 1. The advance decision on tariff classification or valuation of the merchandise or other elements that may be necessary for the correct application of the tax regime, prohibitions or restrictions, related to the export merchandise is the administrative act issued by the customs service, at the request of the applicant, before the export of the merchandise, by which the customs treatment that will be granted to the merchandise at the time of export is established, in relation to the subject of consultation, in the manner indicated in the following sections of this article.
For these purposes, such an advance ruling will be issued if, before requesting an export declaration, the exporter has doubts regarding the criteria that the agency might adopt concerning the elements mentioned in the preceding paragraph and expressly requests its issuance through the corresponding submission. In said submission, the exporter must provide the necessary information and documentation, as well as their technical and legal opinion on the matter in question.
The advance decision will be valid and binding for the customs service as long as there is no modification of the law, or it involves different facts or circumstances that do not allow their assimilation to those on which the decision was based.
The appeal against said act shall be provided for in article 1053 of this Code.
2. The advance ruling on the origin of the exported merchandise may be requested by the exporter, before requesting the corresponding export destination, before the SECRETARIAT OF INDUSTRY AND COMMERCE of the MINISTRY OF ECONOMY, who may delegate this power to an authority with a rank no lower than Undersecretary with specific competence on the matter.
The act issued by the authority mentioned in the preceding paragraph will be valid and binding for it and for the customs service as long as there is no modification of the law, or it involves different facts or circumstances that do not allow their assimilation to those on which the resolution was based.
The administrative appeals provided for in Articles 84 and 89 of the Regulations for Administrative Procedures, Decree 1759/72 – TO 2017 and its amendments, may be filed against the preliminary decision regarding the origin of the case.
3. The regulations issued by each of the competent bodies will determine, for each case, the formal requirements and the information that the exporter must submit, the procedure for the advance decision and the period within which it must be issued, which may not exceed THIRTY (30) days.
4. If the customs service or the authority mentioned in paragraph 2, as applicable, does not issue the advance ruling within the established time limit, the exporter may choose to request export clearance, under the terms provided when requesting the decision, pursuant to Article 332, paragraphs 3 and 4 of the Customs Code, for which purpose the regulations shall provide the necessary means. Where appropriate, the customs service may require the provision of a guarantee, in accordance with the provisions of the guarantee regime in Section V, Title III.
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