Thursday 26th October 2023 was published on Decree 557 / 2023, through which it was decided to approve the Common Nomenclature of MERCOSUR (NCM), adjusted to the VII Amendment of the Harmonized System of Description and Coding of Goods with its corresponding Common External Tariff (AEC) and Export Refunds (RE), which as ANNEX I (IF-2023-43060026-APN-SSPYGC#MEC) is part of this decree.
Such a measure came into force on from the day following its publication, that is, the 27th October 2023, generating divergences regarding the possibility of using those SIRAs that are official and in a “departure” status, but pending the action of requesting registration of the import destination for consumption (officialization of the import clearance for consumption).
This is because when making the destination of import for consumption, the principle of the duty to apply the regime and the rate that is in force at the time of the officialization of the office (Art. 637 inc. b, Art. 639 of the CA) governs. Generating a opposed with that tariff item reported in the SIRA, which would lead to a situation of possible classification discrepancy, and therefore, the impossibility of using a SIRA that responds to another tax treatment.
Faced with this clear controversy, importers found themselves in a state of uncertainty: between enabling the validity of the SIRA, even if it were made official under the regime prior to the approval of Amendment VII (Decree 557/2023) or having to enter into a new SIRA process.
According to such discrepancy, “the General Directorate of Customs On November 2, 2023, the Department of Customs Collection Programs and Procedures (DI PNPA) established that, as of November 3, 2023, those SIRA declarations in “exit” status, which contain a Common Nomenclature Tariff Items of MERCOSUR (PA NCM) prior to the implementation of the VII amendment, may be used, declaring in the customs destination that cancels it the PA NCM in force on the date that correlates with the previous one”, as confirmed today (03.11.2023/XNUMX/XNUMX) by the Customs Brokers Center of the Argentine Republic.
In this way, the The issue has been settled by enabling the use of each SIRA that importers have officially registered and are in a state of "output"even though it reflects the tariff position prior to the implementation of the VII Amendment, approved by Decree 557/23.
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