The Federal Public Revenue Administration (AFIP) has announced the approval of modifications and adjustments to the original permits for fiscal warehouses in four jurisdictions: Puerto Madryn (Chubut), Ushuaia (Tierra del Fuego), General San Martin Port (Santa Fe) and Ingeniero White (Buenos Aires)Below are the resolutions of the General Subdirectorate of Customs Operations of the Interior, published this Monday (07.10.2024) in the Official Gazette.
Resolution 38 / 2024: In Puerto Madryn (Chubut), the Port Authority of Puerto Madryn requested the modification of the surface area of the fiscal warehouse, under the jurisdiction of the Puerto Madryn Customs Office. The original surface area of the warehouse was 130.673,50 m², with 969,13 m² covered and 129.704,37 m² uncovered. A reduction of 430,19 m² was requested, leaving a total surface area of 130.243,31 m², distributed in 969,13 m² covered and 129.274,18 m² uncovered.
The documentation required for the modification was submitted by the permit holder in March 2024 and validated by several AFIP agencies, including the Regional Operations Control and Oversight Section, the Customs Monitoring Center Department and the Primary Zones and Borders Division, which confirmed compliance with the legal and technical requirements. Finally, the Legal Directorate and the General Subdirectorate of Customs Legal Technician also reviewed and approved the procedure, which allowed the requested modification to proceed.
Resolution 39 / 2024: in Ushuaia (Tierra del Fuego) the signature Australes Bonded Warehouses SA (DEFASA), CUIT No. 30-71147466-4, requested in June 2016 the adaptation of a fiscal warehouse in that city, under the terms of General Resolution No. 3871 (now No. 4352), which establishes the technological, physical and documentary requirements for fiscal warehouses.
The process was advanced in 2018, but due to the COVID-19 pandemic, it was digitalized in 2021. Since then, several areas of the Ushuaia Customs and other customs divisions have intervened to verify compliance with the established requirements. Thus, between 2021 and 2024, the missing documentation was completed and compliance with the technological requirements was verified, such as non-intrusive control systems and Closed Circuit Television (CCTV), which comply with current regulations.
In 2024, it was concluded that the tax warehouse complies with the legal and technical requirements, so AFIP approved its redevelopment. The warehouse has a total surface area of 15.583 m² (2.107,68 m² covered and 13.475,32 m² uncovered). The permit will be valid for 10 years.
Resolution 40 / 2024: In Puerto General San Martín (Santa Fe), the company Terminal 6 SA The company also managed to re-adapt its fiscal warehouse, after a process that began in 2016. This warehouse was initially authorized by former ANA Resolution No. 3343/1994. To this end, the request had been made in accordance with the provisions of General Resolution No. 3871, subsequently modified by RG No. 4352/2018, which currently regulates the requirements for the authorization of fiscal warehouses. After complying with the requirements established in the regulations, which included the installation of a CCTV system and the verification of the capacity of its tanks, silos and cells, its authorization was approved. This warehouse, which has a total surface area that includes 20 tanks, 15 silos and 11 cells, will be valid for 10 years.
Resolution 41/2024: In Ingeniero White (Buenos Aires), the firm Patagonia Norte SA Port Services Terminal On June 10, 2016, the company requested the restructuring of its fiscal warehouse, in accordance with the regulations of General Resolution No. 3871 (currently No. 4352). This restructuring required compliance with certain technological and documentary requirements.
The Bahía Blanca Customs Office has processed the request and has indicated that the company complies with the requirements established by both resolutions. Throughout 2023 and 2024, the necessary documentation has been incorporated to validate compliance with the requirements. Various divisions, such as New Technologies and CCTV system control, confirmed that the proposed equipment complies with the minimum specifications required.
Finally, it was considered that the warehouse complied with all the requirements and its use for the storage of general merchandise and as a fuel outlet was approved. To this end, the total surface area of the warehouse is 58,000 m², which includes covered, semi-covered and uncovered areas, according to the documentation presented by the permit holder.
In summary, according to AFIP resolutions, the approval From the modifications of such authorized tax warehouses they obtain a validity period of ten years, provided that the required operating conditions are maintained, thus ensuring continuous monitoring and updating of procedures in accordance with current regulations.
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