By Instruction No. 6 It is decided to repeal the regulation that establishes work guidelines to be applied by the competent areas of the General Directorate of Customs when detecting export destinations for which the lack of foreign currency entry to the Central Bank of the Argentine Republic by exporters is verified. In this sense, General Instruction No. 7/2022 (DGA) and its complementary regulation, General Instruction No. 19/2023 (DGA), are repealed.
The fundamentals of this decision are based on the modifications adopted by Decree of Necessity and Urgency No. 70/23 to the customs disciplinary regime and with the interpretation made by the Ministry of Economy in this regard, in order to adapt the procedural guidelines to be observed by the responsible areas regarding the actions that are currently in process.
Regarding the repealed regulations, it is important to remember that through the General Instruction No. 7 On November 16, 11, work guidelines were established to be followed by the competent areas of the General Customs Directorate when detecting export destinations for which the lack of foreign currency entry to the Central Bank of the Argentine Republic by exporters was verified; establishing the appropriateness of applying, in such cases - by means of a reasoned resolution and based on the particularities of each case - the preventive suspension provided for in article 2022 of the Customs Code, in the understanding that such non-compliance was likely to affect the control of the respective registration, as well as to favor the conditions that allow the violation of the economic order.
In order to do so, when determining the lack of foreign currency inflows from exports, exporters should prove due compliance or, failing that, guarantee the corresponding amount, in order not to be suspended from the registry of Importers/Exporters of the General Directorate of Customs.
These measures were expanded with the General Instruction No. 19/2023 of 3/11/2023 of the General Directorate of Customs, which established that in the face of such non-compliance, that is, the lack of foreign currency income with respect to exports made, the measure of investigating exporters would be added in order to suppress and prevent conduct that would threaten the security of the customs service and the fiscal interest involved in foreign trade activity.
From the above, the consecuencias are the following:
- The intervening areas will proceed to file the proceedings that are being processed under General Instruction No. 7/22 (DGA) -and its amendments-, in accordance with the modifications made to the Customs Code by Decree of Necessity and Urgency No. 70/23 and the other grounds set forth in the recitals of this document.
- The Risk Management Directorate (SDG CAD) will continue to develop the analysis of mass information from the Central Bank of the Argentine Republic, in order to use it as input in customs risk management, in accordance with the provisions of General Resolution No. 2605 (AFIP).
Without prejudice, the rule expresses the full validity of the acts issued by the competent areas under those Instructions, and of the disciplinary regime provided for in Title III of Section I of the Customs Code.
.
.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
