The national Government formalizes the implementation of the Certificate of Importation of Used Goods (CIBU) that must be presented to the General Directorate of Customs at the time of requesting the definitive destination of import for consumption of the used goods included in the tariff items of the Chapters 84 to 90 of the Common Nomenclature of Mercosur (NCM)., through the decree 406 / 2019 published this Friday (07.06.2019/XNUMX/XNUMX) in the Official Gazette.
The regulations modify resolution 909/1994 MEOSP and establish that the applicable rate based on the planned calculation will in no case be less than 7% or more than 35%. Meanwhile, the Ministry of Foreign Trade will be the authority in charge of issuing and signing the Certificates of Importation of Used Goods (CIBU) for submission to the General Directorate of Customs.
Likewise, the decree clarifies that, except for the tariff treatment that is applicable in each case, dry cargo containers, of the type used in the maritime transport of merchandise, parts and/or used pieces destined for the reconditioning, maintenance and/or repair of medical devices and equipment, are excluded from this regulation, provided that they have prior authorization to enter the country, issued by ANMAT, goods that are imported under Provision No. 6677 dated November 1, 2010 of ANMAT and goods included in item 1), c) of the Taxation Rule for Products of the Aeronautical Sector.
The text also states that the goods that enter the country under the benefits established by Law No. 25.613 (Import Regime for Inputs for Scientific and Technological Research), vessels included in the tariff items of the Common Nomenclature of Mercosur (NCM) that are owned by Argentine citizens who can prove they have resided abroad for at least two years and who return to the country to reside permanently, as well as those that the good has been abroad for at least one year in their assets, and merchandise imported under the sample regime provided for in articles 560 to 565 of Law No. 22.415 (Customs Code) and its amendments, are included.
According to the decree, a series of assets were detected for which it is convenient to facilitate their entry conditions within the framework of the present regime, in order to "provide for its use in various production processes, and others, which must be submitted to the prior consultation procedure on the effective local supply capacity of the goods involved, in the terms of the regime in question".
In this regard, within the group of goods subject to the processing of the Certificate of Importation of Used Goods (CIBU), the treatment was differentiated between the goods that are subject to prior consultation on the effective local supply capacity of the goods involved, and those excluded from said examination.
"Along these lines, it is necessary to establish a clear and predictable tariff treatment, which allows for streamlining access to goods that are permitted for import and is harmonized with the tariff policies applicable to new goods.", expresses the measure signed by President Mauricio Macri, the Chief of Staff, Marcos Peña, and the Ministers of Finance, Nicolás Dujovne, and Production, Dante Sica.
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