Following the COVID-19 pandemic, there was a huge increase in e-commerce and, of course, it became very common to buy products online from foreign sites to receive them directly at home (“door-to-door” system). This cross-border e-commerce was taken advantage of not only by individuals but also by many companies.
However, it was not always rosy. In July of this year, the Central Bank of the Argentine Republic prohibited the financing of this type of purchase in installments (1) and then, in that same month and year, the surcharge on the so-called dollar card (35) imposed in November of last year increased from 45% to 2%.
Recently, to add to the restrictions, the government established a new limitation on personal purchases made outside the country through Postal Service Providers PSP/Courier (3). Thus, the Federal Public Revenue Administration reduced the amount from 3000 usd to 1000 usd of the FOB value of the merchandise that enters the country through this regime. This amount includes the value of the country of origin of the merchandise, without taking into account taxes and shipping and import costs.
Beyond that, courier services are greatly affected. We are talking about a reduction of one third of the maximum limit for importing imported products that are largely unavailable in the country or that are more convenient due to inflation.
The resolution takes into account the current economic scenario, seeks to protect the National State and limit the indiscriminate flight of foreign currency, but fundamentally reduces inequality in the treatment with customs brokers. This is based on the consideration that the broker is an intermediary that generates many costs to the logistics chain, while the courier allows for greater ease in the customs process, thus generating this being the most used channel.
The courier service is governed only by isolated resolutions, so its obligations and responsibilities are not exhaustively regulated. Nor can a risk profile be drawn up so that it can be compared to other international trade operators, and for this reason the customs broker is at a clear disadvantage, as an auxiliary to the customs service is subject to severe infringement and disciplinary sanctions. In addition, as mentioned in a statement by the Customs Brokers Centre (CDA), it is necessary to limit the activity of couriers: "for the exception to compliance with the new banking communications regarding the payment of imports, which harm fiscal income and the national industry".
We must also highlight the importance of being in line with the requirements of transparency, impartiality and non-discrimination established in the Trade Facilitation Agreement promoted by the World Trade Organization (WTO), to which Argentina is a signatory.
Therefore, although this resolution of the Federal Public Revenue Administration does not solve the problem by adequately regulating the activity of Postal Service Providers (PSP/Courier), in a certain way, it levels the situation with other operators, helping to eliminate unfair competition between them. This is not only a concern for customs brokers, as it also affects other operators such as freight forwarders.
Thus, this new resolution is in line with what has been established by the World Customs Organization (WCO), which is trying to bring order with its Rules on Cross-Border Electronic Commerce. Literally, in its Introduction it highlights that “Customs plays a crucial role in the flow of e-commerce shipments…To this end, this Framework is developed with the expectation that WCO Members will adopt these standards and practices that are based on mutual trust, communication, collaboration and an understanding of the benefits to all concerned, taking into account that, in accommodating this new trading system, existing trade processes should not be overlooked. The facilitation of cross-border e-commerce should be promoted without compromising the level playing field with traditional trade.”This means that this new way of trading must be accommodated in the commercial model that has been in place, a sort of make-up or adaptation, but preserving the equality of benefits and conditions, and of treatment for the remaining operators of international trade.
- Through Communication “A” 7535/2022. Sanction date 30-06-2022. Published in the National Gazette of 05-2022-XNUMX.
- General Resolution 5232/2022 – AFIP – Published in the Official Gazette of 14/07/2022.
- General Resolution 5260/2022 – AFIP – Published in the Official Gazette of 23/09/2022.
Lawyer, Master in Criminal Law from the Austral University.
He completed a postgraduate degree in Cybercrime and Digital Evidence at the University of Buenos Aires.
He teaches Customs Criminal Law at various seminars and conferences. He is the author of numerous articles published in specialized journals.
He currently resides in Berlin, Germany, conducting research studies related to Cybersecurity.
