The AFIP has issued a Resolution by which it is implements Insurance through a Surety Bond Policy to insure imported goods subject to customs investigations, in accordance with the Guarantee Regime expressed in art. 453, paragraphs hei and following of the Customs Code (CA).
However, the possibility of insuring the goods subject to investigations was already expressed in art. 455, paragraph d of the CA, as there is a mention of “guarantee insurance”.
Lo What is new is that an Electronic Policy is now regulated, according to the forms that make up the Annex of the AFIP Resolution 4013-E, dated March 14, 2017.
But I believe that we will have to wait for the operation of said instrumentation in order to be able to assess its advantages or disadvantages, since in the same Resolution referred to it is determined that whoever intends to avail himself of the regime, must wait for the Department of Legal Procedures to request from another customs department a liquidation, on taxes, fines, customs value, etc.; according to the case that may correspond. And it is probable then that the petitioner will not obtain a response to said request within a reasonable time.
We must bear in mind that it is common to have a delay in sorting out the investigators, and if we then add the delay in dispatching the inquiry and waiting for the settlement, it would be very burdensome for the person subjected to the investigation; in this regard, we must not forget that this is a process that involves the imputation of an illegal act; and even in cases of infractions, the reasonableness of the time that a criminal process must take must not be overlooked.
In principle, it seems to be a modality that seeks to speed up the process, through an electronic presentation; but when the consultation on the liquidation is established, it is likely that the good intention of the measure is undermined. I reiterate, then, that We will have to be cautious and wait for the results in practice..
Author: Guillermo Sueldo. Customs Law Attorney
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.
