The Customs Collection and Control Agency (ARCA) has decided to suspend the request for Exclusion Certificates for the Income Tax Collection Regime and the Value Added Tax (VAT) Collection Regime in definitive import operations of goods, extending the application period until June 30 2025.
This measure, formalized through the General Resolution 5624/2024, this Monday (30.12.2024) involves the following regulations:
- Income Tax Collection Regime: Applicable to definitive import operations of goods, in accordance with article 7 of Resolution 2.281/2007.
- VAT Collection Regime: It applies at the time of definitive importation of movable property, as provided in the fourth paragraph of article 8 of General Resolution 2.937/2010.
However, the suspension does not affect the operations below:
- Imports for consumption made by Micro and Small Enterprises that have the "MiPyME" certificate.
- Imports for consumption carried out on behalf of and at the request of the National State.
- Imports for consumption exempt from national taxes by Law 27.701 of the General Budget of the National Administration for the Fiscal Year 2023.
The provisions of this general resolution enter into force immediately; however, its application It will be effective only for definitive imports that are completed after January 1, 2025., as detailed in the official text.
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