The National Executive Branch established the requirement of an import certificate for those merchandise from the La Plata Free Trade Zone that are covered by the benefits established in Law 27.701 (National Budget for 2022), which must be presented to the Aduana once issued by the Ministry of Commerce.
This is established by Decree 341/2023, published this Friday (07.07.2023) in the Official Gazette, whose text describes the following points:
Benefits and requirements of Law 27.701
⦁ Destinations to the Genera Customs Territoryl
Law No. 27.701 specifies that all merchandise produced annually by users who have acquired the right to develop activities within the La Plata Free Trade Zone and which have the character, at the time of the sanction of said law, of State Companies, in the terms of Law No. 20.705, State Companies, in accordance with the provisions of Law No. 13.653 (amended by Law No. 14.380 and ordered by Decree No. 4053/55) and its amendments, or state public entities, may be destined to the General Customs Territory provided that comply with Mercosur rules of origin, and that similar treatment will be given to by-products, derivatives or waste with commercial value, with non-economic prohibitions applicable in all cases, where applicable. (First paragraph of article 69 of Law 27.701).
⦁ Exemptions from the payment of taxes
It is also provided that, for the purposes of the provisions of the preceding paragraph, importation for consumption into the General Customs Territory of the following countries is exempt: derechos of import; of the Tasas for port, airport, statistical and verification services, as well as for the taxes internal and Value Added Tax.
⦁ Deadline and requirements
Law 27.701 provides that the benefits will govern until the 31 of December of 2023, inclusive, and that the merchandise covered by them may not be transferred to private individuals or legal entities for a period of FIVE (5) years counted from the date of its release to the market. (Second paragraph of article 69 of Law 27.701).
regulation
Since Law 27.701 transfers the power to the Executive Branch to issue the interpretative, regulatory or complementary norms required for the implementation of the provisions of article 69, Decree No. 341/23 establishes the requirements that must be fulfilled for these cases.
⦁ Submission of the Import Certificate
It is established that for the purposes of applying the provisions of article 69 of Law No. 27.701, the importer must submit to the General Directorate of Customs.
⦁ Procedure
For the purposes of processing the Import Certificate mentioned in article 1 of this decree, the importer must submit to the Import Directorate of the National Directorate of Foreign Trade Management of the Undersecretariat of Commercial Policy and Management of the Secretariat of Commerce of the Ministry of Economy.
⦁ Córdoba
The Import Certificate Model is approved as follows: Annex II (IF-2023-72164751-APN-DIMP#MDP) is an integral part of this measure.
⦁ Analysis and precautions
For the purposes of analyzing the origin of the issuance of the Import Certificate provided for in article 1 of this decree, the Import Directorate of the National Directorate of Foreign Trade Management The Undersecretary of Commercial Policy and Management of the Secretariat of Commerce of the Ministry of Economy may request technical reports from the competent departments or agencies according to the merchandise involved. In the event of missing, incomplete or inaccurate documentation, the application for the issuance of the Import Certificate will be rejected, without prejudice to the application, if applicable, of the measures provided for in article 110 of the Regulation of Administrative Procedures (Decree 1759/72).
⦁ Enforcement authority
The implementing authority of this decree is the Undersecretariat of Commercial Policy and Management of the Secretariat of Commerce of the Ministry of Economy, being empowered to dictate the clarifying and complementary regulations that are necessary for its correct interpretation and application. The Import Directorate of the National Directorate of Foreign Trade Management of the Undersecretariat of Commercial Policy and Management of the Secretariat of Commerce of the Ministry of Economy will be the authority in charge of issuing the Import Certificate mentioned in article 1 of this decree.
⦁ Destination verification regime
For the purposes of compliance with the provisions of the fourth paragraph of article 69 of Law No. 27.701, the merchandise covered by this decree will be subject to the Destination Verification Regime for a period of five (5) years counted from the office to the square.
Background of the purpose of the Free Trade Zone
That by article 1 of the Law No. 5142 The National Executive Power was authorized to admit into the port of La Plata, or into a specific portion of it and the adjacent lands, free of customs duties and any internal taxes, merchandise of foreign origin.
That, likewise, article 4 of the law cited in the preceding recital established that merchandise leaving the free zone for the customs zone will be subject to the tariffs and fiscal taxes that correspond to them, in accordance with the legislation in force, as if they came directly from abroad, also providing that articles manufactured in a free zone will pay the duties corresponding to the raw materials used in their manufacture.
Extension of purpose
That, on the other hand, by article 6 of the Decree No. 1788/93 It was established that in the Free Zone of La Plata, province of Buenos Aires, commercial activities may be developed, services and industrial, the latter with the sole purpose of exporting the resulting merchandise to third countries, adding that, notwithstanding the foregoing, in said Free Zone capital goods that do not have a history of production in the General Customs Territory may be manufactured, in order to admit their importation into said territory.
The measure of the National Executive Power is immediate application.
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