Argentina: Customs regulates amendments to the Customs Code introduced by Decree 70/23

04 Jan 2024    2 minute read

In brief

Through a series of regulations published in the official gazette on Friday, 29 December 2023, and Tuesday, 2 January 2024, the Federal Tax Administration (AFIP) regulated part of the changes introduced in the Customs Code by Decree 70/23 ("DNU 70/23").

Contents

In depth

We summarize the published regulations below.

  • AFIP General Resolution No. 5477/2023 — Advance ruling on valuation criteria

This resolution establishes the procedure to be followed by importers who wish to obtain an advance ruling on how to value the merchandise being imported. The purpose of this consultation is to provide certainty to the importer on the value attributed to the merchandise, thus reducing litigation.

  • AFIP General Resolution No. 5474/2023 — Direct release of goods to market

This resolution establishes the procedure for filing the destination request prior to the arrival of the means of transport. This will speed up the time required for the release of the goods, resulting in lower import costs.

  • AFIP General Resolution No. 5473/2023 — Anticipated classification resolution

This resolution establishes the procedure for processing requests for advance rulings on the tariff classification of goods to be imported. This should reduce conflicts and the risk of customs infringement proceedings.

  • AFIP General Resolution No. 5472/2023 — Special customs records

The "Importer/Exporter Profile" and the "Customs Broker/Declarant Profile" are created for the purpose of managing the destination of goods and other customs operations, which must be carried out in accordance with the provisions of the regulations in force. In this way, the elimination of the importer/exporter and customs broker registries provided by DNU 70/23 is implemented.

  • DGA General Instruction No. 22/2023

The procedural guidelines for the release of goods subject to infringement claims under Articles 954 a) and c) of the Customs Code are established. This regulation establishes the administrative circuit to be followed by the intervening areas of the General Directorate of Customs to allow such release without detention of the goods (in accordance with the amendments introduced by DNU 70/23 to the Customs Code) until the computer systems involved are adapted.

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Contact Information
Esteban Ropolo
Partner
Buenos Aires
Read my Bio
esteban.ropolo@bakermckenzie.com
Victoria Acevedo Freixas
Associate
Buenos Aires
victoria.acevedo@bakermckenzie.com

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