The Ministry of Industry and Commerce modified the complementary regulations of the import regime of assets that are members of large investment projects, adjusted the calculation of national integration and established a new automatic system to issue the record of file in process.
He Ministry of Economy introduced changes in the complementary regulations of the import regime of goods integrating large investment projects, with the objective of facilitating its application and adapting it to the modifications established by Resolution No. 938/2025. The measure was formalized through a resolution of the Ministry of Industry and Commerce published Monday in the Official Gazette.
This regime, created by Resolution No. 256/2000 of the Ministry of Economy and regulated by Resolution No. 204/2000 of the former Ministry of Industry, Commerce and Mining, establishes tariff benefits for the importation of goods for complete production lines and autonomous linked to large investment projects.
The rule replaces article 4 bis of Resolution No. 204/2000 to specify the scope of key concepts:
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Complete and autonomous production line: harmonized set of subsystems that, sequentially acting, transform or integrate raw materials into products or by -products; They condition or classify inputs; or pack and palletize industrialized products by the company itself. The result of the process is required to be a stable, identifiable and with commercial specification.
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Biological processes: In projects that involve breeding, reproduction or development of living organisms, incorporated goods must include electronic, digital or electromechanical technology to automate, monitor or control the process.
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Complementary goods or accessories: indispensable elements for the product to meet its benefits, such as laboratory or measurement equipment, whose import is only admitted together with the production line.
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Intermediate goods: industrial products of local suppliers that are integrated into the production process.
The new text of article 7 details the formula to determine the minimum percentage of 10% of national goods that must be incorporated into the project. The calculation will be done on the FOB value in dollars of imported goods, converted to local currency depending on the exchange rate consigned in the import dispatch, and considering the values invoiced with VAT included for national goods.
Only national goods installed on the property of the beneficiary company or in the direct suppliers production lines related to the manufacture of intermediate goods. The goods manufactured by the requesting company itself and those amounts corresponding to services are excluded, except for labor in prefabricated structures.
Automatic issuance of the record of file in process
The new article 21 introduces the automatic emission of the Constance of file in process (CET)which will be generated by the system from the load of Annex III a) of the regime user manual. The CET will have a sworn declaration, it will be nominated and non -transferable and will be valid for 180 calendar days for its presentation before the General Directorate of Customs, provided that the required guarantees are constituted. Its issuance does not imply the automatic granting of the benefits of the regime or the acceptance of the project framing.
The modifications will begin to govern the day after its publication in the Official Gazette.
Source: Ambito
