The expert explains that the new or used effects that a traveler, considering the circumstances of his trip, could reasonably use for personal use or consumption or as a gift, provided that the quantity, quality, variety and value do not allow presuming that they are imported for commercial or industrial purposes ”.
And it adds that the regulations explain that personal use or consumption effects are “clothing and toiletries, and other goods that are manifestly of a personal nature, including a laptop that does not require an external source of energy for its operation (notebook type). or tablet) and a cell phone.”
What items do not pay taxes?
Consequently, Menéndez indicates that, at the time of establishing the tax liabilityit is clarified that the accompanied baggage of all categories of travelers is free of the payment of liens in relation to:
- a) Clothes and objects for personal use
- b) Books, brochures and newspapers.
In addition, according to the tax accountant Daniel Dubin, people who return from another country may enter objects purchased abroad for an amount equal to or less than $300 in luggage by land or river and will not have a franchise if the purchases are made in the country. arrival free shop, except in Puerto Iguazú where the limit is US$500, the same as that applicable for air or sea transportation, “which allows you to enter US$500 in luggage and purchases for up to that same amount in the free shop” .
However, it is worth clarifying that the travelers under 16 years of agewho have not emancipated, will enjoy 50% of the tax exemptions that correspond to the elderly of the same category, provided that they are effects appropriate to their age.
For the purposes of determining the value of the goods that make up the baggage, the value of their acquisition accredited by invoice will be taken into account and, if there is no invoice or its inaccuracy is presumed, the regulations provide that the value will be taken into account. generally established by the customs authority.
What happens if the franchises are exceeded?
But, what happens then if a person exceeds the amounts of the franchises? Menéndez clarifies that “the amount that exceeds the franchises is subject to the payment of a 50% tax” in those cases.
An important detail that the lawyer contributes in this regard is that, When a family group enters – married couples, cohabiting unions and unemancipated children under 16 years of age – the franchise may be used jointly, even when it is a single effect. However, it is essential to know that “the franchises may not be used more than once a month.”
What about transferring money?
These rules apply to luggage and purchases abroad, but many people also tend to have doubts about what happens with the transfer of money.
As Dubin explains, “the entry and withdrawal of sums less than u$s10,000or its equivalent in another currency, while for children under 16 years of age the limit is US$5,000, and, if the entry of a higher amount is sought, a special declaration must be made in Customs”.
The national currency of legal tender is exempted from this limitation, without prejudice to the fact that the declaration must be made before the Customs Delegation through the form OM-2250-A, when the total amount to be paid is equal to or greater than the equivalent of US$ 10,000. .
Source: Ambito
