The AFIP, through the General Directorate of Customs (DGA) extended by 60 days the period for holders of fiscal deposits to adapt to the new requirements established last year.
Through General Resolution 5353/2023 published in the Official bulletinthe customs body extended “for the only time and exceptionally” for 60 days the 365-day period established in General Resolution 5,182 of April 2022, responding to a request from the Chamber of Private Fiscal Deposits (Cadefp).
The DGA grants the term to allow the readjustment of tax deposits, in accordance with the provisions of the norm, so that they can be enabled.
The same term also applies to already authorized deposit permit holders who must make adjustments and their corresponding presentations.
Once this period expires -on June 5th-, applicants may make, with duly founded reasons, a new extension request through the Customs Procedures Information System (SITA) with a minimum of one month prior to the expiration of the agreed term.
Once the term expires, the procedure will expire and, if applicable, the validity of the operational place will be closed in the Table of Operational Places (LOT) of the Malvina Information System (SIM), authorizing, if necessary, the delivery of goods whose clearance has been issued. been cleared by Customs.
The changes in the procedure for authorizing tax deposits made last year seek to give it greater agility through the total digitalization of the presentations, the granting of longer terms for the readjustment of procedures and the simplification of the processes for foreign trade operators.
The regulations also grant the possibility of assigning a fraction of the fiscal estate to a courier service provider, while also improving the traceability of the stock control of the merchandise.
The fiscal warehouses are operational establishments -of state or private administration- authorized by the DGA where the goods that enter or leave the country are stored, being fundamental in the logistics chain of import and export operations.
Source: Ambito
