This Friday, the Government regulated the implementation of the special regime for the importation of incomplete cars to end up in the country. This is what he arranged.
Within the framework of the provisions of the Decree 310/2023which established an Extrazone Import Duty (DIE) of 14% for the import of incomplete vehiclesthe Government established this Friday some conditions that companies and projects must meet in order to access the benefit.
Let us remember that the National Executive Branch (PEN) created a special regime for the importation of incomplete and completely disassembled vehicles to be assembled in the Argentine Republic with the incorporation of local auto parts. The aforementioned Decree establishes the reduction of rates and the exemption from payment of the verification fee for new productive projects that contribute to the insertion of the industry in global value chains.
Who can access this tax benefit
In that context, this Friday, through the Resolution 579/2023 of the Ministry of Industry, The conditions of access, acceptance and control of that program were established. Among other points, it was established that, to access this benefit, the projects must have a surplus in their external trade balance, in each annual period counting from the second year since their start-up and in the accumulated period of five years.
The Applicant companies must be registered in the Single Registry of the Productive Matrix (RUMP). To make the request, they must enter the Remote Procedures Platform (TAD), using the tax code obtained in the system of the Federal Public Revenue Administration (AFIP) and upload electronically, as an Affidavit, the relevant documentation.
Source: Ambito
