The Federal Administration of Public Revenues (AFIP), Florencia Mizrahi, decided to implement changes in the Customs Code to introduce what are called Advance Customs Resolutions and thus go one step further in removing obstacles to economic activity.
This was established through a General Resolution of the AFIP published in the Official Gazette this Tuesday, through which approved the regulations of articles 120 and 132 of the controversial Decree of Necessity and Urgency (DNU) 70/2023. .
This occurs in a framework in which the officials of the National Government continue with their deregulatory management of the economy, given that, in many cases, they are taking the famous decree as valid, although they still It is not clear whether it will be able to comply with the legislative process and be approved or not.
What is Advance Resolution and what is new?
The Advance Ruling is a request that an importer or exporter can make to the customs service before formally beginning a foreign trade operation. in order for the organization to classify the product in question correctly.
This is generally done toavoid tax treatment problemsespecially when there are doubts whether a good or merchandise It can be processed through one customs position or another. In that case, Customs is asked to issue a prior resolution.
As indicated foreign trade business sources consulted by Ambito, exists high expectation because the rule establishes that the determination made by Customs It will be binding, that is, it will not be merely informative, as it was until now.
The resolution published in the Official Gazette states that the DNU “incorporated advance resolution into articles 226 and 323 of the Customs Code – Law 22,415 and its amendments.
The official points out that the measure is dictated “for the purposes of facilitating international trade and ensuring certainty regarding customs procedures and formalities” with the aim of “a correct application of the tax regime, of stimuli, or prohibitions or restrictions on imports or exports.”
The mechanism is contemplated in the regulations provided by the World Trade Organization (WTO) in the protocols on facilitation of exchange between countries and blocks. Essentially, try prevent a customs service from stopping imports by relying on bureaucratic issues.
The objective of AFIP
The measure forces Customs to provide a response to the eventual importer or exporter within 30 dayss, and once the doubt is resolved, the document issued will be valid for three years.
In the case of purchases abroad, andDNU 70/2023 states that “if before requesting an import destination, the iThe importer has doubts regarding the criteria that the customs service could adopt. regarding the tariff classification, origin or valuation of the merchandise, or in relation to the elements that are necessary for the correct application of the tax regime, prohibitions or restrictions, referring to the imported merchandise, pmay request the customs service to issue an advance resolution, duly founded, that establishes the criteria applicable to the case.”
In the same way, the exporter can act before the agency in the event that it is not clear what the treatment of a certain product could beto pay the withholdings in case it is reached.
How the DNU treatment continues
The extensive regulation established by President Javier Milei in December of last year seeks to repeal 79 laws and modify another 300. A little more than two months after the appointment of the new president of the Chamber of Deputies, Martín Menem, the bilateral commission that analyzes the viability of the DNU was able to be formed.
The body made up of 8 senators and as many deputies will meet every Thursday, and in this case, it must first determine if there were causes for President Javier Milei to issue such a rule without waiting for the usual parliamentary treatment.
Source: Ambito
