Decree 70/2023, an abstract norm in customs matters that seeks to limit control powers

Decree of Necessity and Urgency 70/2023 is in conflict with the National Constitution since its conception. Not only because of the judicial rulings that have partially resolved this issue, but also because of the legal weakness that it acquired after its rejection in the Senate.

Although Law 26,122 establishes that for a DNU to cease to be in force it must be rejected by both chambers, the Senate and the House of Representatives, and that until this occurs it will continue in force, The lack of political support for the measure is clear.

With regard to customs regulations, DNU 70/2023 attempted to change organizational and control issues of Customs that, in order to try to facilitate and provide more tools for customs users, the only thing it did was generate a “feeling of agility”, but without due control.

Along those lines, The early resolution procedure is clearly unconstitutionalwhile removing the legal power granted by the Customs Code, Law 22,415, to customs administrators to resolve conflicts (complaints), within a regulated procedure.

Limitation to control in primary or secondary zone

The Customs Code has always established a procedure that allowed administrators, in their role as administrative judges, to rule according to the evidence produced in the complaint file. This, in turn, has a legality control that, according to the appeal regime chosen by the administrator, could be appealed before the National Tax Court or the Federal Court of the entire country. But now this has been completely buried with a procedure that limits and restricts all infraction proceedings and therefore curtails the authority of the customs officer to investigate or control in the primary or secondary zone, since he could no longer freely denounce each specific case.

Football for the stands

Along the same lines of “facilitation and streamlining,” the DNU “eliminated” basic requirements for registration as an importer and exporter. These requirements were used to control who wanted to import or export goods. Today, in the words of DNU 70, any legal or natural person could import or export goods, but without analyzing whether they have a criminal record or any pending issue with the law. But it also removed the requirement of a customs broker, as serious as this can be with the complexity that international trade requires for an increasingly technical and hierarchical customs broker. DNU 70 eliminated it, or intended to do so.

Now, all this is just “football for the stands.” The Import and Export registry continues to exist in the AFIP Registry System, only with the euphemism of “PROFILE” and foreign trade operations continue to be registered by customs brokers.

Conclusion

As reflected in the shield at the entrance to the building, divided into a cross and composed of four cantons and a superimposed fifth canton, since 1534 the Customs consolidated the national organization.

Historically, there have been countless fleeting officials in the national government, with a foundational vision, believing that the State and Argentina began with them. And they always seek to reflect that egocentric and foundational vision of Customs. These officials come and go, and will continue to come and go, but there is always one common factor: the responsibility, at the end of the day, always falls on the customs worker.

For this reason, it is important to support and defend the role of Customs. There is certainly much to improve, but it is important to remember that Customs is where the nation is born and its workers are the first line of control in the defense of national interests.

Nationalism is not only proclaimed by defending a football match. It is practiced every day by defending the national industry and Argentine work.