Update of the Procedure for Exporting Classic and Used Vehicles

The Argentine Tax Authority (the “AFIP” after its acronym in Spanish) has updated the regulations regarding the registration of exports of certain vehicles. The main objective is to streamline administrative procedures, reduce delays and avoid unnecessary costs.

Under this resolution, old, classic and vehicles that have special historical interest will be considered as such when their age exceeds thirty (30) years from their manufacturing date.

To export these vehicles, the exporter must submit Form OM1398/A, through the “Computerized System of Customs Procedures” application (the “SITA” after its acronym in Spanish), selecting the procedure “Customs Electronic Note” (“MUELA” after its acronym in Spanish) and sub-procedure “Electronic Form of State of Parts and Pieces”, which will be available online through the Argentine Tax Authority’s website.

The definitive export of used vehicles will be declared with the OM-1993 SIM form – regular export declaration form - through the Malvina System (the “SIM” after its acronym in Spanish). Customs must verify the automobile’s de-registration from the National Registry of Automotive Property. The registered holder on the de-registration request must coincide with the exporter, unless it is an export on behalf of third parties. In this case, the prior registration must be in the third party’s name (registration holder). For exports of old, classic and / or special historical interest vehicles the procedure is substantially the same. In those cases, the main difference is that the SIM will request the presentation of a special document called “NRO-SITA-OM1398A” that needs to be signed by a customs officer.

The temporary export of used vehicles, except for vehicles used by tourists, requires the presentation of the title of property or proof that proves ownership of the vehicle's registration with the National Registry of Automotive Property.  If this certificate is not available, a special certification will be required to prove it. In the case of temporary exports of old, classic or special historical interest vehicles, the SIM will additionally request the document “NRO-SITA-OM1398A” for customs checks and clearance. When the temporary import is intended to become a definitive one, the prior authorization of the customs service must be obtained.

In the case of the export of an old vehicle and / or of special historical interest, after the registration of the export declaration, the declarer must indicate the identifying number of the export destination and attach the electronic form of corresponding parts and pieces through SITA.