Changes in Customs Regulation Following Emergency Decree 70/2023

General Resolution 5472/2023 established the creation of the “Importer/Exporter Profile” and the “Customs Broker/Declarer Profile” to administer customs declarations and other operations. Those already registered as importers/exporters or customs brokers will be automatically granted their corresponding profile. Procedural rules on these profiles will be included in the microsite in the Federal Tax Authority’s (AFIP’s) website “Foreign trade operators.”

General Resolution 2570/2009 of Special Customs Registries was adapted regarding the rest of the operators involved in foreign trade (transport agents, authorized economic operators, bonded warehouses, etc.)

Specific regulation on the express clearance regime is included in General Resolution 5474/2023. This regime has been expanded to include all goods in the nomenclature and also to allow importers to file the required documents before the ship arrives.

Changes introduced by the Emergency Decree 70/2023 also brought to the Customs Code the chance to request advanced rulings on classification and valuation criteria, which will be binding for both Customs and the applicant. General Resolution 5473/2023 includes the procedural rules for advanced rulings on classification, while General Resolution 5477/2023 does so for advanced rulings on valuation criteria. In both cases, the regulation establishes that advanced rulings will be valid at least for three years after their issuance.