Flexibilization of customs formalities

Part of the Decree 70/2023 is oriented to the modernization of customs proceedings seeking making customs controls more efficient and simplifying customs clearance.

Among these measures, the new Section 120 bis of the Customs Code imposes full digitalization of proceedings and formalities carried out before Customs, incorporates the digital signature and establishes paper-backed proceedings only as an exception.

New Section 120 ter of the Customs Code seeks to provide more regulatory foreseeability for foreign trade operators. It is set there that all customs regulations not only need to be published but they also must have a reasonable term between their publication and when they come into effect.

Other change that will be useful for operators in said foreseeability is the inclusion of advanced rulings for imports (Section 226) and exports (Section 323) in the Customs Code. These advanced rulings will be binding both for the operator and Customs and may be requested on matters of classification, origin, valuation and any other element required to determine the applicable customs taxation or regulatory regime in force.

In this line, the guarantee regime was also mad more flexible seeking faster customs clearance. It is established that operators can set up guarantees and request clearance when discussing challenges in taxation and/or facing potential applicable fines due to alleged customs infractions. A new appeal procedure is applicable if Customs denies setting up said guarantee. The Administration was also enabled to extend the guarantee regime for other situations.

Decree 70/2023 also authorizes the importer to start filing customs declarations up to five days before the goods arrive (Section 279) to speed up customs clearance.

Finally, Section 153 of Decree No. 70/2023 mandates the Federal Executive to sign international treaties and agreements that tend to innovate and simplify administrative proceedings and customs control, aiming to reduce costs and promote the inclusion of Argentina in the international marketplace.