Decree No. 41/2026
International Trade & Customs department report | Decree No. 41/2026
On January 26, 2026, Decree No. 41/2026 was published, whereby the National Executive Branch introduced a significant amendment to the advance rulings regime provided for in Sections 226 and 323 of the Argentine Customs Code, establishing a new allocation of authority for import and export operations.
In this context, advance rulings related to tariff classification, customs valuation, and other elements necessary for the proper application of the tax regime, as well as for the application of prohibitions or restrictions, remain within the jurisdiction of the customs authority. Conversely, advance rulings concerning the origin of goods fall under the jurisdiction of the Secretariat of Industry and Commerce of the Ministry of Economy.
Likewise, the Decree differentiates the applicable appeal mechanisms depending on the authority issuing the ruling. Advance rulings issued by the customs authority may be challenged through the appeal set forth in Section 1053 of the Customs Code, while advance rulings on origin are subject to the general administrative remedies provided for in Sections 84 and 89 of Decree No. 1759/72.
The measure enters into force as from its publication in the Official Gazette.
We remain at your disposal to address any questions regarding the scope and application of this regulation.
Guido H. Krokovetzky and Augusto Vechio