D.G.A. General Instruction No. 22/2023: procedural guidelines for the uniform application of provisions added under the Urgent Decree No. 70/2023.
International Trade & Customs Department Report | D.G.A. General Instruction No. 22/2023: procedural guidelines for the uniform application of provisions added under the Urgent Decree No. 70/2023
Dear Sir or Madam,
On December 29th, 2023, General Instruction No. 22/2023 was published in the General Customs Directorate Gazette and the Electronic Library of the Federal Tax Authority. This instruction establishes procedural guidelines for the uniform application of provisions added under the Urgent Decree No. 70/2023 regarding Articles 245, 343, 453, 463, and 789 of Law No. 22,415 (hereinafter, Customs Code).
To strengthen and promote international trade activities, Decree No. 70/2023 introduced several measures, including the modification of Article 245 of the Customs Code, stating:
“(…) 1. The customs service agent who, during customs clearance, prima facie detects the commission of any customs offense shall proceed to file the relevant report with the customs administrator or whoever performs their functions and, if necessary, to extract representative samples to assess its seriousness or likelihood.
2. Once done, the goods will be released, and the proceedings will be forwarded to the customs administrator in whose jurisdiction the events occurred, who may request the establishment of a guarantee under the terms of Article 453, subsections a) and h). The failure to establish the guarantee will result in the immediate suspension of the importer, as per the regulations issued.”
Similar to import-related procedures, the same approach was implemented for export destinations by modifying Article 343 of the aforementioned legal framework. To implement these measures immediately, the following guidelines are set:
• 1. The customs service agent who observes prima facie the commission of any customs offense will file the report and, if necessary, extract representative samples for assessment.
• 2. Additionally, the report will be recorded in the Malvina Information System (from now on, M.I.S.), and the following details will be included in the procedure called “Guarantee Regime Article 453, subsections a) and h) of the Customs Code – Urgent Decree 70/23” of the Customs Procedures Information System (hereinafter, C.P.I.S.): a) report number; b) customs value of the goods; and c) image of the report and relevant documentation.
• 3. The respective leadership must validate the information entered in the information systems and, if applicable, assign a C.P.I.S. and physical (S.I.G.E.A.) or digital (G.D.E.) file number.
• 4. Once completed, the registered report will be lifted—solely to allow the release of the goods as regulated under Article 789 of the Customs Code.
• 5. After releasing the goods, the acting customs officer will, through the system, deny the delivery of the customs file and send it to the reporting area to proceed with the respective investigation.
• 6. The Administrative Judge will access the C.P.I.S. and, according to their powers, reject, modify, or approve the procedure. In case of rejection by the reporting area, notification will be made through the system to the immediate leadership of the reporting area and the acting agent via “E-Internal Communications Window” and to the taxpayer through the S.I.C.N.E.A. for rectification. In the event of any modification to the procedure, it will be promptly amended in the corresponding system.
• 7. If the procedure is approved, the taxpayer will be notified of the amount to be guaranteed through the “Customs Electronic Communication and Notification System” (hereinafter, C.E.C.N.S.) to ensure that, within the next 16 business days, they establish a guarantee under “SUCO” (contentious summary) as per General Resolution No. 3,385 and amendments.
• 8. It is worth noting that if the taxpayer does not provide the required guarantee and/or exceeds the aforementioned deadline, the operator will be automatically blocked as an importer/exporter.
This General Instruction came into effect on the day of its issuance.
Do not hesitate to contact us if you require any further information on this matter.
Sincerely,
Guido H. Krolovetzky