AFIP General Resolution No. 5582/2024
Department of Customs Law and International Trade report | AFIP General Resolution No. 5582/2024
On October 9, 2024, this resolution was published in the Official Gazette. By means of this resolution, General Resolution No. 2730/09 AFIP and its amendments, as well as any other regulation that establishes precautionary import criteria values, are abrogated.
In this way, it is expressly imposed that any definitive import destination may be subject to an ex post value control, however, this must be carried out according to the parameters established by the General Directorate of Customs – in accordance with its competencies and linked to risk analysis and the use of new technologies, the simplification of international trade and the due customs control -.
In any case, it is established that the customs service may require the offer of a guarantee in favor of Customs, on an objective and justified basis, in those operations where a risk to the fiscal interest may arise or when the difference between the declared value and the value established by the regulations in force on value control exceeds the reasonable parameters.
The provisions of the aforementioned resolution shall become effective as from the first administrative working day following its publication in the Official Gazette. For such purposes, the General Directorate of Customs is empowered to issue the necessary procedural rules.
In any case, in those procedures for the determination of value in Customs that are in progress, it was expressly stated that they will continue to be governed by the provisions of General Resolution No. 2,730 and its amendments.
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Sincerely,