MAY 29, 2020

AFIP General Resolution No. 4726/2020: suspension of terms in temporary import destinations

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International Trade & Customs Department report | AFIP General Resolution No. 4726/2020: suspension of terms in temporary import destinations

Dear Sir or Madam,

Within the measures set forth as a consequence of the sanitary emergency of the country, and as a consequence of the mandatory quarantine implemented by Decree No. 298/2020, General Resolution No. 4726/2020 —issued by the Federal Administration of Public Revenue (AFIP for its acronym in Spanish)—, was published today in the Official Gazette, suspending all operative periods contemplated by our Customs Code.

Notwithstanding, some periods have been excluded from the aforementioned suspension:

a. Those relative to import and/or export transit suspensive dispatches;
b. Those relative to the arrival of the goods, except for the corresponding to justify any surpluses or missing items;
c. Those relative to the validity of the export request;
d. Those relative to the formalization of the post-shipment declaration;
e. Those relative to waiting periods for payment of export tributes;
f. Those relative to report the delivery of the goods to the consignee by the PSP/Courier;
g. Those upon which the AFIP or the General Customs Directorate have no oversight and/or application authority.

The measure in place does not imply the invalidation or invalidity of any acts completed during the duration of said suspension, which will be fully valid.

Do not hesitate to contact us should you require any further information.

Sincerely,

Guido Hernán Krolovetzky