Decree No. 70/2023 on "Foundations for the Reconstruction of the Argentine Economy," published on December 21, 2023 and effective as of December 29, 2023, introduced amendments to the Customs Code (Law 22.415). These changes aim to facilitate international trade in goods by simplifying procedures and reducing costs—while maintaining proper customs control.
Key tools introduced include advance rulings and the publication of technical classification opinions in infringement proceedings. These allow operators to gain clarity on critical aspects of imports and exports, aligning with World Customs Organization (WCO) guidelines.
Despite formal publicity from AFIP and industry professionals, we have noted that many stakeholders remain unaware of these new measures.
Below is a summary of these developments:
Advance Ruling:
The amended Articles 226 and 323 of the Customs Code introduce “advance rulings” for both imports and exports. This mechanism allows importers and exporters to obtain, prior to formalizing their declarations, a binding opinion from Customs regarding tariff classification, valuation, or other necessary elements for proper application of the tax regime, incentives, prohibitions, or restrictions—thus expanding the existing import valuation process.
AFIP issued three General Resolutions to implement these procedures:
These regulations detail submission requirements, processing steps, confidentiality, timelines, and appeal mechanisms. Applications must be submitted through AFIP’s online Customs Procedures System (SITA).
Once requirements are met, Customs must issue a reasoned opinion within 30 business days. If Customs remains silent, the applicant may proceed with the declaration while requesting intervention, in accordance with Articles 234 and 332 of the Code and RG AFIP No. 2127. This prevents penalties for inaccurate declarations if the issue was raised for review.
Issued advance rulings are valid for three years and are binding as long as the regulatory and factual context remains unchanged, providing certainty and facilitating trade operations.
According to an OECD study, effective implementation of advance rulings has the highest impact on trade facilitation and can significantly reduce trade costs.
Publication of Technical Opinions:
Decree No. 70/2023 also added Article 120 to the Customs Code, mandating the publication of binding tariff classification opinions issued by the Tariff Classification Division in all ongoing infringement cases. These opinions include details on the goods, tariff codes, opinion numbers, and dates—while protecting tax confidentiality.
They are publicly available on AFIP’s microsite:
https://www.afip.gob.ar/decreto-70-2023/dictamenes-tecnicos-clasificatorios/2024.asp
This gives trade operators broader access to classification criteria beyond those in RG AFIP No. 1618.
Conclusion:
These new and existing tools—such as direct delivery, content verification, and conditional declarations—aim to expedite customs procedures while ensuring proper oversight. Together, they strengthen the foundations of international trade facilitation: efficiency, transparency, predictability, and integrity.
By a customs law specialist and former Director General of Customs
Link to La Nación
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