Implementation of General Resolution Nº 3252/12 – Federal Administration for Public Revenue (AFIP)

We would like to remind you of the new regulations governing all exports to Argentina. It is important to have all of these aspects in order, given that, otherwise, you will not be permitted to unload your cargo in Argentina, thus leading to fines and additional costs.

Implementation of General Resolution Nº 3252/12 AFIP
Date: 20th January 2012

At a meeting held on Thursday 19th January 2012 within the framework of the Customs Consultative Committee, the question of implementing Advance Sworn Import Affidavits (DJAI) Res. Nº 3252/12 was addressed. Government officials (Siomara Ayeran, Dr. Pedro Roveda and Silvio Minisini) highlighted the fact that advance information is considered by the World Customs Organisation (WCO), within the Framework of Standards to Secure and Facilitate Global Trade, to be a basic aspect in terms of facilitating the exchange of customs information, in which respect they do not consider this measure to be an obstacle for the end destinations of consumer imports.

A summary of the points discussed is outlined below:

General information:
Special cases shall be processed urgently as an exception (for example, key production replacement parts, medicines, etc.).

Once the DJAI is submitted, the Federal Administration for Public Revenue (AFIP) shall handle the application within the following 48-72 working hours, simply applying a systemic control process to same. The information shall be passed on via electronic means to the competent body, the Secretariat for Domestic Trade.

AFIP aims to ensure that each DJAI receives a response within a period of no less than 10 working days.

The DJAI can be submitted by either the Importer or the Customs Clearance Agent though the Maria Computer System kit.

Information to be included in the Advance Sworn Import Affidavit (DJAI):

. The Importer’s Single Tax Identification Code (CUIT).
. Company name.
. Single Tax Identification Code (CUIT) of the Customs Clearance Agent (only if said party is involved).
. Currency.
. Description of the merchandise.
. Unit price.
. Total FOB.
. Customs classification according to the Maria Computer System (SIM).
. Commercialisation unit.
. Quantity.
. Country of origin.
. Country of provenance.
. State of the merchandise.
. Incoterms.

A tolerance margin of +/- 5% shall exist regarding the FOB load.

The validity of the DJAI shall be 180 days, which is extendable.

Various DJAI’s can be applied to the same import dispatch, whilst the same DJAI can also record various dispatches.

The DJAI is not transferrable. Should a sale occur in a Primary Customs Zone, as well as in a Customs-Free Zone, the buyer must take out a new DJAI and replace that of the seller.

The status of DJAI’s is notified via “E-Onestopshop” (E–Ventanilla) and MOA (“My Customs Operations”).

DJAI’s whose merchandise is subject to late shipment shall be rapidly processed by the Customs Control Department (SGCA).

Merchandise that enters Customs-Free Zones must process a DJAI if it exits these zones (ZFE1) after 31st January 2012.

During the week in which the new regulation is introduced, AFIP shall publish a User’s Manual and FAQ’s on the micro-site (http://www.afip.gov.ar/djai/) devoted to this resolution.