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CODIGO ADUANERO MERCOSUR

Law 26,795

Incorporate the Mercosur Customs Code into the national legal system.

Sanctioned: November 21st 2012

Promulgated: December 10, 2012


ARTICLE 1 — Incorporate into the national legal system the Customs Code of Mercosur approved by the Council of the Common Market through Decision No. 27 of 2 August 2010, which consists of one hundred and eighty-one (181) articles, whose photocopy authenticated in Spanish is part of this law.

ARTICLE 2° — The regulation referred to in Article 1 shall enter into force once it has been internalized by all States Parties in accordance with Article 40 of the Additional Protocol to the Treaty of Assumption on the Institutional Structure of Mercosur — Ouro Preto Protocol — signed by the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Eastern Republic of Uruguay, in the city of Our Preto, on December 24, 1994,

ARTICLE 3° — Contact the national executive branch.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE TWENTY DAYS OF THE MONTH YEAR DOS MIL DOCE.

— REGISTRATION BAJO #26,795 —

LOVE BOUDOU. - JULIAN A. DOMINGUEZ. - Gervasio Bozzano. — Juan H. Estrada.


MERCOSUL/CMC/DEC. No. 27/10


VISTO: The Treaty of Asunción, the Protocol of Ouro Preto, Decisions No. 01/92, 25/94, 26/03, 54/04, 25/06 of the Common Market Council and Resolution No. 40/06 of the Common Market Group.

CONSIDERING:

That the Treaty of Assumption in its article 1 reaffirms that the harmonization of the laws of States parties in the relevant areas is one of the essential aspects of forming a Common Market.

That Decision CMC No. 54/04 “Elimination of the Double Collection of the AEC and Distribution of Customs Income” in Article 4 states that in order to allow the implementation of the free circulation of imported goods from third countries within MERCOSUR, States Parties shall adopt the MERCOSUR Customs Code.

The establishment of an Ad Hoc Group under the Common Market Group on the Draft Customs Code of MERCOSUR.

That the adoption of common customs legislation, coupled with the definition and discipline of customs-related institutes within MERCOSUR, will create conditions for progress in deepening the integration process.


Art. 1 - To adopt the MERCOSUR Customs Code which consists as an Annex and is part of this Decision.

Art. 2 - For the next six months the States Parties shall make the necessary consultations and arrangements for the effective implementation of the same within their respective legal systems.

Art. 3 - States Parties undertake to harmonize those aspects not covered by the MERCOSUR Customs Code adopted in Article 1.

Art. 4 - This Decision shall be incorporated into the legal order of States Parties.



1. The present Code and its regulatory and complementary standards constitute the common customs legislation of the Common Market of the South (MERCOSUR), established by the Treaty of Asuncion of 26 March 1991.

2. The customs legislation of MERCOSUR shall apply to the entire territory of the States Parties and to the enclaves granted in their favour and shall regulate the international traffic of the States Parties of MERCOSUR with third countries or blocks of countries.

3. The customs legislation of MERCOSUR shall not apply to the exclusives granted in favour of third countries or blocks of countries.

4. The customs laws of each State Party shall apply in their respective jurisdictions additionally to those aspects not specifically regulated by this Code, their regulatory and supplementary rules.

5. They shall maintain their validity, as soon as they do not object to the provisions of this Code, the rules laid down in the field of MERCOSUR in customs matters.

6. The international treaties in force in each State Party at the date of entry into force of this Code shall remain valid.


The customs territory of MERCOSUR is the one in which the common customs legislation of MERCOSUR is applied.


For the purposes of this Code:

Documentary analysis: review of the declaration and supplementary documents, for the purpose of establishing the accuracy and correspondence of the data contained therein.

Customs control: the set of measures implemented by the Customs Administration in the exercise of its authority to ensure compliance with the legislation.

Declaration of merchandise: the declaration made in the manner prescribed by the Customs Administration, which indicates the customs regime to be applied, providing all necessary data for the implementation of the corresponding regime.

Declaring: any person who makes a declaration of goods or in whose name it is made.

Customs deposit: any place authorized by the Customs Administration and subject to its control, in which goods may be stored in the conditions established by it.

Enclave: the part of the territory of a non-member State of MERCOSUR which allows the application of the customs legislation of MERCOSUR, in the terms of the international agreement that establishes it.

Exclave: the part of the territory of a State Party of MERCOSUR which permits the application of the customs legislation of a third State, in the terms of the international agreement that establishes it.

Export: the departure of goods from the customs territory of MERCOSUR.

Customs control: the procedure for inspecting means of transport, premises, establishments, goods, documents, information systems and persons subject to customs control.

Import: the entry of goods to the customs territory of MERCOSUR.

Customs legislation: legal provisions, regulatory and supplementary rules relating to the import and export of goods, destinations and customs operations.

Libration: the act by which the Customs Administration authorizes the declarant or to whom it has the legal availability of the goods to be disposed of for the purposes provided for in the authorized customs regime, following compliance with the required customs formalities.

Merchandise: any good subject to a customs destination.

Supplementary rules: provisions issued or to be issued by MERCOSUR customs bodies that do not constitute regulatory rules.

Regulations: or to be issued by the MERCOSUR bodies necessary for the implementation of this Code.

Person established in the customs territory: the physical person who has his or her habitual and permanent residence and the legal person who has his or her headquarters, his or her administration or permanent establishment.

Customs regime: the customs treatment applicable to the goods subject to international traffic, in accordance with the provisions of customs law.

Verification of goods: the physical inspection of the goods by the Customs Administration in order to find that its nature, quality, state and quantity are in accordance with the stated, as well as to obtain information on the origin and value of the goods, in preliminary and summary form.


The land or aquatic area, occupied by the ports, airports, border points and adjacent areas, and other areas of the customs territory, delimited and authorized by the Customs Administration, are constituted by the primary customs area, where the entry, stay, exit or circulation of goods, means of transport and persons is carried out.


Customs secondary area is the part of the customs territory not covered in the primary customs area.


Special customs monitoring zone is the area of the customs secondary area which is specially defined to ensure better customs control and in which the circulation of goods is subject to special control provisions due to its proximity to the border, ports or international airports.


1. The Customs Administration is the competent national body, in accordance with the regulations in force in each State Party, to implement customs legislation.

2. Compete to the Customs Administration:

(a) To exercise control and control over the import and export of goods, destinations and customs operations;

(b) To issue rules or resolutions for the implementation of customs legislation in accordance with the laws of each State Party;

(c) to apply the rules emanating from the competent bodies concerning prohibitions or restrictions on the import and export of goods;

(d) To liquidate, perceive and monitor customs taxes and those entrusted to it;

(e) authorize the return or restitution of customs taxes, where appropriate;

(f) To enable areas for customs operations;

(g) authorize, record and control the exercise of the activity of persons authorized to intervene in customs destinations and operations;

(h) To exercise customs surveillance, prevention and suppression of customs illegals;

(i) To seek from any public agency or private person the information necessary for the purpose of fulfilling its functions within the scope of its competence;

(j) To participate in all matters relating to the powers granted by this Code to MERCOSUR bodies;

(k) To participate in all international negotiating bodies dealing with customs activity;

(l) To participate in the development and modification of rules for regulating foreign trade related to customs control and control; and

(m) provide data for the development of foreign trade statistics.

3. The competences referred to in numeral 2 shall be exercised without prejudice to other powers set forth in this Code, the regulatory, supplementary rules and the customs laws of the States Parties.


In the primary area, the Customs Administration may, in the exercise of its powers, without the need for judicial or other authorization:

(a) To monitor goods, means of transport, cargo units and persons, and in case of flagrante delicto by them, to proceed to their detention, immediately making them available to the competent authority;

(b) To retain and apprehend goods, means of transport, cargo units and documents of a commercial nature or of any kind linked to the international trade in goods, as appropriate; and

(c) To inspect deposits, offices, commercial establishments and other premises there.


In the secondary area, the Customs Administration may exercise the powers provided for in Article 8, and must apply, where appropriate, in accordance with the customs laws of the States Parties, for the prior judicial authorization.


In the special customs monitoring area, the Customs Administration, in addition to the powers granted in the customs secondary zone, may:

(a) Take specific monitoring measures with regard to premises and establishments there where the nature, value or quantity of the goods make it advisable;

(b) To control the movement of goods, means of transport, cargo units and persons, as well as to determine the entry and exit routes of the primary customs area and the working hours to travel through them;

(c) subject the circulation of certain goods to special control regimes; and

(d) Establish areas within which the permanence and circulation of goods, means of transport and cargo units are subject to prior authorization.


1. In the exercise of its competence, the Customs Administration has pre-eminence over the other public administration agencies in the primary customs area.

2. The pre-eminence of numeral 1 implies the obligation, on the part of the other agencies, to provide immediate assistance whenever requested, for the performance of customs control activities and to make available to the Customs Administration the necessary personnel, facilities and equipment for the performance of their duties.

3. The Customs Administration may require the assistance of the public force in the exercise of its powers.
Article 12 - Mutual assistance between customs administrations

The Customs Administrations of States Parties shall provide mutual assistance and exchange information for the performance of their functions.


Administrative acts relating to specific cases issued by the Customs Administration of a State Party in the application of this Code, of its regulatory and supplementary rules, shall have the presumption of validity throughout the customs territory.


1. The persons covered by this Chapter are those who carry out activities related to customs destinations and operations.

2. They shall be governed by the laws of each State Party:

(a) the requirements and formalities for the authorization, empowerment and performance of the persons involved and their responsibilities, without prejudice to the requirements of this Chapter;

(b) Administrative, disciplinary and monetary sanctions; and

(c) The possibility of being represented before the Customs Administration by agents.


The Customs Administration may institute simplified customs control procedures and other facilities for those who meet the requirements to be considered as qualified economic operators, in the terms set out in the regulations.


1. It is a matterer who, on his behalf, imports goods into the customs territory, whether he brings them with him or a third party brings them to him.

2. Exporter is the one who, on his behalf, exports goods from the customs territory, whether he carries them with him or a third party takes them for him.


1. Customs shipper is the person who, on behalf of another, performs procedures and procedures concerning customs duties and operations before the Customs Administration.

2. The Customs Administration of each State Party shall register the Customs Dispatchers authorized to act within its territory.

3. In order to enable the customs shipper, the Customs Administration will require compliance with the following minimum requirements:

(a) Permanent residence in a State party;

(b) Secondary level training;

(c) lack of fiscal debt; and

(d) Do not have a criminal record which, in accordance with the laws of each State party, prevents it from exercising such activity.

4. States Parties may establish as additional requirements for those referred to in numeral 3, including the following:

(a) Approval of technical assessment; and

(b) Warranty.

5. States Parties may or may not have the obligation to perform the customs shipper.


1. Persons linked to customs activity are also considered:

(a) depositary of goods: the person authorized by the Customs Administration to receive, store and guard goods in a warehouse under customs control;

(b) Carrier: who carries out the transport of goods subject to customs control, on his own account or in execution of a contract of carriage;

(c) Transport agent: who, on behalf of the carrier, is responsible for the procedures relating to the entry, stay and exit of the means of transport, cargo and cargo units of the customs territory;

(d) Charging agent: who has under his responsibility the consolidation or deconsolidation of the cargo document issued to his name for that purpose, as well as the contract of transport of the goods and other related services, on behalf of the importer or exporter;

(e) On-board supplier: who is responsible for the provision of the means of international travel transport with goods intended for maintenance and repair or the use or consumption of the own means of transport, crew and passengers; and

(f) postal operator: the legal person of public or private law who operates economically and in his own name the service of admission, treatment, transport and distribution of correspondence and orders, including those of express delivery that require an urgent transfer.

2. In addition to the subjects indicated in numeral 1, it will be considered persons linked to the customs activity that fulfill their professional, technical or commercial activity, in relation to destinations and customs operations.


1. The goods, the means of transport and cargo units entered into the customs territory are subject to control, monitoring and control by the Customs Administration, as set out in this Code and its regulations.

2. Goods, means of transport and cargo units that cross the territory of one of the States Parties for another State Party or abroad may be subject to customs control based on risk analysis or indications of violation of customs law.


1. The entry of goods, means of transport and cargo units to the customs territory may only be carried out by the routes, places and times authorized by the Customs Administration.

2. The permanence, circulation and departure of goods shall be subject to the requirements of this Code and its regulations.

3. The Customs Administration shall establish the necessary requirements for the entry of goods through fixed channels such as pipelines, pipelines or electricity transmission lines or other means not provided for in this Code, in order to ensure proper customs control and control.


1. The goods entered into the customs territory must be transferred directly to a place authorized by the Customs Administration, by whom it has made its introduction or by whom, in the event of transfer, it is carried out after the entry into the territory, in compliance with the formalities established in the customs legislation.

2. What is envisaged in numeral 1 does not apply to the goods on board a means of transport that goes through the jurisdictional waters or the airspace of one of the States Parties, when their destination is another State Party or a third country.

3. Where, in a case of fortuitous or force majeure, it is not possible to comply with the obligation provided for in numeral 1, the person responsible for transport shall immediately inform the Customs Administration with jurisdiction where the means of transport is located.


1. The merchandise that arrives at a place authorized by the Customs Administration must be presented to it by the declaration of arrival, by whom it has entered the territory of the customs or, in the event of transfer, by whom it takes charge of its transport, in the form, conditions and deadlines established in the regulations.

2. The arrival declaration must contain the information necessary for the identification of the means of transport, the cargo unit and the goods.

3. The failure or refusal to submit the declaration of arrival shall enable the Customs Administration to take the measures provided for in the legislation of each State Party.

4. The cargo manifest of the means of transport or equivalent effect document may be accepted as a declaration of arrival provided that it contains all the information required for it.

5. The submission of the declaration of arrival in the case of goods on board vessels or aircraft whose destination is another State Party or third country shall be exempt in accordance with the provisions of the regulations.

6. Regulations may establish simplified procedures for compliance with the provisions of paragraph 1 for the arrival of non-commercial means of transport, without prejudice to the specific control measures established for entry.

7. The information contained in the declaration of arrival, manifest of charge or equivalent effect document may be rectified in the cases provided for in the regulations.


1. The entire merchandise included in the arrival statement to the place of arrival must be discharged.

2. The Customs Administration will allow all or part of the goods destined for the place of arrival of the means of transport that is included in the declaration of arrival and which has not yet been unloaded, to remain on board provided that it is requested within the time limit and conditions set out in the regulations and for justified reasons.

3. They will remain on board without having to apply:

(a) Provisions on board and other transportation supplies;

(b) the effects of crew members; and

(c) Goods in transit elsewhere.

4. Where the customs administration considers to have justified cases, the re-expedition under customs control of goods on board the means of transport shall be authorized at the request of the person concerned.


1. The goods may only be discharged at the authorized location, after the declaration of arrival, and upon authorization by the Customs Administration.

2. The provisions of paragraph 1 shall not be applicable in the event of imminent danger requiring the discharge of the goods, by obliging the carrier or its agent to report immediately to the Customs Administration of the jurisdiction.


1. The difference in more or less of the goods discharged in relation to the one included in the declaration of arrival must be justified by the carrier or its agent, within the time and conditions set out in the regulations.

2. The difference in less unjustified, shall presume that the goods have been definitively introduced into the customs territory, being responsible for the payment of customs taxes and their legal accessories the carrier and the transport agent, in accordance with the provisions of the legislation of each State Party.

3. In the event of a more unjustified difference, the goods shall be treated in the legislation of each State Party.

4. The provisions of numerals 2 and 3 shall not exempt the carrier or the transport agent from the penalties appropriate to them.


Differences in more or less of the goods discharged in connection with the declaration of arrival shall be admitted without justification and shall not constitute customs faults or breaches, provided that they do not exceed the limits of tolerance established in the regulations.


1. In the case of goods that have arrived in the customs territory as a result of shipwreck, waste, accident or other sinister during their transport, the Customs Administration shall submit the same to the condition of temporary import deposit on behalf of the person entitled to their legal availability, after a report containing a detailed description of the goods and the circumstances in which they have been found.

2. Those who find goods in any of the situations provided for in numeral 1, shall immediately notify the nearest customs administration, in whose custody they shall remain until the measures set out in the laws of each State Party are taken.

3. The Customs Administration will publicize the existence of the goods referred to in numerals 1 and 2.


In the cases of forcible arrival, the carrier, its agent or representative shall immediately report what has happened to the nearest customs administration, in accordance with the regulations.


1. Temporary deposit is the condition to which the goods are subject from the time of discharge until they receive a customs destination.

2. Merchants in temporary deposit must remain in places authorized and within the appropriate time limits, in accordance with the provisions of this Code and its regulations.

3. In cases of lack, surplus, breakdown or destruction of goods subject to temporary deposit shall be liable for the payment of customs taxes and their accessories, the depositary and the person having the legal availability of the goods, in accordance with the provisions of the legislation of each State Party.


When, upon entry into temporary deposit, the goods, their container or foreign packaging bear in evidence of breakdown, deterioration or signs of having been violated, the depositary shall immediately notify the Customs Administration by separating the goods damaged or damaged in order to disarm its responsibility.


1. The goods subject to temporary deposit status may only be subject to operations aimed at ensuring their conservation, preventing their deterioration and facilitating their dispatch, provided that they do not change their nature, presentation or technical characteristics and do not increase their value.

2. Without prejudice to the exercise of the controls carried out by other agencies within their respective competences, who has the legal availability of the goods may request their examination and the extraction of samples, for the purpose of attributing a subsequent customs duty.

3. Disbursement, weighing, repackage and any other handling of the goods, as well as the corresponding costs, including for analysis, where necessary, shall be borne by account and risk of the person concerned.


The goods that are in condition of temporary deposit without documentation will be considered in abandonment.


Merchandise as a temporary deposit shall receive one of the customs destinations provided for in Article 35.


Merchandise as a temporary deposit for which the procedure for its inclusion in a customs duty has not been initiated within the prescribed time period shall be considered in a situation of abandonment.


1. The goods entered into the customs territory shall receive one of the following customs destinations:

(a) Inclusion in an import customs regime;

(b) re-embarkation;

(c) abandonment; or

(d) destruction.

2. The regulations shall establish the requirements, formalities and procedures for the application of the customs destinations provided for in this Title, and may require compliance with other procedures, in certain cases, for security and control reasons.


The goods entered into the customs territory may be included in the following customs regimes:

(a) Final import;

(b) Temporary admission for re-export in the same state;

(c) Temporary admission for active development;

(d) transformation under customs control;

(e) Customs deposit; or

(f) Customs transit.


1. The request for the inclusion of the goods in a customs regime should be formalized with the Customs Administration through a declaration of goods.

2. A person requesting the application of a customs regime shall prove the legal availability of the goods, which shall be credited to the Customs Administration at the time of the presentation of the declaration of goods, by means of the corresponding knowledge of shipment or equivalent effect document.

3. The declaration must contain the necessary data and elements to allow the Customs Administration to control the correct tariff classification, valuation of the goods and liquidation of the corresponding taxes.

4. The declaration of goods may be submitted before the arrival of the means of transport, in accordance with the regulations.


1. The declaration of merchandise will be submitted through electronic data transmission.

2. Without prejudice to the provisions of numeral 1 and when so provided by the Customs Administration, the declaration of goods may be submitted in writing on paper or through a verbal statement.

3. Where an electronic means of data-processing is used, the Customs Administration, without prejudice to the procedure of the dispatch, shall require the ratification of the declaration by signature of the declarant or its representative, unless the system allows the evidence of the authorship of the declaration by other means.


1. The declaration of goods shall be accompanied by the supplementary documentation required according to the regime requested under the regulations.

2. Additional documents required for the customs clearance of the goods may also be submitted or maintained by electronic means of data processing, depending on what the Customs Administration establishes.

3. The Customs Administration may authorize part of the supplementary documentation to be submitted after the registration of the declaration of goods, in accordance with the regulations.

4. The Customs Administration may require that supplementary documentation be translated into one of the official languages of MERCOSUR.


1. Customs clearance is the set of formalities and procedures to be carried out for the application of a customs regime.

2. The regulations may provide for the conduct of a simplified customs office, in order to permit the discharge of the goods with formal facilities and procedures, due to the quality of the declarant, the characteristics of the goods or the circumstances of the operation.


1. Upon the application of the customs regime with the declaration of goods, the Customs Administration shall conduct a preliminary review of the goods, preferably through the use of computer systems, in order to determine whether it contains all the required data and if the corresponding supplementary documentation is attached, in which case it shall proceed to its registration.

2. If the declaration of goods does not meet the required requirements, the applicant shall be informed of the reasons for which the registration of the goods is not accepted so that the defect is subsidized.


Once the declaration of goods has been recorded, the declarant is responsible for:

(a) the accuracy and accuracy of the data of the declaration;

(b) the authenticity of supplementary documentation; and

(c) Compliance with all obligations inherent in the requested regime.


1. After registration, the declaration of goods is unchanged by the declarant.

2. Without prejudice to the provisions of paragraph 1, the Customs Administration may authorize the rectification, modification or extension of the recorded declaration when:

(a) The formal inaccuracy arising from the reading of the declaration itself or the reading of supplementary documentation; and

(b) This request is submitted to the Customs Administration in advance:

1. that the formal inaccuracy to be rectified would have been warned by the Customs Administration;

2. to have ordered special post-release control measures; or

3. at the beginning of any control procedure.


1. The declaration of goods may be cancelled or cancelled by the Customs Administration on a substantiated request by the declarant or, exceptionally, ex officio.

2. The cancellation or cancellation of the declaration of goods, when the Customs Administration has decided to proceed with the verification of the goods, will be conditioned on the outcome of the goods.

3. If the Customs Administration had detected any indication of customs offences, infringements or illegals relating to the declaration or the goods therein, the cancellation or cancellation shall be subject to the outcome of the procedure.

4. In effect of the cancellation or cancellation of the declaration of goods, the Customs Administration, without prejudice to the application of the sanctions that may correspond, shall proceed to return the taxes that have been received, except for the rates.

5. The declaration of goods may not be cancelled or cancelled after the release and withdrawal of the goods.


1. Whatever the customs regime requested, once the declaration of goods has been registered, the Customs Administration may, before or after the authorization of the said regime, control the accuracy and accuracy of the declared data and the correct application of the relevant legislation.

2. In order to verify the accuracy and veracity of the declaration of goods, the Customs Administration may proceed to the documentary analysis, the verification of the goods, with the extraction, where appropriate, of samples, and the request for technical reports or any other measure it considers necessary.


1. The Customs Administration may select, through pre-established criteria, the declarations of goods that will be subject to documentary analysis, verification of the goods or other customs procedure, prior to their release.

2. The selectivity criteria will be provided by parameters developed on the basis of the risk analysis for the treatment of merchandise declarations, and in a complementary manner through random system.

3. The statement registered in the computer system will be automatically selected.


The verification may be carried out in respect of the entire merchandise or only part thereof, considering in this case the results of partial verification valid for the remaining goods included in the same declaration.


The declarant or the person who has the legal availability of the goods shall have the right to attend the verification of the goods and if it does not occur, the Customs Administration shall proceed on its own motion and the verification carried out shall produce the same effects as if it had been practiced in its presence.


The corresponding costs shall be borne by the applicant:

(a) the transport, maintenance and handling of goods necessary for the verification or extraction of samples;

(b) the extraction of samples and their analysis and the development of technical reports; and

(c) the recruitment of specialized personnel to assist the Customs Administration in the verification of the goods or the extraction of samples of special, fragile or dangerous goods.


The Customs Administration may, after the delivery of the goods, carry out the analysis of the documents, data and reports submitted concerning the requested customs regime, as well as perform the verification of the goods and review their tariff classification, customs origin and valuation, in order to verify the accuracy of the declaration, the origin of the authorized regime, the perceived tax or the benefit granted.


1. The definitive importation is the regime by which the imported goods may have free circulation within the customs territory, upon payment of the customs taxes to the import, where appropriate, and compliance with all customs formalities.

2. The goods subject to the final import regime shall be subject to the prohibitions or restrictions applicable to the import.


1. The final direct import dispatch is a procedure by which the goods can be shipped directly, without prior submission to the condition of temporary import deposit.

2. The goods whose entry into deposit means danger or risk to the integrity of persons or the environment, in addition to other types of goods having special characteristics in accordance with the regulations, shall be subject to the procedure provided for in numeral 1.


1. Temporary admission for re-export in the same state is the regime under which the goods are imported for a specified purpose and time, with the obligation to be re-exported in the same state, except for their depreciation for normal use, without payment or partial payment of the customs taxes that tax their final import, with the exception of the rates.

2. The goods that had been introduced under the temporary admission regime for re-export in the same state are not subject to payment of the taxes that will cause the re-export to be carried out in compliance with the regime.


1. The temporary admission regime for re-export in the same state will be cancelled with the re-export of the goods within the authorized period.

2. Cancellation may also occur with:

(a) Inclusion in another customs regime;

(b) destruction under customs control; or

(c) abandonment.

3. The competent authority shall have the authorization of the destinations referred to in numeral 2 and the enforceability of payment of the corresponding taxes.


1. Consistent of non-compliance with substantial obligations imposed as a condition of granting the regime, the goods subject to the temporary admission regime for re-export in the same state shall be deemed to be definitively imported.

2. If the breach occurs with respect to goods whose final importation is not permitted, it shall be seized.

3. The provisions of numerals 1 and 2 shall apply without prejudice to the penalties that may be appropriate.


Temporary admission for active development is the regime by which the merchandise is imported without payment of the customs taxes with the exception of the rates, to be affected to a particular processing, processing, repair or other authorized operation and to its subsequent re-export in the form of the resulting product within a specified period.


The competent authority may authorize that all or part of the goods included in the temporary admission regime for active development or the processed products may be shipped outside the customs territory, with a view to affecting them to further refinement operations.


1. Wastes or wastes that have commercial value, resulting from active development tasks and which are not re-exported, will be subject to payment of taxes that tax the final import.

2. The regulatory rules may set the percentage limit below which waste or waste will be exempt from payment of customs taxes.


1. Where temporary admission is intended for the repair of goods previously exported on a definitive basis, their re-export shall be made without the payment of export taxes that correspond, if it is demonstrated to the satisfaction of the Customs Administration that the repair has been made free of charge, on the basis of a contractual obligation of guarantee.

2. The provisions of numeral 1 shall not apply when the defective state of the merchandise has been considered at the time of its final export.


1. The temporary admission regime for active development shall be cancelled through the re-export of the goods as a result in the time frames and conditions set out in the corresponding authorization.

2. Cancellation may also occur with:

(a) Inclusion in another customs regime;

(b) the re-export of the goods entered under the regime without having been the subject of the planned refinement within the authorized time limit;

(c) destruction under customs control; or

(d) abandonment.

3. The competent authority shall have the authorization of the operations and destinations referred to in numeral 2 and the enforceability of payment of the appropriate taxes.


1. Consistent of non-compliance with substantial obligations imposed as a condition of the granting of the regime, the goods subject to the temporary admission regime for active development shall be deemed to be permanently imported.

2. If the breach occurs with respect to goods whose final importation is not permitted, it shall be seized.

3. The provisions of numerals 1 and 2 shall apply without prejudice to the penalties that may be appropriate.


The replacement of goods is a procedure that allows the beneficiary of the regime to import, without the payment of the customs taxes, with the exception of the rates of identical or similar goods by their species, technical characteristics, quality and quantity to those acquired in the local market or imported on a definitive basis, which have been used or consumed for the elaboration of previously exported goods, for the purpose of their replacement.


1. The regulations shall establish specific cases, requirements, conditions, deadlines, formalities and procedures for the application of the regime.

2. The legislation of the States Parties shall establish the bodies involved in the implementation of the regime.

3. The adoption of the provisions of this Section shall not affect the specific designations adopted by States Parties in situations where there is active improvement.


The transformation under customs control is the regime by which the goods is imported without payment of the customs taxes with the exception of the rates, for the purpose of being subject, under customs control, within the authorized time period, to operations that modify their species or state for the subsequent final import in conditions that involve an amount of customs taxes less than that which would be applicable to the originally imported merchandise.


The competent authority shall determine the goods and operations authorized for the application of the regime.


1. The processing regime under customs control will be cancelled when the products resulting from the processing operations are permanently imported.

2. Cancellation may also occur with:

(a) The inclusion of products resulting from the transformation into another customs regime, provided that the required formalities are met in each case;

(b) the re-export of the goods entered under the regime without being subject to the planned transformation within the authorized period;

(c) Destruction under customs control; or

(d) abandonment.

3. The competent authority shall have the authorization of the operations and destinations referred to in numeral 2 and the enforceability of payment of the appropriate taxes.


1. The customs deposit is the regime by which the imported goods enter a customs deposit, without payment of the customs taxes, with the exception of the fees, for subsequent inclusion in another customs regime.

2. The regulatory rules shall have the time limit for the permanence of the goods under this regime.


The customs deposit regime may present the following modalities:

(a) storage tank: in which the goods can only be subject to operations aimed at ensuring their recognition, conservation, fractionation in lots or volumes and any other operation that does not alter their value or modify their nature or status;

(b) Commercial deposit: in which the goods may be subject to operations aimed at facilitating their marketing or increasing their value, without changing their nature or status;

(c) Industrial deposit: in which the goods may be subject to operations aimed at modifying their nature or state, including the industrialization of raw materials and semi-processed products, assemblies, and any other similar operation;

(d) repair and maintenance deposit: in which the goods can be repaired and maintained, without changing their nature; and

(e) Exposure deposit or other similar activity: in which the goods entered may be intended for exhibitions, demonstrations, fairs or other similar activities.


1. The customs deposit regime shall be cancelled with the inclusion of the goods in another customs regime.

2. Cancellation may also occur with:

(a) Re-embarkation;

(b) destruction under customs control; or

(c) abandonment.

3. The competent authority shall have the authorization of the destinations referred to in numeral 2 and the enforceability of payment of the corresponding taxes.


The goods in customs deposit for which the re-embarkation, re-export or inclusion in another customs regime has not been requested within the prescribed time limit shall be considered in a situation of abandonment.


The re-embarkation consists of the departure under customs control, without the payment of the customs taxes or the application of prohibitions or restrictions of an economic character, of the goods entered into the customs territory that is in condition of temporary deposit of import or under the customs deposit regime, in accordance with the regulations, provided that it has not been altered in its nature.


1. Pursuant to the procedures provided for in the customs laws of each State Party, the goods shall be considered in a situation of abandonment:

(a) with expiration of time deposit;

(b) whose express and voluntary abandonment has been accepted by the Customs Administration; or

(c) subject to customs clearance which has not been completed in time for reasons attributable to the person concerned.

2. The legislation of the States Parties may establish the procedures for the treatment to be applied to the goods and the liability for expenses in situations of abandonment provided for in numeral 1 and other provisions of this Code.


1. The Customs Administration shall dispose of the destruction under customs control of those goods that affect morals, health, security, public order or the environment.

2. The costs incurred by the destruction shall be borne by the consignee or by the person who has the legal availability of the goods, if identified.


1. The departure of the goods, the means of transport and cargo units from the customs territory are subject to the control, monitoring and control by the Customs Administration, as set out in this Code and its regulations.

2. Goods, means of transport and cargo units that cross the territory of one of the States Parties for another State Party or abroad may be subject to customs control based on risk analysis or indications of violation of customs law.


1. The departure of goods, means of transport and cargo units from the customs territory can only be carried out by the routes, places and times authorized by the Customs Administration.

2. The permanence, circulation and departure of goods shall be subject to the requirements of this Code and its regulations.

3. The Customs Administration shall establish the necessary requirements for the discharge of goods through fixed channels such as pipelines, pipelines or electricity transmission lines or other means not provided for in this Code, in order to ensure proper customs control and control.


1. The information provided to the Customs Administration on the data relating to the means of transport, to the cargo units and to the goods transported, contained in the transport documents, by the carrier or by the person responsible for such management, is considered to be a declaration of departure.

2. The cargo manifest of the means of transport or equivalent effect document may be accepted as an exit statement provided that it contains all the information required for it.

3. The provisions relating to the declaration of arrival under Chapter II of Title III of this Code shall apply to the declaration of departure, as soon as they are compatible.


1. The goods introduced to the primary customs area for export that is not directly loaded into the respective means of transport and entering a place authorized to that end shall be subject to the condition of temporary export deposit from the time of receipt and until such time an export customs regime is authorized or assigned or replaced to the square.

2. The provisions relating to the temporary import deposit provided for in Chapter III of Title III of this Code shall apply to the temporary export deposit as soon as they are compatible.


1. The goods that leave the customs territory must be included in an export customs regime as a customs destination.

2. The provisions relating to import customs regimes provided for in Chapter II, Section I, of Title IV of this Code shall apply to export customs regimes as soon as they are compatible.

3. The regulations shall establish the requirements, formalities and procedures for the application of the customs regimes provided for in this Title.


The free-trade goods flowing from the customs territory may be included in the following customs regimes:

(a) Final export;

(b) Temporary export for reimport in the same state;

(c) Temporary export for passive improvement; or

(d) Customs transit.


1. The request for the inclusion of the goods in a customs regime should be formalized with the Customs Administration through a declaration of goods.

2. The declaration of goods shall be submitted prior to the departure of the means of transport, in accordance with the regulations.


1. The definitive export is the regime by which the departure of the customs territory, on a definitive basis, of the free movement goods, subject to payment of the customs taxes to the export, where appropriate, and to compliance with all the required customs formalities.

2. The goods subject to the final export regime shall be subject to the prohibitions or restrictions applicable to export.


The final direct export shipment is a procedure whereby the goods can be shipped directly, without subjection to the condition of temporary export deposit.


1. Temporary export for re-import in the same state is the regime by which the free-trafficking goods is exported for a specified purpose and time, with the obligation to be re-imported in the same state, except their depreciation for normal use, without the payment of the customs taxes that tax their definitive export, with the exception of the rates.

2. The return of the goods that had come out of the customs territory under the temporary export regime for re-import in the same state shall be carried out without payment of the customs taxes that grave their re-import.


1. The temporary export regime for re-import in the same state will be cancelled with the re-import of the goods within the authorized period.

2. Cancellation may also occur with the inclusion in the final export customs regime.

3. The competent authority shall have the authorization of the regime referred to in numeral 2 and the enforceability of payment of the taxes where appropriate.


1. Consistent of non-compliance with substantial obligations imposed as a condition of granting the regime, the goods subject to the temporary export regime for re-import in the same state shall be deemed to be definitively exported.

2. The fact that the goods are subject to a prohibition or restriction shall not be an impediment to the collection of taxes that encumber the definitive export where appropriate.

3. The provisions of numerals 1 and 2 shall apply without prejudice to the penalties that may be appropriate.


Temporary export for passive refinement is the regime by which the free circulation goods is exported without the payment of the customs taxes, except for the rates, to be affected to a certain processing, processing, repair or other authorized operation and to its subsequent reimport under the form of the resulting product within a specified period, subject to the application of taxes that tax the import only with respect to the added value abroad.


1. When temporary export for passive refinement is intended for the repair of goods previously imported on a definitive basis, its reimport shall be carried out without payment of customs taxes, except for the fees, if it is demonstrated to the satisfaction of the Customs Administration that the repair has been made free of charge, on the basis of a contractual obligation of guarantee.

2. The provisions of numeral 1 shall not be applicable when the defective state of the merchandise has been considered at the time of its final import.


Wastes or wastes that have commercial value, resulting from passive refinement tasks and which are not reimported, shall be subject to payment of taxes that encumber definitive export as appropriate.


1. The temporary export regime for passive refinement shall be cancelled with the reimport of the goods as a result in the time frames and conditions set out in the corresponding authorization.

2. Cancellation may also occur with the inclusion in the final export customs regime.

3. The competent authority shall have the authorization of the regime referred to in numeral 2 and the enforceability of payment of the taxes where appropriate.


1. Consistent of non-compliance with substantial obligations imposed as a condition of the granting of the regime, the goods subject to the temporary export regime for passive improvement shall be deemed to be exported definitively.

2. The fact that the goods are subject to a prohibition or restriction shall not be an impediment to the collection of taxes that encumber the definitive export where appropriate.

3. The provisions of numerals 1 and 2 shall apply without prejudice to the penalties that may be appropriate.


1. Customs transit is the common regime for the import and export by which the goods circulate in customs territory, under customs control, from one customs duty station to another duty station, without the payment of customs taxes or the application of restrictions of an economic nature.

2. The transit regime will also permit the transport of free-trafficking goods from a departure customs to a destination, through another territory.


The customs transit regime may present the following modalities:

(a) a customs entry to an exit customs;

(b) of an inward customs duty;

(c) from an internal customs to a departure customs; and

d) from one internal customs to another internal customs.


In the customs transit of goods from third countries and for final destination to other third countries, the constitution of guarantee may be required for the fulfilment of the obligations imposed by the regime.


They will be responsible for the fulfilment of the obligations established in the customs transit regime, the carrier and its transport agent, the declarant and the person who has the legal availability of the goods.


1. Where the goods do not arrive or have less weight, volume or quantity than that included in the declaration of goods, they shall be presumed, except evidence to the contrary and to the only tax effect, which has been imported on a definitive basis, without prejudice to the penalties that may correspond.

2. Where the goods have greater weight, volume or quantity than the merchandise declaration, the appropriate penalties shall apply.

3. The provisions of numeral 1 shall not apply when the goods included in the customs transit regime are for export.


Customs transit may only be justifiedly interrupted by a case of fortuitous or force majeure or other causes beyond the will of the carrier.


In all cases of interruption of the transit or when the deterioration, destruction or irremediable loss of the goods subject to the customs transit regime is caused, the person in charge of whom the means of transport is located must immediately notify the Customs Administration of the jurisdiction in order to establish the necessary measures to ensure the integrity of the goods and the conditions for the effective exercise of customs control and, if any, to apply the appropriate penalties.


At the request of the person concerned, the Customs Administration, taking into account operational reasons, may authorize the transport of the goods subject to the regime to be carried out under customs control.


The customs transit regime shall be cancelled with the arrival of the means of transport with the intact seals, seals or markings and the presentation of the goods with the corresponding documentation in the customs of destination, within the period established for this purpose, without the modification or use of the goods.


The special customs regimes are specific regulations within a customs regime that allow the entry or departure of the customs territory or the circulation by the customs goods, means of transport and cargo units, without payment or partial payment of the customs taxes and subject to a simplified customs office, on the basis of the quality of the declarant, of the nature of the goods, their form of shipping or destination.


1. These are special customs regimes:

(a) baggage;

(b) effects of the crew or pacotilla;

(c) Supply and supplies for consumption on board;

(d) Diplomatic franchises;

(e) International postal shipments;

(f) samples;

(g) Assistance and rescue;

(h) border traffic;

(i) containers;

(j) Commercial means of transport;

(k) return of goods;

(l) shipments in appropriation; and

(m) replacement of goods.

2. The competent bodies of MERCOSUR may establish other special customs regimes, in addition to those provided for in numeral 1.


The regulations shall establish the requirements, conditions, formalities and simplified procedures for the application of the special customs regimes provided for in this Title.


Goods, means of transport and cargo units included in a special customs regime are subject to control, monitoring and control by the Customs Administration, as set out in this Code and its regulatory rules.


It is prohibited to import or export under the special regimes provided for in this Goods Title which does not correspond to the definitions, purposes and conditions established for them.


1. The baggage regime is the one by which the importation or exportation of new or used effects for the personal use or consumption of the traveler who enters or egresses the customs territory is permitted, in accordance with the circumstances of his or her travel or to be gifted, provided that for their quantity, nature, variety and value they do not allow to presume that they are imported or exported for commercial or industrial purposes.

2. The import and export of the baggage effects shall be effected without payment of the customs taxes within the limits and conditions established by the regulations.


1. Passengers must make the statement of their luggage, accompanied or unaccompanied.

2. For the purposes of this regime:

(a) accompanied baggage: the one who carries with him the traveler and is transported in the same way that he travels, excluded the one who arrives or leaves in condition of load; and

(b) unaccompanied baggage: the one who arrives in the customs territory or leaves it, before or after the traveler, or with him, but in a condition of load.


The effect regime of the crew members or pacotillas is that by which import or export is permitted, without payment of the customs taxes, of the effects that the crew of a means of transport can reasonably use for their use or personal consumption, provided that for their quantity, nature, variety and value they do not allow to presume that they are imported or exported for commercial or industrial purposes.


1. The supply regime and provisions for consumption on board is that by which the import or export of goods for the maintenance, repair, use or consumption of the means of transport entering or leaving the customs territory and the use or consumption of its crew and its passengers is permitted.

2. The regulations will provide for the application of this regime to different means of transport.

3. The cargo of free circulation goods for the supply and provisions for consumption on board in a means of transport that should leave the customs territory will be considered as a definitive export and will be carried out without payment of the customs taxes, as appropriate.

4. The import of goods from third countries for the supply and consumption provisions on board of a means of transport entering the customs territory shall be carried out without payment of the customs taxes.

5. Ships and aircraft operating in international transport may make their supply with goods of foreign origin stored in customs deposits authorized for such purposes without payment of customs taxes.


The regime of diplomatic franchises is that by which the import or export of goods for permanent foreign diplomatic and consular representations, or international agencies, is permitted in situations and with the tax treatment provided for in international agreements ratified by States parties.



1. The international postal delivery system is the one in which international correspondence and entrustments, including express delivery, are permitted, involving postal operators of the sending country and the receiving country, as provided for in the international agreements ratified by the States Parties and in the regulations.

2. The import and export of goods subject to the international postal delivery regime shall be made without payment of customs taxes within the limits and conditions established by the regulations.


International postal shipments entering or leaving the customs territory, regardless of their recipient or sender, whether or not they are commercial, shall be subject to customs control respecting the individual rights and guarantees relating to correspondence.


1. The sampling regime is the one by which the import or export, on a definitive or temporary basis, of complete or incomplete objects, representative of a merchandise, is permitted solely for display, demonstration or analysis to carry out commercial operations.

2. The import or export of samples without commercial value shall be made without the payment of the customs taxes, as understood by such those that for their quantity, weight, volume or other conditions of presentation or for having been unused by the Customs Administration are not suitable for commercialization.

3. The import or export of trade-value samples whose customs value does not exceed the amount established by the regulations shall be made without payment of customs taxes.


The system of shipments of assistance and salvage is the one by which the import or export, on a definitive or temporary basis, without payment of the customs taxes, of the goods intended to assist populations victims of an emergency or catastrophe is permitted.


The border traffic regime is the one by which import or export is permitted, without payment or partial payment of the customs taxes, of goods transported by residents of the localities located at the border with third countries and for the subsistence of their family unit, in accordance with the regulations.


1. The container regime is the one by which it is allowed:

(a) the containers or cargo units of third countries entering the territory of the customs, with the aim of transporting goods and should remain in transitory form in the customs territory, without modifying their status, are subject to the regime that establish the regulations, without the need to comply with customs formalities, provided that they are included in the declaration of arrival or the cargo manifest; and

(b) the containers or cargo units of States Parties that leave the territory of the customs, for the purpose of transporting goods and that for that purpose they should remain in transit without changing their status, are subject to the regime that establishes the regulations, without the need to comply with customs formalities.

2. Notwithstanding the provisions of numeral 1, regulatory rules may establish compliance with certain requirements or formalities for security or control reasons.

3. The container regimen will also apply to the accessories and equipment that are transported with the containers, as well as to the imported parts for repair.


It is understood by container or cargo unit the container specially built to facilitate the transfer of goods in any means of transport, with sufficient resistance to allow repeated use and to be filled or emptied with ease and safety, provided with accessories that allow its fast and safe handling in the load, discharge and transfer, which is identifiable by brands and numbers recorded in an indelible and easily visible way, according to international standards.


1. The regime of means of transport for commercial purposes is that by which:

(a) the means of transport of third countries entering the customs territory by their own means for the purpose of transporting passengers or goods, are subject to the regime establishing the regulations, without the need to comply with customs formalities; and

(b) Commercial means of transport registered or registered in any of the States Parties, which leave the customs territory by their own means, for the purpose of transporting passengers or goods and for that purpose should remain outside it without modifying their status, are subject to the regime that establishes the regulations, without the need to comply with customs formalities.

2. Notwithstanding the provisions of numeral 1, regulatory rules may establish compliance with certain requirements or formalities for security or control reasons.


The regime of return of goods is that by which it is allowed that the goods that before their final export had free circulation return to the customs territory, without payment of the customs taxes or the application of prohibitions or restrictions of an economic character.


The return of the goods shall be subject to the following conditions:

(a) that the merchandise is returned by the same person who exported it;

(b) that the Customs Administration verify that the returned merchandise is the same as previously exported;

(c) That return shall take place within the time limit established by the regulations; and

(d) To pay or return, as appropriate, prior to the release, amounts resulting from export-related tax benefits or incentives.


The return of exported goods may be authorized:

(a) when it presents technical defects requiring its return;

(b) when it does not meet the technical or health requirements of the importing country;

(c) due to changes in the foreign trade rules of the importing country;

(d) for war or catastrophe; or

(e) for other reasons other than the exporter ' s will to establish the regulations.


1. The consignment regime is that by which the exported goods may remain outside the customs territory, for a specified period, pending their sale in the destination market.

2. When the sale is made within the time period, the payment of the customs taxes that tax the export, as appropriate, will be required.

3. The return of the goods prior to the expiry of the period granted will be made without payment of the customs taxes.


The request for consignment shall be subject to the same formalities required for the final export declaration, with the exception of the elements relating to the price and other conditions of sale, however, the obligation to declare an estimated value.


The Customs Administration may, where appropriate, require the establishment of a guarantee to ensure compliance with the obligations imposed by the regime.


Consistent of non-compliance with substantial obligations imposed as a condition of the granting of the regime, the goods subject to the consignment regime shall be deemed to be definitively exported, without prejudice to the penalties that may be appropriate.


1. The merchandise substitution regime is that by which the Customs Administration may authorize that the goods imported or exported in a definitive manner that is defective or inadequate for the purpose to which it is intended be replaced, without the payment of the customs taxes, by another of the same tariff classification, commercial quality, value and technical characteristics, which is sent free of charge, on the basis of a contractual or legal obligation of the warranty, in the statutory terms and conditions.

2. In the case of import, the goods replaced shall be returned to origin without payment of the export tax, where appropriate, or may be subject to customs destinations of abandonment or destruction.

3. In the case of export, the goods replaced may enter the customs territory without payment of the import tax.


1. Free Zone is a part of the territory of the States Parties in which the goods introduced will be considered as if they are not within the customs territory, with respect to taxes or import duties.

2. In the free zone, the entry and departure of goods shall not be subject to the application of prohibitions or restrictions of an economic nature.

3. In the free zone, prohibitions or restrictions of a non-economic nature shall be applicable, in accordance with the provisions of the State party in whose jurisdiction it is located.

4. The free zones should be enabled by the State party in whose jurisdiction they are located and perimeterly bound and fenced in order to ensure their isolation from the rest of the customs territory.

5. The entry and departure of goods from the Free Zone shall be governed by the legislation regulating import and export, respectively.


1. The goods introduced in the free zone can remain in it for undetermined time.

2. Storage, commercial, industrial or service delivery activities may be carried out in the free zone, as determined by States Parties.


1. The Customs Administration may carry out selective controls on the entry, stay and departure of goods and persons.

2. The Customs Administration may have facilities within the Free Zone for the exercise of its control functions.

3. The outer zone adjacent to the perimeter of the free zone until the extent established by the regulations will be considered a special monitoring zone.


1. The departure of goods from the rest of the Customs Territory for a free zone shall be considered export and shall be subject to the rules governing the requested export regime.

2. When the export referred to in numeral 1 enjoys any benefit, it will be effective after the departure of the goods from third countries.


The entry of goods to the rest of the Customs Territory from a free zone shall be considered import and shall be subject to the rules governing the requested import regime.


Special Customs Area is the part of the customs territory in which special temporary treatment is applied, with a tax regime more favorable than that in force in the rest of the customs territory.


1. Free shop is the establishment or delimited enclosure, located in the primary area, intended to market goods for the consumption of passengers, without payment of taxes that are serious or applicable on the basis of import or export.

2. The competent authority may authorize the operation of these stores on board air, sea and river transport of passengers covering international routes.

3. The sale of the goods may only be made in quantities that do not allow the traveller to presume its commercial or industrial use.


1. It is understood by deposit of free shops the commercial deposit, especially enabled for the guard, under customs control, of the goods admitted under this regime.

2. The goods without free movement in customs territory shall remain in stock without payment of customs taxes or the application of prohibitions or restrictions of an economic nature to the import.

3. Goods with free movement in customs territory shall be introduced and deposited without payment of taxes, except fees.


1. Free stores should be enabled by States parties to whose jurisdiction they are found.

2. The regulations shall establish the necessary requirements, conditions, formalities and procedures for the operation of free stores.


1. Measures that permanently or temporarily prohibit or restrict the introduction or extraction of certain goods to or from customs territory shall be considered prohibitions or restrictions.

2. Prohibitions or restrictions shall be of an economic or non-economic nature according to the preponderant purpose.


1. Prohibitions or restrictions of an economic nature are only applicable to the customs regimes of final import and definitive export.

2. Prohibitions or restrictions of an economic nature to the definitive importation do not affect the goods previously exported on a temporary basis.

3. Prohibitions or restrictions of an economic nature to the definitive export do not affect the goods previously imported on a temporary basis.


The goods introduced in the customs territory that cannot be included in a customs regime, by virtue of prohibitions or restrictions, shall be re-embarked, re-exported, destroyed or subject to the application of other measures provided for in the regulations, complementary and those emanating from the competent bodies.


The fact that the goods were subject to an import ban will not be an impediment to the collection of taxes that seriously import, without prejudice to the corresponding penalties.


1. Where the goods subject to a prohibition or restriction of a non-economic nature are in temporary import deposit or subject to or intend to subject to an import regime, the Customs Administration shall require the person concerned to re-embark or re-export within a time limit set out in the regulations.

2. After the period established without the person concerned re-embarking or re-exporting the goods, this will be considered in abandonment and the Customs Administration will obligatoryly dispose of its immediate destruction by the person concerned, without prejudice to the penalties that may be appropriate.


1. The Customs Administration may require the creation of a guarantee when it is intended to obtain the release of goods:

(a) that is subject to a dispute related to a possible difference in customs taxes; or

(b) whose record of declaration had been admitted without the submission of all supplementary documentation.

2. The creation of a guarantee may also be required to ensure compliance with the obligations imposed by the temporary admission regimes for re-export in the same state, temporary admission for active improvement, transformation under customs control, customs deposit, temporary export for re-import in the same state, temporary export for passive improvement, in the other cases provided for in this Code and in which the regulations are established.


The creation of a guarantee shall not be required when the person concerned is a legal person of public law.


The Customs Administration shall decide on the acceptance of the guarantee offered by the interested party, which may consist of:

(a) deposit of cash;

(b) Bank bond;

(c) insurance; or

(d) Other modalities to determine regulatory rules.


The Customs Administration may require the supplementation or replacement of the guarantee when it checks that the guarantee does not meet in a safe or comprehensive manner the fulfilment of its obligations.


The security right in a State Party shall be effective in the other States Parties, subjecting its form of accreditation to the provisions of the regulations.


1. The Customs Administration shall release the guarantee when the obligations required have been duly fulfilled.

2. At the request of the person concerned, the guarantee may be partially released to the extent of the fulfilment of the obligations that gave him cause.


1. Where the goods are properly communicated and credited to the Customs Administration on a fortuitous case or force majeure:

(a) have been damaged or damaged, shall be considered for the purposes of their final import or export, as appropriate, in the state in which they are located; or

(b) have been destroyed or irremediably lost, they shall not be subject to payment of taxes on import or export, as appropriate, provided that this destruction or loss is properly proved.

2. The provisions of numeral 1 shall apply to the goods that are in condition of temporary deposit or subject to temporary admission regimes for re-export in the same state, temporary admission for active development, transformation under customs control, customs deposit, temporary export for re-import in the same state, temporary export for passive improvement or customs transit.


1. The Customs Administrations will develop risk analysis systems using data processing techniques and based on criteria for identifying and evaluating risks and developing the necessary measures to address them.

2. The risk management system should enable the Customs Administration to guide its control activities to high-risk goods and simplify the movement of low-risk goods.

3. Risk management will be applied at the different stages of customs control and will be performed preferably using computer procedures that allow automated processing of information.


1. Customs administrations will use computer systems and electronic means of data transmission in the registry of customs operations.

2. Where computer systems are not available, alternative means are used in accordance with regulatory standards.


The exchange of information and documents between customs administrations, and between them and persons associated with customs activity, will be carried out preferably by electronic means.


Staff members of the Customs Administration and those associated with the customs activity that are authorized to use the electronic computer systems and means of transmitting data from the customs service shall comply with the security measures established by the Customs Administration, including those relating to the use of codes, confidential access codes, security codes and security devices.


The duly certified digital signature or secure electronic signature, for all legal purposes, is equivalent to the handwritten signature of customs officials and persons associated with customs activity who possess authorized access.


The electronically transmitted information through a computer system authorized by the Customs Administration shall be admissible as evidence in administrative and judicial proceedings.


The goods declared in a state of abandonment and those subject to confiscation by the competent authority shall be marketed at public auction or shall be disposed of through other forms established in the laws of each State Party.


The Customs Administration, upon notification to the person concerned, if it is identifiable, and by a well-founded decision, may dispose of the destruction of the goods which for any reason is not suitable for any other destination.


1. The transfer consists of the transfer of goods from one means of transport to another under customs control, without the payment of customs taxes or the application of restrictions of an economic character.

2. The Customs Administration will allow all or part of the goods transported to transfer to another means of transport, provided that it is included in the declaration of arrival or departure and has not yet been unloaded.


1. Where the transfer is not done directly on the means of transport to be carried to the duty station, the goods concerned may remain in a means of transport or intermediate place by the time limit set out in the regulations.

2. Where the permanence of the goods is authorized in a means of transport or intermediate place, the rules relating to the temporary deposit shall apply, where appropriate.


1. This Code regulates the following customs taxes:

(a) the import tax or right, the generating fact of which is the definitive import of goods into the customs territory; and

(b) Rates, which generate the activity or service performed or made available by the Customs Administration, on the basis of import or export.

The pecuniary obligations arising from the breach of the customs tax obligation are also considered of a tax nature.

3. For the purposes of this Code, the concept of import tax is equivalent to the concept of import law.

4. This Customs Code does not deal with export rights and therefore the laws of States Parties shall apply in their customs territory pre-existing to the sanction of this Code, respecting the rights of States parties.


The customs taxes may be:

(a) ad valorem: when expressed as a percentage of the customs value of the goods;

(b) Specific: when expressed as a fixed amount per unit of measure of the goods; or

c) a combination of ad valorem and specific tributes.


1. The provisions of this Code apply exclusively to customs taxes.

2. The Customs Administration may be authorized to liquidate, receive and control taxes not governed by customs legislation on the occasion of import or export.



The customs tax obligation is the personal link that is born with the generating fact established by this Code and which is intended to pay the customs taxes.


It is responsible for the customs tax obligation of the declarant or who has the legal availability of the goods, and each State Party may extend that responsibility in a solidarity manner to the person exercising the representation of such subjects.


The customs tax obligation shall be extinguished by:

(a) Payment;

(b) compensation;

(c) The transaction in trial;

(d) the statute of limitations; or

(e) Other ways to establish the laws of each State Party.


1. The import tax ad valorem shall be determined by applying the liquors provided for in the Common External Tariff, structured on the basis of the Common Nomenclature of MERCOSUR, on the customs value of the goods, determined in accordance with the rules of the Agreement concerning the Application of Article VII of the General Agreement on Tariffs and Trade of 1994 (GATT).

2. The application of the liquids provided for in the Common External Tariff set out in numeral 1 shall be carried out without prejudice to the exceptions established.

3. The specific import tax will be determined by applying a fixed sum of money for each unit of measure.


The following elements shall be included in the customs value of the goods:

(a) the transportation costs of the imported goods to the place of their entry into the customs territory;

(b) the costs of cargo, discharge and handling caused by the transport of the imported goods to the place of their entry into the customs territory; and

(c) the cost of the insurance of the goods.


The date of registration of the corresponding customs declaration for the required final import customs regime shall determine the applicable legal regime.


The payment of the import tax must be made before or at the time of the registration of the declaration of goods, without prejudice to the requirement of any subsequent adjustments.

2. Regulatory rules may set other times for the payment of the import tax.


1. The return of customs taxes shall be made in the manner and conditions established by the regulations, when the Customs Administration finds that they were unduly paid.

2. The return of customs taxes shall also be made, where the declaration for a customs regime has been cancelled or cancelled, except for fees charged for services rendered or made available.


1. The competent authority may authorize the full or partial restitution of the customs taxes, with the exception of the rates, paid on the occasion of the definitive importation of goods used in processing, supplementation, conditioning or other authorized, of goods exported definitively.

2. The regulations shall establish the necessary requirements, conditions, formalities and procedures for restitution.


The goods subject to customs operation will be individualized and classified according to the Common Nomenclature of MERCOSUR based on the Harmonized System of Designation and Codification of Goods, as well as its explanatory and interpretative notes.


1. The rules of origin are intended to determine the country where a merchandise was actually produced in accordance with the criteria defined in it, in order to apply preferential import taxes or non-preferential trade policy instruments.

2. Preferential rules of origin are those defined in the trade agreements subscribed by MERCOSUR, in order to determine whether the goods can receive preferential tariff treatment.

3. Non-preferential rules of origin are those used in the application of the treatment of the most-favoured-nation, anti-dumping, countervailing duties and safeguard measures under GATT 1994 and any quantitative or tariff restrictions and other trade policy instruments.


The merchandise is considered from the place from which it would have been issued for the final destination to the place of importation.


Everyone has the right to petition the Customs Administration.


The holder of a legitimate right or interest may consult with the Customs Administration on technical aspects related to the application of customs legislation in respect of a particular case.


Any person who considers himself injured by an administrative act issued by the Customs Administration may lodge appropriate remedies with the competent authorities.


The administrative act that decides the remedy must be motivated.


The person concerned shall have the right to access a judicial or court authority with jurisdictional function, as appropriate.


The requirements, formalities and procedures necessary for the exercise of the rights covered by this Title shall be governed by the laws of each State Party.


1. During the transition process to the final conformation of the Customs Union:

(a) The introduction or departure of goods from one State party to another State Party shall be regarded as import or export between different customs territories; and

(b) both originating goods and goods imported from third countries may circulate between States Parties in the terms set out in the regulatory and supplementary rules.

2. The circulation of goods between States Parties shall be effected on the basis of the joint implementation of a unified customs document, preferably electronic and in accordance with the provisions of the regulatory and complementary standards.


Any commercial documentation from the Falkland Islands, South Georgia and South Sandwich Islands and its surrounding maritime areas not issued by Argentine authorities shall only be received as a supplementary proof of the description and origin of the goods without any recognition from the issuing authorities of such documentation.


1. Failure to comply with the obligations under this Code shall be punished in accordance with the laws of the States Parties.

2. Without prejudice to the administrative, civil or criminal sanctions provided for in their respective domestic legislation, States Parties may establish tax consequences for non-compliance referred to in paragraph 1.


1. A committee of the MERCOSUR Customs Code shall be set up, consisting of officials of customs administrations and representatives designated by States Parties.

2. The MERCOSUR Customs Code committee will be responsible for ensuring the uniform application of the measures set out in this Code and its regulatory rules.