Key Benefits:
The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:
ARTICLE 1 The customs service shall announce the existence and legal status of the goods for one (1) day in the Official Gazette, indicating the number, mark and container or other characteristics sufficient for their individualization in the situations provided for in article 417 of Law 22,415. ARTICLE 2 The customs service shall have the sale of the goods after thirty (30) days have passed, since the publication referred to in the previous article, when an authorized destination has not been requested. ARTICLE 3 Except for the assumptions provided for in Article 421 of the Customs Code, the customs service shall provide for the sale of the goods, subject to verification, classification and ex officio valuation of the goods, when:(a) The period of stay of the goods subject to the destination of storage stock in accordance with article 291 of Law 22,415;
(b) The time limit to comply with the customs destination or restitution to a position that has been requested in respect of goods subject to the provisional export deposit regime, in accordance with article 399 of Law 22,415;
(c) The period of stay of the goods which, in the form of accompanied baggage, has expired in accordance with article 501 of Law 22,415.
ARTICLE 4 When it comes to food, articles for personal hygiene, bed linen and clothing and footwear, all basic and first-need goods and medicines, the customs service will make them available to the General Secretariat of the Presidency of the Nation to be affected for use by any agency, national, provincial or municipal division or non-governmental organizations, when the conditions of social emergency of the place advise it, with the formalities prescribed in the regulations of the present. ARTICLE 5° In the case of goods that by their nature are suitable for the proper implementation of the specific activities assigned to the various agencies of the national State, the customs service shall make them available to the General Secretariat of the Presidency of the Nation to be affected for use by the corresponding distribution. ARTICLE 6 In the case of goods with the characteristics detailed in Articles 4° and 5°, the customs service shall make available the goods subject to judicial or administrative proceedings in its custody, provided that there is no express opposition from the intervening judge or competent administrative officer, after extraction of representative samples, tariff classification and valuation. The opposition can only be based on the need to ensure the outstanding evidence in the respective processes. ARTICLE 71. When the goods are affected in accordance with articles 4 and 5, who has the right to dispose of the same or the debtor, guarantor or debtor, as the case may be, may apply for a final destination provided that:
(a) Deposit at customs headquarters the amount of the taxes, the fines to which there is a place, its accessories and other erogations that have been earned; and
(b) The deposits referred to in the previous paragraph that were made prior to the customs service being made available to the General Secretariat of the Presidency of the Nation.
2. Any person who has exercised the right provided for in the preceding paragraph must withdraw the goods within the time limit prescribed by the regulation, which may not be greater than thirty (30) days, subject to the requirements of his or her release. After such a period of time, the customs service shall have the effect of the goods as provided for in Articles 4 and 5.
ARTICLE 8 This is prescribed in articles 1 and 2° shall not be applicable to those goods whose publication has already been made. ARTICLE 9 The General Secretariat of the Presidency of the Nation shall have the impact of the goods for use by the agency or national, provincial or municipal division or non-governmental organizations within thirty (30) days of placing at its disposal by the customs service, such unit shall publish in the Official Gazette the destination given to the goods, as well as the delivery and distribution thereof. ARTICLE 10. Explain to the goods affected pursuant to Articles 4 and 5 of the payment of taxes that tax their import or export for consumption, as well as the payment of the corresponding statistical or verification rate of destination. ARTICLE 11. Where the nature and/or species of the goods that may be affected to articles 4° and 5° require the prior intervention of other State control agencies, the same shall constitute before the customs of jurisdiction of deposit of the respective goods, the specialized and authorized personnel for the corresponding authorization, expiating in the same act. ARTICLE 12. If, as a result of the judicial or administrative proceedings provided for in article 6 there are third parties who have the right to dispose of the goods subject to the damage provided for in articles 4 and 5, they may claim the respective compensation to the national State.The administrative decision or judicial judgement governing the claim, for the purpose of determining the amount to be compensated, shall not exceed the value of the payment determined by the customs service, without prejudice to the fact that for the purpose of determining the amount to be compensated, the provisions of Act No. 24,283 should be applied.
ARTICLE 13. The goods that are delivered shall be affected to the destinations and purposes specified in the donation, being strictly prohibited for the beneficiaries their marketing for the term of five (5) years from receiving them. ARTICLE 14. This law shall apply from the day after its publication in the Official Gazette. ARTICLE 15. Contact the Executive.IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIASS OF THE MONTH OF JUNE OF THE YEAR DOS MIL DOS.
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EDUARDO O. CHANGE. . JUAN C. MAQUEDA. . Eduardo D. Rollano. . Juan C. Oyarzún.
