(Note Infoleg: rule abrogated by art. 1 Decree No. 71/97 B.O. 31/1/1997. See exceptions and entry into force of derogation at the foot of this decree. )

REVIEW OF THANKS Goods imported for teaching, research and health. DECRECT N° 732

Bs.As., 10/2/1972.

Having regard to the text prepared by the working group meeting at the Ministry of Culture and Education, at the invitation of its holder, with the participation of representatives of the Legal and Technical Undersecretary of the Presidency of the Nation, of the Ministries of Agriculture and Livestock, of Social Welfare, of Culture and Education, of Defence, of Finance and Finance, of Industry and Mining, of Commerce, of the Undersecretariat of the National Council of Science and Technology,

CONSIDERING:

It is necessary to promote the teaching of science, art and technology and scientific and technological research, as well as to provide facilities for work aimed at the protection, promotion, care, rehabilitation of human health and the promotion and care of animal and plant health.

That the above-mentioned activities make it necessary to import elements that are not produced in our country, or are not produced in the required quantity or quality.

It is also useful to facilitate the entry into the country of elements that have been donated for the purposes indicated above.

That these considerations are based on the Nros. 21, 36, 39 and 68 of National Policies. For this reason and attentive to the advice of the Minister of Culture and Education,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 - Explain the payment of import duties and any other tax, tax, contribution, rate or customs or port tariff, of any nature or origin, as well as of the constitution of prior deposit, to the living animals and products of the animal kingdom, products of the vegetable kingdom, raw materials, semi-finished and processed products, machines and equipments and all those goods or material elements that are imported for:

(a) The teaching of science, art and technology;

(b) Scientific and technological research;

(c) Protection, promotion, care and rehabilitation of human health;

(d) Animal and vegetable health.

(Note Infoleg: by art. 17 Decree No. 4070/84 B.O. 8/1/1985 is exempt from the obligation to constitute a bank deposit of art. 16 of the decree to the goods covered by this decree. )

(Note Infoleg: By art. 1 Decree No. 849/84 B.O. 11/10/1984 is exempt from the provisions of Joint Resolution No. 733 SC and N°484 SI for the affidavits of Import Needs subject to this Regime.)

Art. 2° - The national, provincial and municipal official entities and their centralized or decentralized units are beneficiaries of the present decree and, as long as they meet the requirements established, civil associations or entities that meet the conditions required by article 19, subparagraph (f) of the Law on Taxation (text ordered in 1968 and its amendments).

Art. 3rd - The National Customs Administration shall have the office in place with the corresponding exemption from the rights of the goods and goods referred to in article 1 against the presentation of certifications that are described below:

(a) For civil associations and entities referred to in Article 2 to determine that the goods to import are necessary for the fulfilment of their specific purposes and make franchise:

(1) Those who invoke article 1 (b), a certificate issued by the Ministry of Culture and Education, which further demonstrates its teaching or training character and which extend qualifications or certificates recognized by the competent official authority.

(2) Those who invoke article 1 (b), a certificate issued by the Under-Secretary of the National Council for Science and Technology, which further demonstrates its status as an institution or scientific and/or technological research centre.

(3) Those who invoke article 1 (c), a certificate issued by the Ministry of Social Welfare, which further demonstrates its character.

(4) Those who invoke article 1 (d), a certificate issued by the Ministry of Agriculture and Livestock, which further demonstrates its character.

(b) In all cases, for both public and private entities, it must also be accredited by certification granted by the Ministry of Industry and Mining and Trade, that the goods to be imported are not produced in the country or are not produced in the required quantity and/or quality, where appropriate.

(c) Civil associations and entities shall also submit a certificate issued by the General Impositive Directorate that proves that they meet the conditions laid down in article 19 (f) of the Law on Taxation (text ordered in 1968 and its amendments).

Art. 4° - It is not appropriate for the National Customs Administration to require the certification that the goods to be imported are not produced in the country, nor the enforcement of the regime of Decree No. 5340/1963, where the donation by a foreign or international entity that is not based in the country is credited with the corresponding formal acceptance by the recipient of the donation and its approval by the Ministry of Commerce and the competent State Department.

Art. 5° - Property entering the country in the use of the franchises granted by this Decree shall be devoted exclusively to specific purposes, which motivate the exemption and may not be disposed of for purposes other than those set forth in this Decree by the end of five (5) years, which shall be credited whenever required by the competent authority. Any violation of these conditions shall fall under the penalties provided for in the relevant customs legislation and shall deprive the offender, in the case of a private entity, of the benefit accorded to him by application of this decree.

Art. 6° - The State Departments competent for the implementation of the present decree and the Under-Secretary of the National Council for Science and Technical Affairs shall provide such measures as they deem necessary for the better implementation of their purposes and control.

Art. 7° - Communicate, publish, give to the National Directorate of the Official Register and archvese. CarlosLANUSSE ­ Gustavo Malek ­ Cayetano Licciardo ­ Alfredo J. Girelli ­ Carlos G. Casale.

(Note Infoleg: By art. 1 Decree No. 71/97 B.O.31/1/1997 abrogates this decree, except by art. 2° to all import operations carried out under Decree No. 732/72 that, at the date of entry into force of dto.71/97, fall in any of the following cases;

(a) That imports are covered by an irrevocable letter of credit established prior to the validity of this rule.

(b) That the goods are shipped in final destination to the customs territory by land, water or air and loaded in the respective means of transport.

(c) That the goods are in the primary customs area for having arrived prior to the customs territory. )

(Note Infoleg: By art. 1 Decree No. 1689/2013 B.O. 4/11/2013 art. 1 Decree No. 1437/98 which extended the entry into force of the derogation of the present, the following being established: "In the case of imports of goods carried out by national, provincial and municipal official entities and their centralized or decentralized units for education, health, science and technology, the repeal of Decree No. 732/72, as provided for by Decree No. 71/97, will begin to govern from 1 January 2015." Watch: effect from 1 January 2013)

Previous:

- Decree No. 968/2012B.O. 02/07/2012

- Decree No. 250/2011B.O. 10/3/2011;

- Decree No. 612/2010B.O. 05/05/2010;

- Decree No. 219/2009 B.O. 31/3/2009;

- Decree No. 573/2008 B.O. 9/4/2008;

- Decree No. 103/2007 B.O. 12/2/2007;

- Decree No. 169/2006 B.O. 21/2/2006;

- Decree No. 194/2005 B.O. 11/3/2005;

- Decree No. 1375/2003 B.O. 16/1/2004;

- Decree No. 396/2003 B.O. 21/7/2003;

- Decree No. 451/2002 B.O.11/3/2002;

- Decree No. 1283/2000B.O. 8/1/2000;

- Decree No. 156/1999B.O. 30/12/1999;

- Decree No. 1437/1998, B.O. 17/12/1998

- Decree No. 1020/1997B.O. 7/10/1997;

- Decree No. 180/1997B.O. 7/3/1997.)