Foreign Trade Capital Goods - Full Text Of The Norm

Original Language Title: COMERCIO EXTERIOR BIENES DE CAPITAL - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos

Shipments to the outside of parts and components of capital goods are authorized.

Bs. As., 13/7/77

VISTO levels that have reached exports of industrial or manufactured products, and


That the export of industrial and complex technology products requires sustained additional efforts to maintain and further increase the country ' s and industry presence in the foreign markets.

That it is necessary that the export programme in which the country is engaged be supported by measures that help to create an image of responsibility abroad that gives confidence in the Argentine product.

That the complexity of exporting certain industrial products may cause missing parts or parts not detected at the time of shipment.

As a result, it is necessary to issue rules authorizing the sending of such missing persons without the counterpart of foreign exchange.



Article 1– Authorize the shipment to the outside of parts and parts components of capital goods and equipment of all types as well as sets or subsets of the reference goods intended to cover missing shipments made and which had not been detected at the time of shipment, without the corresponding foreign exchange income.

Art. 2°– The exporters of goods and equipment mentioned and established in the country carrying out exports of armed or unarmed, complete or incomplete units may benefit from the provisions of Article 1.

Art. 3°– Where the local firms referred above make exports of the goods specified in Article 1, they shall provide the Customs with all the information that allows them to be identified, including the country of destination, name or denomination of the person or entity acquiring and/or the agent or concessionaire of the brand that will be responsible for the care of such goods.

Art. 4°– Local firms referred to in Article 2° upon receipt of this benefit may send out up to two per cent (2%) of the amount of shipments made by each local exporter with the same destination, within two hundred forty (240) days after the date of the respective shipments.

Art. 5°– Parts and parts that are sent under this regime shall be documented at the corresponding F.O.B. values without obligation to enter foreign exchange.

Art. 6°– In order to accept this regime the local company will present to the National Customs Administration the certification of the missing persons, under affidavit, accompanied by the corresponding record of the buyer, with a signature certified by the bank of the importing country.

Art. 7°– The National Customs Administration shall, at the end of thirty (30) days from the date of this decree, implement the necessary means for the control of the shipments referred to in article 1 of this decree.

Art. 8°– The shipments of parts and parts, as well as sets and subsets referred to in Article 1 in view of their nature, shall not benefit from export promotional regimes, nor shall export rights and other levies be taxed.

Art. 9°– Tax exemptions set out in Article 8 do not include the rate of statistics and freight.

Art. 10– The regime instituted by this decree shall not apply to expropriations made in accordance with the provisions of Law 19486 of 1972 and its Decree No. 5529/1972.

Art. 11– This decree will begin to govern from the day following the date of its publication in the Official Gazette.

Art. 12– Communicate, publish, give to the Nacioanl Directorate of the Official Registry and archvese.

José A. Martínez de Hoz